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\r\n(2) in section 3, after subsection (5), the following subsection (6) shall be \r\ninserted: \r\n\"(6) The services mentioned in the First Schedule are not \r\nexhaustive and all the services mention ed in the Second Schedule, \r\nrules and circulars shall","quote_sha256":"3025eab4c2903539f5d31cdcd4c34902dfd627a4b8b831b0ec3547f43cb91538","reader_fragment":"p-1789-3545-2819e3be4fb36848","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-1789-3545-2819e3be4fb36848","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"}},{"id":"internal-01c811f6c13dd82fd27a","source":"punjab-code-ae361b818afbdabc","target":"punjab-code-ae361b818afbdabc","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":2938,"character_end":2948,"quote":"section 10","quote_sha256":"1bd043bc448dd6074c67276fbda3a04e9dab1f0e27c10d9f97a28df8646aa2a2","reader_fragment":"p-1789-3545-2819e3be4fb36848","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-1789-3545-2819e3be4fb36848","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"},"context_evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":2768,"character_end":3178,"quote":" mentioned in the First Schedule are not \r\nexhaustive and all the services mention ed in the Second Schedule, \r\nrules and circulars shall be taxable services.\"; \r\n(3) in section 10, after subsection (4), the following subsection (5) shall be \r\ninserted: \r\n\"(5) For purposes of subsection (4), the amount of tax entitled \r\nto be deducted shall not in clude any amount of additional tax, default \r\nsurcharge, fin","quote_sha256":"d1965e4614cbf34d8a6b8ac134e0baf4a21e69fb9ee1f7139ad147f590c16829","reader_fragment":"p-1789-3545-2819e3be4fb36848","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-1789-3545-2819e3be4fb36848","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"}},{"id":"internal-f3309d3ca01b12fd5036","source":"punjab-code-ae361b818afbdabc","target":"punjab-code-ae361b818afbdabc","provision_kind":"section","provision_number":"32","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":3241,"character_end":3251,"quote":"section 32","quote_sha256":"390bc7b5f0ac08e0f53abee6e1956747d63931e682ba939b17f2bb14f44ed43f","reader_fragment":"p-1789-3545-2819e3be4fb36848","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-1789-3545-2819e3be4fb36848","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"},"context_evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":3071,"character_end":3481,"quote":" of tax entitled \r\nto be deducted shall not in clude any amount of additional tax, default \r\nsurcharge, fine, penalty or fee imposed or charged under the Act.\"; \r\n(4) in section 32, in subsection (1), for the word “five”, the word \"six\" shall \r\nbe substituted; \r\n(5) in section 33, in subsection (1), after the words \"the records \r\nmaintained\", the words \"or obtained\" shall be inserted; \r\n(6) in section 34: \r","quote_sha256":"c40c9f9337923346413fe44103c94a344024632c81bd0d6629e4bc089c871448","reader_fragment":"p-1789-3545-2819e3be4fb36848","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-1789-3545-2819e3be4fb36848","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"}},{"id":"internal-6c202db5d8d5a3c12c1a","source":"punjab-code-ae361b818afbdabc","target":"punjab-code-ae361b818afbdabc","provision_kind":"section","provision_number":"33","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":3341,"character_end":3351,"quote":"section 33","quote_sha256":"9f5975fe9731647a19e175fca38ccb570c6227fa0e82d503977fbf8c00dbf773","reader_fragment":"p-1789-3545-2819e3be4fb36848","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-1789-3545-2819e3be4fb36848","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"},"context_evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":3171,"character_end":3581,"quote":"ge, fine, penalty or fee imposed or charged under the Act.\"; \r\n(4) in section 32, in subsection (1), for the word “five”, the word \"six\" shall \r\nbe substituted; \r\n(5) in section 33, in subsection (1), after the words \"the records \r\nmaintained\", the words \"or obtained\" shall be inserted; \r\n(6) in section 34: \r\n(a)  for subsection (1), the following shall be substituted: \r\n“(1) The Authority may, by notificat","quote_sha256":"3b43725af3a116c8ccf5f7cc6370d3038ace168aa04c7f03cc0c088a17e60420","reader_fragment":"p-1789-3545-2819e3be4fb36848","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-1789-3545-2819e3be4fb36848","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"}},{"id":"internal-f6bc1e190cadfe851030","source":"punjab-code-ae361b818afbdabc","target":"punjab-code-ae361b818afbdabc","provision_kind":"section","provision_number":"34","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":3468,"character_end":3478,"quote":"section 34","quote_sha256":"939f57bc7e7ecc128051fd42a0979ec7909b3392e7f3c7f30b2223110f2ca2d9","reader_fragment":"p-1789-3545-2819e3be4fb36848","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-1789-3545-2819e3be4fb36848","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"},"context_evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":3298,"character_end":3708,"quote":"ord \"six\" shall \r\nbe substituted; \r\n(5) in section 33, in subsection (1), after the words \"the records \r\nmaintained\", the words \"or obtained\" shall be inserted; \r\n(6) in section 34: \r\n(a)  for subsection (1), the following shall be substituted: \r\n“(1) The Authority may, by notification in the official \r\nGazette, appoint a Chartered Accountant as de fined under \r\nChartered Accountants Ordinance, 1961 (X of 1","quote_sha256":"c28c6b09ff03a4918092e84fdf162ca209715cc3fe1ffd3a529ca7eaef83db38","reader_fragment":"p-1789-3545-2819e3be4fb36848","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-1789-3545-2819e3be4fb36848","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"}},{"id":"internal-74e520392ad2509786ae","source":"punjab-code-ae361b818afbdabc","target":"punjab-code-ae361b818afbdabc","provision_kind":"section","provision_number":"35","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":4603,"character_end":4613,"quote":"section 35","quote_sha256":"e25c9f7fa724a9f1e045b82b473516a21b4981735cef3f652c88713a86b3ca6e","reader_fragment":"p-3545-5335-6a198969e89a4ce9","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-3545-5335-6a198969e89a4ce9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"},"context_evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":4433,"character_end":4843,"quote":"dit conducted  jointly with similar audit of a \r\nregistered person being conducted by FBR or any other \r\nprovincial administrations of sales tax on services.\";  \r\n(7) in section 35, in subsection (6), for the words “A registered person \r\nmay”,  the words \"Subject to rules, a re gistered person may\" shall be \r\nsubstituted; \r\n(8) in section 48, in subsection (2), in the TABLE: \r\n (a) at S.No.1: \r\n(i) in colum","quote_sha256":"ab9a769478238eab2c71fb072f1eb2199bce0237436629e9c0bd1feef4182a6e","reader_fragment":"p-3545-5335-6a198969e89a4ce9","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-3545-5335-6a198969e89a4ce9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"}},{"id":"internal-a68e2309c77b28bc272d","source":"punjab-code-ae361b818afbdabc","target":"punjab-code-ae361b818afbdabc","provision_kind":"section","provision_number":"48","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":4766,"character_end":4776,"quote":"section 48","quote_sha256":"d6c143f13b59f53e26c53231f54c509e39c7a5317bcaa47dbec903506a7ef5a5","reader_fragment":"p-3545-5335-6a198969e89a4ce9","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-3545-5335-6a198969e89a4ce9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"},"context_evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":4596,"character_end":5006,"quote":"(7) in section 35, in subsection (6), for the words “A registered person \r\nmay”,  the words \"Subject to rules, a re gistered person may\" shall be \r\nsubstituted; \r\n(8) in section 48, in subsection (2), in the TABLE: \r\n (a) at S.No.1: \r\n(i) in column 3, for the words “shall be ten thousand rupees \r\nthe words \"for a company shall be one hundred thousand \r\nrupees and for a person, othe r than a company, shall b","quote_sha256":"f09ecf92f2ce70e1d82e2e2c2ffb2929993e0719ca802be6f34fb2ca68dafdaf","reader_fragment":"p-3545-5335-6a198969e89a4ce9","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-3545-5335-6a198969e89a4ce9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"}},{"id":"internal-70f4c95fa47905d103da","source":"punjab-code-ae361b818afbdabc","target":"punjab-code-ae361b818afbdabc","provision_kind":"section","provision_number":"59","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":5759,"character_end":5769,"quote":"section 59","quote_sha256":"8e3869f9c5af091b46c1f5b642521783c235d9f3791c3483b95a1f6a0a93e2c9","reader_fragment":"p-5335-7078-3866f7df332a5772","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-5335-7078-3866f7df332a5772","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"},"context_evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":5589,"character_end":5999,"quote":"nd fifty \r\nthousand rupees for \r\neach subsequent \r\ndefault. \r\n30, 32, 53 \r\nand 57” \r\n(c) at S. No. 10, in column 4, for the existing entry, the expression \r\n\"General and section 59\" shall be substituted;  \r\n(9) in section 57: \r\n(a) for subsection (2), the following shall be substituted: \r\n“(2) An officer conducting an audit, enquiry, \r\ninvestigation or otherwise for the purposes of the Act or the \r\nrules ma","quote_sha256":"b84ca12fd10a5688b21d0b14c78a6fd338339260341fd5c22e568d514f60f635","reader_fragment":"p-5335-7078-3866f7df332a5772","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-5335-7078-3866f7df332a5772","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"}},{"id":"internal-9e1c1a23322ca7bad009","source":"punjab-code-ae361b818afbdabc","target":"punjab-code-ae361b818afbdabc","provision_kind":"section","provision_number":"57","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":5803,"character_end":5813,"quote":"section 57","quote_sha256":"546f654510109a8b6b2013007a5bf5a4e21f612536c938694bfc923bc2b0edae","reader_fragment":"p-5335-7078-3866f7df332a5772","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-5335-7078-3866f7df332a5772","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"},"context_evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":5633,"character_end":6043,"quote":"uent \r\ndefault. \r\n30, 32, 53 \r\nand 57” \r\n(c) at S. No. 10, in column 4, for the existing entry, the expression \r\n\"General and section 59\" shall be substituted;  \r\n(9) in section 57: \r\n(a) for subsection (2), the following shall be substituted: \r\n“(2) An officer conducting an audit, enquiry, \r\ninvestigation or otherwise for the purposes of the Act or the \r\nrules may require in writing any person to furnish a","quote_sha256":"753a9e6524c3c367cd35aaf7500595a7e96a3f3473ed4f149f4413d9bf3061c3","reader_fragment":"p-5335-7078-3866f7df332a5772","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-5335-7078-3866f7df332a5772","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"}},{"id":"internal-8762d00102c64829ab1f","source":"punjab-code-ae361b818afbdabc","target":"punjab-code-ae361b818afbdabc","provision_kind":"section","provision_number":"87","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":6239,"character_end":6249,"quote":"section 87","quote_sha256":"36729426ce4946ec41f5333f4327b497eb7317172b57fb152355bc1c4559957b","reader_fragment":"p-5335-7078-3866f7df332a5772","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-5335-7078-3866f7df332a5772","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"},"context_evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":6069,"character_end":6479,"quote":"d by the person.”; and \r\n(b) in subsection (3), after the words, \"the Authority\", the words \"or \r\nan officer authorized by the Authority\" shall be inserted; \r\n(10) after section 87, the following sections 88 and 89 shall be inserted: \r\n\"88. Prize schemes to promote tax culture.– The Authority may, \r\nwith the approval of the Government, prescribe prize schemes to \r\nencourage the general public to make purcha","quote_sha256":"1b58915f7b57d9f4c3474bd6c04f0fd79d3840b34e23e363869b192e85afe501","reader_fragment":"p-5335-7078-3866f7df332a5772","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-5335-7078-3866f7df332a5772","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"}}],"external_references":[],"external_incoming":[],"unresolved":[{"id":"unresolved-7d930d9105cece95e2e0","source":"punjab-code-ae361b818afbdabc","title":"TEXT THE PUNJAB FINANCE ACT 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":238,"character_end":272,"quote":"TEXT \r\nTHE PUNJAB FINANCE ACT 2015","quote_sha256":"2345c621643058ac336128f03b9afa5eb7589b5d6e35420c27a21428195a9451","reader_fragment":"p-0-1789-b6e8d31d5f518c8c","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-0-1789-b6e8d31d5f518c8c","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"},"context_evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":68,"character_end":502,"quote":"itle, extent and commencement \r\n2. Amendment in Act II of 1899 \r\n3. Amendment in Act VI of 2010 \r\n4. Amendment in Act XV of 2011 \r\n5. Amendments in Act XLII of 2012 \r\n \r\nTEXT \r\nTHE PUNJAB FINANCE ACT 2015  \r\n(XXIX of 2015) \r\n[26th June, 2015] \r\nAn \r\nAct \r\nto levy, alter and rationalize certain taxes, fees and duties in the Punjab. \r\nIt is necessary in public inte rest to levy, alter and rationalize certain taxes, \r\nfees and duties","quote_sha256":"7b3d9fe09ae8703b1a744cbcaf853e86bd2a1b5332d8474a9290c48092e26505","reader_fragment":"p-0-1789-b6e8d31d5f518c8c","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-0-1789-b6e8d31d5f518c8c","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"}},{"id":"unresolved-177c552ac723c2bcead6","source":"punjab-code-ae361b818afbdabc","title":"Stamp Act, 1899","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":873,"character_end":888,"quote":"Stamp Act, 1899","quote_sha256":"27dbb3c297d2c9e324fb84439f23e4ae4020b7b72394be2f854e17403b8039d3","reader_fragment":"p-0-1789-b6e8d31d5f518c8c","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-0-1789-b6e8d31d5f518c8c","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"},"context_evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":703,"character_end":1118,"quote":"njab Finance Act 2015. \r\n(2)  It extends to whole of the Punjab. \r\n(3)  It shall come into force on the first day of July 2015. \r\n2. Amendment in Act II of 1899.– In the Stamp Act, 1899 (II of 1899), in section \r\n27-A, in subsection (1), for the expression “Art icles 23, 27 -A, 31 or 33”, the \r\nexpression “Articles 23, 27-A, 31, 33 or 63” shall be substituted. \r\n3. Amendment in Act VI of 2010 .– In the Punjab Fi","quote_sha256":"fb3ed483e0da13187d64e25c901af0a8efca70b681f88f851b151489d8f61cd0","reader_fragment":"p-0-1789-b6e8d31d5f518c8c","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-0-1789-b6e8d31d5f518c8c","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"}},{"id":"unresolved-078ba7566f1138e333ae","source":"punjab-code-ae361b818afbdabc","title":"Punjab Finance Act 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":1109,"character_end":1132,"quote":"Punjab Finance Act 2010","quote_sha256":"46af86e1c2f028a274497dda977b34e242882059717e228ecedd4b1e55cab555","reader_fragment":"p-0-1789-b6e8d31d5f518c8c","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-0-1789-b6e8d31d5f518c8c","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"},"context_evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":939,"character_end":1362,"quote":", for the expression “Art icles 23, 27 -A, 31 or 33”, the \r\nexpression “Articles 23, 27-A, 31, 33 or 63” shall be substituted. \r\n3. Amendment in Act VI of 2010 .– In the Punjab Finance Act 2010 (VI of \r\n2010), in section 6, in subsection (5), in clause (a), the words “and the value of which \r\nexceeds one million rupees” shall be omitted. \r\n4. Amendment in Act XV of 2011 .– In the Punjab Finance Act 2011 (XV of \r\n2011), ","quote_sha256":"2047cf68b26536a59a2134d70525aa88a55e268d64334b31eae7ace2e4f04acb","reader_fragment":"p-0-1789-b6e8d31d5f518c8c","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-0-1789-b6e8d31d5f518c8c","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"}},{"id":"unresolved-c0f6d7aaaedb5ad2f76b","source":"punjab-code-ae361b818afbdabc","title":"Punjab Finance Act 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":1322,"character_end":1345,"quote":"Punjab Finance Act 2011","quote_sha256":"ec7daca64245c11ae62b150a5c6b4dc5fbe2d69a003f950541307652c27f1c58","reader_fragment":"p-0-1789-b6e8d31d5f518c8c","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-0-1789-b6e8d31d5f518c8c","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"},"context_evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":1152,"character_end":1575,"quote":"section 6, in subsection (5), in clause (a), the words “and the value of which \r\nexceeds one million rupees” shall be omitted. \r\n4. Amendment in Act XV of 2011 .– In the Punjab Finance Act 2011 (XV of \r\n2011), section 7 shall be omitted. \r\n5. Amendments in Act XLII of 2012 .– In the Punjab Sales Tax on Se rvices Act \r\n2012 (XLII of 2012): \r\n(1) in section 2: \r\n(a) for clause (1), the following shall be substituted: \r\n“(","quote_sha256":"3eb14d9519bb86c217c203a9ea86aae226b5db9052c61575d30a95c992be6423","reader_fragment":"p-0-1789-b6e8d31d5f518c8c","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-0-1789-b6e8d31d5f518c8c","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"}},{"id":"unresolved-8dfbe89f43608b132d21","source":"punjab-code-ae361b818afbdabc","title":"Authority Act 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":1773,"character_end":1793,"quote":"Authority Act \r\n2012","quote_sha256":"93829c1955a46fd14a9a61e283bd9fca57299cbbbe7a44278a9c396b3e7c1d96","reader_fragment":"p-0-1789-b6e8d31d5f518c8c","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-0-1789-b6e8d31d5f518c8c","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"},"context_evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":1603,"character_end":2023,"quote":" means a person appointed as \r\nAdditional Commissioner of the Authority; \r\n(1A) “Appellate Tribunal” means the Appellate Tribunal \r\nestablished under the Punjab Re venue Authority Act \r\n2012 (XLIII of 2012);”; \r\n(b) after clause (26), the following clause (26A) shall be inserted: \r\n“(26A) “non-banking financial institution” includes a company \r\nlicensed by the Securities and Exchange Commission of \r\nPakistan to carry","quote_sha256":"92205aa4af3485eb6b4b9958bf7315e642c37bf8ea0369f282e43454157c1da5","reader_fragment":"p-0-1789-b6e8d31d5f518c8c","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-0-1789-b6e8d31d5f518c8c","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"}},{"id":"unresolved-9a745850d98acb3ef031","source":"punjab-code-ae361b818afbdabc","title":"Chartered Accountants Ordinance, 1961","reason":"No unique full-title and year match in this library","evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":3663,"character_end":3700,"quote":"Chartered Accountants Ordinance, 1961","quote_sha256":"baf242d14c57e93bdb595ff3ba93308dbb270a94b0767472b2d4c44395f08da8","reader_fragment":"p-3545-5335-6a198969e89a4ce9","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-3545-5335-6a198969e89a4ce9","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"},"context_evidence":{"record_id":"punjab-code-ae361b818afbdabc","text_version_id":"law:punjab-code-ae361b818afbdabc:sha256:18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","text_sha256":"18411ed529508dbdf677529c9b41ea97c141a5dcdaa3d6dfe79a1819d9b5cbae","character_start":3493,"character_end":3930,"quote":"bsection (1), the following shall be substituted: \r\n“(1) The Authority may, by notification in the official \r\nGazette, appoint a Chartered Accountant as de fined under \r\nChartered Accountants Ordinance, 1961 (X of 1961) or a firm of \r\nChartered Accountants or a Cost and Management Accountant \r\nwithin the meaning of the Cost and Management Accountants \r\nAct, 1966 (XIV of 1966),  or a firm of Cost and Management \r\nAccountants or a pers","quote_sha256":"d3b2f1e30189de25e5212a0b3653cea5a0b9cbf1326351d45e86bac8480b09c6","reader_fragment":"p-1789-3545-2819e3be4fb36848","reader_url":"/laws/punjab-code-ae361b818afbdabc#p-1789-3545-2819e3be4fb36848","source_url":"https://punjabcode.punjab.gov.pk/en/show_article/XWhcawY1Ajc-"}}]}