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Section 1 - Short title, extent and commencement
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Clause 1 - Accumulated profits
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Clause 1A - Active taxpayer
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Section 4 - Tax on taxable income
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Section 4B - Super tax for rehabilitation of temporarily displaced persons
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Section 4C - Super tax on high earning persons
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Section 15 - Income from Property
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Section 15A - Deductions in computing income chargeable under the head “Income from Property
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Section 16 - Non-adjustable amounts received in relation to buildings
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Section 18 - Income from business
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Section 19 - Speculation Business
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Section 20 - Deductions in computing income chargeable under the head “Income from Business”.
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Section 41 - Agricultural income
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Section 42 - Diplomatic and United Nations exemptions
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Section 43 - Foreign government officials
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Section 56 - Set off of losses
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Section 56A - Set off of losses of companies operating hotels
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Section 57 - Carry forward of business losses
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Section 61 - Charitable donations
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Section 62 - Tax credit for investment in shares and insurance
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Section 62A - Tax credit for investment in health insurance
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Section 66 - Income of joint owners
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Section 67 - Apportionment of deductions
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Section 68 - Fair market value
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Section 75 - Disposal and acquisition of assets
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Section 75A - Purchase of assets through banking channel
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Section 76 - Cost
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Section 86 - Principle of taxation of individuals
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Section 87 - Deceased individuals
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Section 88 - An individual as a member of an association of persons
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Section 94 - Principles of taxation of companies
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Section 95 - Disposal of business by individual to wholly-owned company
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Section 96 - Disposal of business by association of persons to wholly-owned company.
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Section 99 - Special provisions relating to insurance business
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Section 99A - Special provisions relating to payment of tax through electricity connections
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Section 99B - Special procedure for small traders and shopkeepers
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Section 100 - Special provisions relating to the production of oil and natural gas, and exploration and extraction of other mineral deposits
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Section 100A - Special provisions relating to banking business
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Section 100B - Special provision relating to capital gain tax
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Section 108 - Transactions between associates.
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Section 108A - Report from independent chartered accountant or cost and management accountant.
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Section108B - Transactions under dealership arrangements.
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Section 113 - Minimum tax on the income of certain persons.
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Section 113A - Tax on Income of certain persons.
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Section 113A - Minimum tax on builders.
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Section 114 - Return of income.
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Section 114A - Business bank account
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Section 114B - Powers to enforce filing of returns.
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Section 120 - Assessments.
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Section 120A - Investment Tax on income.
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Section 120B - Restriction of proceedings.
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Section 127 - Appeal to the Commissioner (Appeals).
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Section 128 - Procedure in appeal.
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Section 129 - Decision in appeal.
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Section 137 - Due date for payment of tax.
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Section 138 - Recovery of tax out of property and through arrest of taxpayer.
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Section 138A - Recovery of tax by District Officer (Revenue).
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Section 170 - Refunds
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Section 170A - Electronic processing and electronic issuance of Refunds by the Board
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Section 171 - Additional payment for delayed refunds
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Section 174 - Records
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Section 175 - Power to enter and search premises
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Section 175A - Real-time access to information and databases
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Section 181 - Taxpayer’s registration
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Section 181A - Active taxpayers’ list
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Section 181AA - Compulsory registration in certain cases
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Section 182 - Offences and penalties
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Section 182A - Return not filed within due date
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Section 183 - Exemption from penalty and default surcharge
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Section 201 - Institution of prosecution proceedings without prejudice to other action
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Section 202 - Power to compound offences
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Section 203 - Trial by Special Judge
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Section 207 - Income tax authorities
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Section 221 - Rectification of mistakes
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Section 208 - Appointment of income tax authorities
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Section 231 - Functions and Powers of Directorate
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Section 230 - Directorate General (Intelligence and Investigation), Inland Revenue
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Section 230A - Directorate-General of Withholding Taxes
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Section 231A - Cash withdrawal from a bank
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Section 231AA - Advance tax on transactions in bank
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Section 231B - Advance tax on motor vehicles
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Section 237 - Power to make rules
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Section 237A - Electronic record
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Section 237B - Prize schemes to promote tax culture
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Division I - Rates of Tax for Individuals and Association of Persons
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Division II - Rates of Tax for Companies
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Division IIA - Rate of super tax
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Division I - Advance Tax on Dividend
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Division IA - Profit on Debt
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Division IB - Return on Investment in Sukuks
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Division I - Transfer of Funds
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Division II - Brokerage and Commission
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Division IIA - Rates for Collection of Tax by a Stock Exchange Registered in Pakistan