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  • Government of Pakistan Revenue Division Central Board of Revenue Islamabad, The 12th February, 2002 Notification (Income Tax) S.R.O. 97 (I) /2002.

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    The Government of Pakistan's Revenue Division and Central Board of Revenue issued a notification on February 12, 2002 regarding an amendment to the Second Schedule of the Income Tax Ordinance of 1979. Specifically, clause 9B of Part I of the Second Schedule was substituted to state that subsection 4 of section 50 of the ordinance shall not apply to payments received by a resident person for supplying goods that were imported by the same person and on which tax was paid under subsection 5 of section 50.

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    INCOME TAX

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    The Government of Pakistan's Revenue Division and Central Board of Revenue issued a notification on February 12, 2002 regarding an amendment to the Second Schedule of the Income Tax Ordinance of 1979. Specifically, clause 9B of Part I of the Second Schedule was substituted to state that subsection 4 of section 50 of the ordinance shall not apply to payments received by a resident person for supplying goods that were imported by the same person and on which tax was paid under subsection 5 of section 50.

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    Government of Pakistan Revenue Division Central Board of Revenue Islamabad, The 12th February, 2002 Notification (Income Tax) S.R.O. 97 (I) /2002.

    Uploaded by

    Circle-international Trading-company
    The Government of Pakistan's Revenue Division and Central Board of Revenue issued a notification on February 12, 2002 regarding an amendment to the Second Schedule of the Income Tax Ordinance of 1979. Specifically, clause 9B of Part I of the Second Schedule was substituted to state that subsection 4 of section 50 of the ordinance shall not apply to payments received by a resident person for supplying goods that were imported by the same person and on which tax was paid under subsection 5 of section 50.

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    GOVERNMENT OF PAKISTAN

    REVENUE DIVISION
    CENTRAL BOARD OF REVENUE
    *********

    Islamabad, the 12th February, 2002

    NOTIFICATION
    (INCOME TAX)

    S.R.O. 97(I)/2002.-

    In exercise of the powers conferred by sub-section (2) of section 14 of the Income Tax Ordinance, 1979 (XXXI of
    1979), the Federal Government is pleased to direct that the following further amendments shall be made in the Second
    Schedule to the said Ordinance, namely :-

    In the aforesaid schedule, in Part I, for clause (9B), the following shall be substituted namely,-

    "(9B) The provisions of sub-section (4) of section 50 shall not apply in respect of payment received by a
    resident person for supply of such goods as were imported by the same person and on which tax has
    been paid under sub-section (5) of section 50."

    [WHT/2001]

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