CHAPTER 1 PRELIMINARY
1. Short title, extent and commencement
2. Definitions
3. Ordinance to override other laws
CHAPTER II CHARGE OF TAX
4. Tax on taxable income
4A. Omitted by Finance Act 2014
4B. Super tax for rehabilitation of temporary displaced persons
4C. Super tax on high earning persons
5. Tax on dividends
5A. Tax on undistributed Profits
5AA. Tan on return on investments in Sukuks
6. Tax on certain payments to non-residents
7. Tax on shipping and air transport income of a nonresident person
7A. Tax on shipping of a resident person
7B. Tax on profit on debt
7C. Tax on builders and developers
7D. Tax on developers
7E. Tax on deemed income
7F. Tax on Builders
8. General provisions relating to taxes imposed under sections 5, 6 and 7
CHAPTER III TAX ON TAXABLE INCOME
PART I COMPUTATION OF TAXABLE INCOME
9. Taxable income
10. Total income
11. Heads of income
PART II HEAD OF INCOME SALARY
12. Salary
13. Value of perquisites
14. Employee share schemes
PART III HEAD OF INCOME INCOME FROM PROPERTY
15. Income from property
15A. Deductions in computing income chargeable under the head “Income from Property”
16. Non-adjustable amounts received in relation to buildings
17. Omitted by the Finance Act, 2006
PART IV HEAD OF INCOME INCOME FROM BUSINESS
Division I Income from Business
18. Income from business
19. Speculation business
Division II Deductions General Principles
20. Deductions in computing income chargeable under the head "Income from Business"
21. Deductions not allowed
Division III Deductions Special Provisions
22. Depreciation
23. Initial allowance
23A. Omitted by the Finance Act, 2021
23B. Accelerated depreciation to alternate energy projects
24. Intangibles
25. Pre-commencement expenditure
26. Scientific research expenditure
27. Employee training and facilities
28. Profit on debt, financial costs and lease payments
29. Bad debts
29A Provision regarding consumer loans
30. Profit on non-performing debts of a banking company or development finance institution
31. Transfer to participatory reserve
Division IV Tax Accounting
32. Method of accounting
33. Cash-basis accounting
34. Accrual-basis accounting
35. Stock-in-trade
36. Long-term contracts
PART V HEAD OF INCOME CAPITAL GAINS
37. Capital gains
37A. Capital gain on disposal of securities
38. Deduction of losses in computing the amount chargeable under the head “Capital Gains”
PART VI HEAD OF INCOME FROM OTHER SOURCES
39. Income from other sources
40. Deductions in computing income chargeable under the head “Income from Other Sources”
PART VII EXEMPTIONS AND TAX CONCESSIONS
41. Agricultural income
42. Diplomatic and United Nations exemptions
43. Foreign government officials
44. Exemptions under international agreements
44A. Exemption under Foreign Investment (Promotion and Protection) Act, 2022 (XXXV of 2022)
45. President’s honours
46. Profit on debt
47. Scholarships
48. Support payments under an agreement to live apart
49. Federal Governments, Provincial Government and Local Government
50. Foreign-source income of short-term resident individuals
51. Foreign-source income of returning expatriates
52. Omitted by Finance Ordinance, 2002
53. Exemptions and tax concessions in the Second Schedule
54. Exemptions and tax provisions in other laws
55. Limitation of exemption
PART VIII LOSSES
56. Set off of losses
56A. Set off of losses of companies operating hotels
57. Carry forward of business losses
57A. Set off of business loss consequent to amalgamation
58. Carry forward of speculation business losses
59. Carry forward of capital losses 108
59A. Limitations on set off and carry forward of losses
59AA. Group Taxation
59B. Group relief
59C. Omitted by Finance Act, 2022
PART IX DEDUCTIBLE ALLOWANCES
60. Zakat
60A. Workers’ Welfare Fund
60B. Workers’ Participation Fund
60C. Omitted by the Finance Act, 2022
60D. Deductible allowance for education expenses
PART X TAX CREDITS
61. Charitable donations
62. Omitted by the Finance Act, 2022
62A. Omitted by the Finance Act, 2022
63. Contribution to an Approved Pension Fund
64. Omitted by Finance Act, 2015
64A Section re-numbered as 60C
64AB Section re-numbered as 60D
64B. Tax credit for employment generation by manufacturers
64C. Omitted by Finance Act, 2021
64D. Tax credit for point of sale machine
65. Miscellaneous provisions relating to tax credits
65A. Omitted by the Finance Act, 2017
65B. Tax credit for investment
65C. Omitted by the Finance Act, 2021
65D. Omitted by the Finance Act, 2021
65E. Tax credit for industrial undertakings established before the first day of July, 2011
65F. Tax credit for certain persons
65G. Tax credit for specified industrial undertakings
65H. Omitted by the Finance Act, 2022
CHAPTER-IV COMMON RULES
PART I GENERAL
66. Income of joint owners
67. Apportionment of deductions
68. Fair market value
69. Receipt of income
70. Recouped expenditure
71. Currency conversion
72. Cessation of source of income
73. Rules to prevent double derivation and double deductions
PART II TAX YEAR
74. Tax year
PART III ASSETS
75. Disposal and acquisition of assets
75A. Purchase of assets through banking channel
76. Cost
77. Consideration received
78. Non-arm's length transactions
79. Non-recognition rules
CHAPTER V PROVISIONS GOVERNING PERSONS
PART I CENTRAL CONCEPTS
Division I Persons
80. Person
Division II Resident and Non-resident Persons
81. Resident and non-resident persons
82. Resident individual
83. Resident company
84. Resident association of persons
Division III Associates
85. Associates
PART II INDIVIDUALS
Division I Taxation of Individuals
86. Principle of taxation of individuals
87. Deceased individuals
Division II Provisions Relating to Averaging
88. An individual as a member of an association of persons
88A. Omitted by Finance Act, 2014
89. Authors
Division III Income Splitting
90. Transfers of assets
91. Income of a minor child
PART III ASSOCIATIONS OF PERSONS
92. Principles of taxation of associations of persons
93. Omitted by the Finance Act, 2007
PART IV COMPANIES
94. Principles of taxation of companies
95. Disposal of business by individual to wholly-owned company
96. Disposal of business by association of persons to wholly-owned company
97. Disposal of asset between wholly-owned companies
97A. Disposal of asset under a scheme of arrangement and reconstruction
PART V COMMON PROVISIONS APPLICABLE TO ASSOCIATIONS OF PERSONS AND COMPANIES
98. Change in control of an entity
PART VA TAX LIABILITY IN CERTAIN CASES
98A. Change in the constitution of an association of persons
98B. Discontinuance of business or dissolution of an association of persons
98C. Succession to business, otherwise than on death
CHAPTER-VI SPECIAL INDUSTRIES
PART I INSURANCE BUSINESS
99. Special provisions relating to insurance business
99A. Special provisions relating to payment of tax through electricity connections
99B. Special procedure for small traders and shopkeepers
99C. Special procedure for certain persons
99D. Additional tax on certain income, profits and gains
PART II OIL, NATURAL GAS AND OTHER MINERAL DEPOSITS
100. Special provisions relating to the production of oil and natural gas, and exploration and extraction of other mineral deposits
100A. Special provisions relating to banking business
100B. Special provision relating to capital gain tax
100BA. Special provisions relating to persons not appearing in active taxpayers’ list
100C. Tax credit for certain persons
100D. Special provisions relating to builders and developers
100E. Special provisions relating to small and medium enterprises
100F Omitted by the Finance Act, 2022
CHAPTER VII INTERNATIONAL
PART I GEOGRAPHICAL SOURCE OF INCOME
101. Geographical source of income
101A Gain on disposal of assets outside Pakistan
PART II TAXATION OF FOREIGN-SOURCE INCOME OF RESIDENTS
102. Foreign source salary of resident individuals
103. Foreign tax credit
104. Foreign losses
PART III TAXATION OF NON-RESIDENTS
105. Taxation of a permanent establishment in Pakistan of a non-resident person
106. Thin capitalization
106A. Restriction on deduction of profit on debt payable to associated enterprise
PART IV AGREEMENTS FOR THE AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION
107. Agreements for the avoidance of double taxation and prevention of fiscal evasion
CHAPTER VIII ANTI-AVOIDANCE
108. Transactions between associates
108A. Report from independent chartered accountant or cost and management accountant
108B. Transactions under dealership arrangements
109. Recharacterisation of income and deductions
109A Controlled foreign company
110. Salary paid by private companies
111. Unexplained income or assets
112. Liability in respect of certain security transactions
CHAPTER IX MINIMUM TAX
113. Minimum tax on the income of certain persons
113A. Omitted by the Finance Act, 2016
113B. Omitted by the Finance Act, 2016
113C. Alternative Corporate Tax
CHAPTER X PROCEDURE
PART I RETURNS
114. Return of income
114A. Business bank account
114B. Powers to enforce filing of returns
115. Persons not required to furnish a return of income
116. Wealth statement
116A Foreign income and assets statement
117. Notice of discontinued business
118. Method of furnishing returns and other documents
119. Extension of time for furnishing returns and other documents
PART II ASSESSMENTS
120. Assessments
120A. Omitted by Finance Act, 2013
120B. Restriction of proceedings
121. Best judgment assessment
122. Amendment of assessments
122A. Revision by the Commissioner
122B. Revision by the Chief Commissioner
122C. Omitted by the Finance Act, 2017
122D. Agreed assessment in certain cases
123. Provisional assessment in certain cases
124. Assessment giving effect to an order
124A. Powers of tax authorities to modify orders, etc
125. Assessment in relation to disputed property
126. Evidence of assessment
PART III APPEALS
126A. Pecuniary jurisdiction in appeals
127. Appeal to the Commissioner (Appeals)
128. Procedure in appeal
129. Decision in appeal
130. Appellate Tribunal
131. Appeal to the Appellate Tribunal
132. Disposal of appeals by the Appellate Tribunal
133. Reference to High Court
134. Omitted by Finance Act, 2005
134A. Alternative Dispute Resolution
135. Omitted by the Finance Ordinance, 2002
136. Burden of proof
PART IV COLLECTION AND RECOVERY OF TAX
137. Due date for payment of tax
138. Recovery of tax out of property and through arrest of taxpayer
138A. Recovery of tax by District Officer (Revenue)
138B. Estate in bankruptcy
139. Collection of tax in the case of private companies and associations of persons
140. Recovery of tax from persons holding money on behalf of a taxpayer
141. Liquidators
142. Recovery of tax due by non-resident member of an association of persons
143. Non-resident ship owner or charterer
144. Non-resident aircraft owner or charterer
145. Assessment of persons about to leave Pakistan
146. Recovery of tax from persons assessed in Azad Jammu and Kashmir
146A. Initiation, validity, etc., of recovery proceedings
146B. Tax arrears settlement incentives scheme
146C. Assistance in the recovery and collection of taxes
146D. Recovery of liability outstanding under other laws
PART V ADVANCE TAX AND DEDUCTION OF TAX AT SOURCE
Division I Advance Tax Paid by the Taxpayer
Advance tax paid by the taxpayer
147A. Advance tax from provincial sales tax registered person
Division II Advance Tax Paid to a Collection Agent
148. Imports
148A. omitted through Finance Act, 2020 dated 30th June, 2020
Division III Deduction of Tax at Source
149. Salary
150. Dividends
150A omitted by the Finance Act, 2021
151. Profit on debt
152. Payments to non-residents
152A. Omitted by the Finance Act, 2021
153. Payments for goods, services and contracts
153A. Omitted by Finance Act, 2013
153B. Omitted by Finance Act, 2021
154. Exports
154A. Export of Services
155. Rent of immoveable property
156. Prizes and winnings
156A. Petroleum products
156B. Omitted by Finance Act, 2020
157. Omitted by the Finance Ordinance, 2002
158. Time of deduction of tax
Division IV General Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source
159. Exemption or lower rate certificate
160. Payment of tax collected or deducted
161. Failure to pay tax collected or deducted
162. Recovery of tax from the person from whom tax was not collected or deducted
163. Recovery of amounts payable under this Division
164. Certificate of collection or deduction of tax
164A. Settlement of transactions liable to Withholding Tax by SWAPS agents
165. Statements
165A. Furnishing of information by banks
165B. Furnishing of information by financial institutions including banks
166. Priority of tax collected or deducted
167. Indemnity
168. Credit for tax collected or deducted
169. Tax collected or deducted as a final tax
PART VI REFUNDS
170. Refunds
170A. Electronic processing and electronic issuance of Refunds by the Board
171. Additional payment for delayed refunds
171A. Payment of refund through income tax refund bonds.
PART VII REPRESENTATIVES
172. Representatives
173. Liability and obligations of representatives
PART VIII RECORDS, INFORMATION COLLECTION AND AUDIT
174. Records
175. Power to enter and search premises
175A. Real-time access to information and databases
175B. National Database and Registration Authority (NADRA)
176. Notice to obtain information or evidence
177. Audit
178. Assistance to Commissioner
179. Accounts, documents, records and computerstored information not in Urdu or English language
180. Power to collect information regarding exempt income
PART IX TAXPAYER’S REGISTRATION
181. Taxpayer’s Registration
181A. Active taxpayers’ list
181AA. Compulsory registration in certain cases
181B. Taxpayer card
181C. Displaying of National Tax Number
181D. Business licence scheme
181E. Record of beneficial owners
PART X PENALTY
182. Offences and penalties
182A Return not filed within due date
183. Exemption from penalty and default surcharge
184. Omitted by the Finance Act, 2010
185. Omitted by the Finance Act, 2010
186. Omitted by the Finance Act, 2010
187. Omitted by the Finance Act, 2010
188. Omitted by the Finance Act, 2010
189. Omitted by the Finance Act, 2010
190. Omitted by the Finance Act, 2010
PART XI OFFENCES AND PROSECUTIONS
191. Prosecution for non-compliance with certain statutory obligations
192. Prosecution for false statement in verification
192A. Prosecution for concealment of income
192B Prosecution for concealment of and offshore assets
193. Prosecution for failure to maintain records
194. Prosecution for improper use of National Tax Number Certificate
195. Prosecution for making false or misleading statements
195A. Prosecution for non-compliance with notice under section 116A
195B. Prosecution for enabling offshore tax evasion
196. Prosecution for obstructing an income tax authority
197. Prosecution for disposal of property to prevent attachment
198. Prosecution for unauthorised disclosure of information by a public servant
199. Prosecution for abetment
200. Offences by companies and associations of persons
201. Institution of prosecution proceedings without prejudice to other action
202. Power to compound offences
203. Trial by Special Judge
203A. Appeal against the order of a Special Judge
203B. Power to arrest and prosecute
203C. Procedure to be followed on arrest of a person
203D. Special Judges
203E. Cognizance of offences by Special Judges
203F. Special Judge, etc. to have exclusive jurisdiction
203G. Provisions of Code of Criminal Procedure, 1898, to apply
203H. Transfer of cases
203I. Place of sittings
204. Power to tender immunity from prosecution
PART XII DEFAULT SURCHARGE
205. Default surcharge
205A. Reduction in default surcharge, consequential to reduction in tax or penalty
PART XIII CIRCULARS
206. Circulars
206A. Advance ruling
CHAPTER XI ADMINISTRATION
PART I GENERAL
207. Income tax authorities
208. Appointment of income tax authorities
209. Jurisdiction of income tax authorities
209A. Uniform
210. Delegation
211. Power or function exercised
212. Authority of approval
213. Guidance to income tax authorities
214. Income tax authorities to follow orders of the Board
214A. Condonation of time limit
214B. Power of the Board to call for records
214C. Selection for audit by the Board
214D. Omitted by the Finance Act, 2018
214E. Inserted by the Finance Supplementary (Amendment) Act, 2018
215. Furnishing of returns, documents etc
216. Disclosure of information by a public servant
216A. Omitted by the Finance Act, 2022
217. Forms and notices; authentication of documents
218. Service of notices and other documents
219. Tax or refund to be computed to the nearest Rupee
220. Receipts for amounts paid
221. Rectification of mistakes
222. Appointment of expert
222A. Fee and service charges
223. Appearance by authorized representative
224. Proceedings under the Ordinance to be judicial proceedings
225. Proceedings against companies under liquidation
226. Computation of limitation period
227. Bar of suits in Civil Courts
227A. Reward to officers and officials of Inland Revenue
227B. Reward of whistleblowers
227BA. Reward and benefits for certain persons
227C omitted through Finance Act 2019
227D Automated impersonal tax regime
227E E-hearing
PART II DIRECTORATES-GENERAL
228. The Directorate-General of Internal Audit
229. Directorate General of Training and Research
230. Directorate General (Intelligence and Investigation) Inland Revenue
PART III DIRECTORATES-GENERAL
230A. Directorate-General of Withholding Taxes
230B. Directorate-General of Law
230C. Directorate-General of Research and Development
230D. Directorate-General of Broadening of Tax Base
230E. Directorate-General of Transfer Pricing
230F. Directorate-General of Immovable Property
230G. Directorate General of Special Initiative
230H. Directorate General of Valuation
230I. Directorate General of Compliance Risk Management
230J. International Centre of Tax Excellence
231. Omitted by Finance Act, 2005
CHAPTER XII TRANSITIONAL ADVANCE TAX PROVISIONS
231A. Omitted by the Finance Act, 2021
231AA. Omitted by the Finance Act, 2021
231AB. Advance tax on cash withdrawal
231B. Advance tax on private motor vehicles
231C. Advance tax on foreign domestic workers
232. Omitted by the Finance Ordinance, 2002
233. Brokerage and Commission
233A. omitted by the Finance Act, 2021
233AA. Collection of tax by NCCPL
234. Tax on motor vehicles
234A. omitted by the Finance Act, 2021
235. Electricity Consumption
235A. omitted by the Finance Act, 2021
235B. omitted through Finance Act, 2020 dated 30th June, 2020
236. Telephone and internet users
236A. Advance tax at the time of sale by auction
236B. Omitted by the Finance Act, 2021
236C. Advance Tax on sale or transfer of immovable Property
236CA. Advance Tax on TV plays and advertisements
236CB. Advance tax on functions and gatherings
236D. Omitted by the Finance Act, 2020
236E Omitted by the Finance Act, 2016
236F. Omitted through Finance Act, 2020
236G. Advance tax on sales to distributors, dealers and wholesalers
236H. Advance tax on sales to retailers
236HA Omitted by the Finance Act, 2021
236I. Omitted by the Finance Act, 2022
236J. Omitted through Finance Act, 2020
236K. Advance tax on purchase or transfer of immovable property
236L. Omitted by the Finance Act, 2021
236M. Omitted by the Finance Act, 2018
236N. Omitted by the Finance Act, 2018
236O. Advance tax under this chapter
236P. Omitted by the Finance Act, 2021
236Q. Omitted by the Finance Act, 2022
236R. Omitted through Finance Act, 2020
236S. Omitted by the Finance Act, 2021
236T. Omitted by the Finance Act, 2016
236U. Omitted through Finance Act, 2020 dated 30th June, 2020
236V. Omitted by the Finance Act, 2021
236W. Omitted through Finance Act, 2019
236X. Omitted through Finance Act, 2020 dated 30th June, 2020
236Y Omitted by the Finance Act, 2021
236Y. Advance tax on persons remitting amounts abroad through credit or debit or prepaid cards
236Z. Bonus shares issued by companies
CHAPTER XIII MISCELLANEOUS
237. Power to make rules
237A. Electronic record
237B. Prize schemes to promote tax culture
238. Repeal
239. Savings
239A. Transition to Federal Board of Revenue
239B. Reference to authorities
240. Removal of difficulties
241. Validation
242. Benefits of repealed provisions
FIRST SCHEDULE
PART I RATES OF TAX
Division I
Rates of Tax for Individuals
Rates of Tax for Association of Persons
Division IA (Omitted by the Finance Act, 2013)
Division IB (Omitted by the Finance Act, 2012)
Division II Rates of Tax for Companies
Division IIA Rates of Super Tax
Division IIB Super Tax on high earning persons
Division III Rate of Dividend Tax
Division IIIA Rate for Profit on Debt
Division IIIB Rate of Tax on Return on investment in Sukuks received from a special purpose vehicle
Division IV Rate of Tax on Certain Payments to Nonresidents
Division V Rate of Tax on Shipping or Air Transport Income of a Non-resident Person
Division VI (Omitted by the Finance Act, 2013)
Division VIA Income from Property (Omitted by the Finance Act, 2021)
Division VII Capital Gains on disposal of Securities
Division VIII Capital Gains on Disposal of Immovable Property
Division VIIIA Tax on Builders
Division VIIIB Tax on Developers
Division VIIIC Tax on deemed income
Division IX Minimum tax under section 113
PART II Rates of Advance Tax
PART IIA Collection of Tax from Distributors, Dealers, and Wholesalers Omitted by the Finance Act, 2014
PART IIB Rates of Advance Tax
PART III DEDUCTION OF TAX AT SOURCE
Division I Advance Tax on Dividend
Division IA Profit on Debt
Division IB Return on Investment in Sukuks
Division II Payments to non-residents
Division III Payments for Goods or Services
Division III A (Omitted by the Finance Act, 2012)
Division III B (Omitted by the Finance Act, 2012)
Division IV Exports
Division IVA Exports of Services
Division V Income from Property
Division VI Prizes and Winnings
Division VIA Petroleum Products
Division VIB Omitted by the Finance Act, 2021
Division VII Omitted by the Finance Act, 2002
PART IV DEDUCTION OR COLLECTION OF ADVANCE TAX
Division I Omitted by the Finance Act, 2002
Division II Brokerage and Commission
Division IIA Omitted by the Finance Act, 2021
Division IIB Omitted by the Finance Act, 2021
Division III Tax on motor vehicles
Division IV Electricity Consumption
Division V Telephone users
Division VI omitted by the Finance Act, 2021
Division VIA omitted by the Finance Act, 2021
Division VII Advance tax on Purchase, Registration and Transfer Motor Vehicles
Division VIII Advance tax at the time of sale by auction
Division IX Omitted by the Finance Act, 2021
Division X Advance tax on sale or transfer of Immovable property
Division XA Advance tax on TV plays and advertisements
Division XI Omitted through Finance Act, 2020 dated 30th June, 2020
Division XII Omitted by the Finance Act, 2016
Division XIII Omitted through Finance Act, 2020 dated 30th June, 2020
Division XIV Advance tax on sale to distributors, dealers or wholesalers
Division XV Advance tax on sale to retailers
Division XVA Omitted by the Finance Act, 2021
Division XVI Omitted by the Finance Act, 2022
Division XVII Omitted through Finance Act, 2020 dated 30th June, 2020
Division XVIII Advance Tax on purchase of immoveable property
Division XIX Omitted by the Finance Act, 2021
Division XX Omitted by the Finance Act, 2021
Division XXI Omitted by the Finance Act, 2021
Division XXII Omitted by the Finance Act, 2016
Division XXIII Omitted by the Finance Act, 2022
Division XXIV omitted through Finance Act, 2020 dated 30th June, 2020
Division XXV Omitted through Finance Act, 2020 dated 30th June, 2020
Division XXVI Omitted by the Finance Act, 2021
Division XXVII Advance tax on amount remitted abroad through credit, debit or prepaid cards
Division XXVII omitted by the Finance Act, 2021
THE SECOND SCHEDULE
EXEMPTIONS AND TAX CONCESSIONS
PART I EXEMPTIONS FROM TOTAL INCOME
PART II REDUCTION IN TAX RATES
PART III REDUCTION IN TAX LIABILITY
PART IV EXEMPTION FROM SPECIFIC PROVISIONS
THE THIRD SCHEDULE
PART I DEPRECIATION
PART II INITIAL ALLOWANCE AND FIRST YEAR ALLOWANCE
PART III PRE-COMMENCEMENT EXPENDITURE
THE FOURTH SCHEDULE RULES FOR THE COMPUTATION OF THE PROFITS AND GAINS OF INSURANCE BUSINESS THE FIFTH SCHEDULE
PART I RULES FOR THE COMPUTATION OF THE PROFITS AND GAINS FROM THE EXPLORATION AND PRODUCTION OF PETROLEUM
PART II RULES FOR THE COMPUTATION OF THE PROFITS AND GAINS FROM THE EXPLORATION AND EXTRACTION OF MINERALS DEPOSITS (OTHER THAN PETROLEUM)
THE SIXTH SCHEDULE
PART I RECOGNIZED PROVIDENT FUNDS
PART II APPROVED SUPERANNUATION FUNDS
PART III APPROVED GRATUITY FUNDS
THE SEVENTH SCHEDULE
RULES FOR THE COMPUTATION OF THE PROFITS AND GAINS OF A BANKING COMPANY AND TAX PAYABLE THEREON
THE EIGHTH SCHEDULE
RULES FOR THE COMPUTATION OF CAPITAL GAINS ON LISTED SECURITIES
THE NINTH SCHEDULE
PART I RULES FOR THE COMPUTATION OF THE PAYABLE ON PROFITS AND GAINS OF A TRADER FALLING UNDER SUB-SECTION (1) OF SECTION 99A
PART II RULES FOR THE COMPUTATION OF THE PAYABLE ON PROFITS AND GAINS OF A TRADER FALLING UNDER SUB-SECTION (2) OF SECTION 99A
PART III GENERAL PROVISIONS FOR THE TRADERS UNDER PART I AND PART II
THE TENTH SCHEDULE RULES FOR PERSONS NOT APPEARING IN THE ACTIVE TAXPAYERS’ LIST
ELEVENTH SCHEDULE
RULES FOR COMPUTATION OF PROFITS AND GAINS OF BUILDERS AND DEVELOPERS AND TAX PAYABLE THEREON
THE TWELFTH SCHEDULE
THE THIRTEENTH SCHEDULE
FOURTEENTH SCHEDULE RULES FOR COMPUTATION OF PROFIT AND GAINS FOR SMALL AND MEDIUM ENTERPRISES
