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Required:

Under the provisions of the Federal Excise Act, 2005 briefly describe the tax treatment in respect of the
above situation. (05)

Q. 7
Mr. Zahoor is working as manager of finance in a well-reputed company and is confused about the
concept of minimum tax under section 113C, 113 & 153. You are requested to explain these concepts
with the help of hypothetical data.
(8)

(End of Paper)

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