|
Chapter
VI
|
PAYMENT
OF TAX BEFORE ASSESSMENT |
|
50
|
Deduction
of tax at source |
|
51
|
Certificate
of deduction of tax |
|
52
|
Liability
of persons failing to deduct or pay tax |
|
52A
|
Recovery
from the person from whom tax was not deducted or collected. |
|
53
|
Advance
payment of tax |
|
54
|
Payment
of tax with return of income |
|
x
|
x |
|
Chapter
VII
|
ASSESSMENT |
|
55
|
Return
of total income |
|
55A
|
Method
of furnishing return of total income |
|
56
|
Notice
for furnishing return of total income |
|
57
|
Revised
returns of total income |
|
58
|
Wealth
statement |
|
59
|
Self-assessment |
|
59A
|
Assessment
on the basis of return |
|
59B
|
Assessment
under the simplified procedure for assessment |
|
59C
|
Fixed Tax |
|
59D
|
Tax
on undisclosed income |
|
59E
|
Fixed or minimum tax |
|
60
|
Provisional
assessment |
|
60A
|
Provisional assessment in certain cases |
|
61
|
Notice
for production of books of account, etc. |
|
61A
|
Utilisation
of certain information |
|
62
|
Assessment
on production of accounts, evidence, etc . |
|
62A
|
Assessment
after appellate decision |
|
62B
|
No
title has been given to the section. |
|
62C
|
Powers
of tax authorities to modify orders, etc. |
|
63
|
Best
judgement assessment |
|
64
|
Limitation
for assessment |
|
65
|
Additional
assessment |
|
66
|
Limitation
for assessment in certain cases |
|
66A
|
Powers
of Inspecting Additional Commissioner to revise Deputy Commissioner's
order |
|
67
|
Reference
to valuers |
|
x
|
x |
|
Chapter
VIII
|
TAX
LIABILITY IN SPECIAL CASES |
|
68
|
Registration of firms |
|
69
|
Assessment
of firms and partners |
|
70
|
Change in constitution of a firm |
|
71
|
Discontinuance
of business of dissolution of a firm or association of persons |
|
72
|
Assessment
in case of discontinued business or profession |
|
73
|
Succession
to business, otherwise than on death |
|
74
|
Liability in the case of a deceased person |
|
75
|
Partition
of a Hindu undivided family |
|
76
|
Liability
in the case of a private company going into liquidation |
|
77
|
Liability for payment of tax in the case of private
companies, firms and associations of persons |
|
78
|
Liability of agents representing assessee |
|
79
|
Income
from transactions with non-residents |
|
80
|
Shipping
business of non-residents |
|
80A
|
Air
transport business of non-residents |
|
80AA
|
Tax
on in come of non-residents from fees for technical services |
|
80AAA
|
Tax
on income of non-residents from royalty |
|
80B
|
Tax
on income of certain persons from dividends and bank profits, etc. |
|
80BB
|
Tax
on income of goods transport vehicles owners |
|
80C
|
Tax
on income of certain contractors and importers |
|
80CC
|
Tax
on income of certain exporters |
|
80CD
|
Tax
on income of industrial undertakings located in Export Processing
Zones |
|
80D
|
Minimum
tax on income of certain companies and registered firms |
|
80DD
|
Minimum tax on income of importers of edible oils,
etc. |
|
81
|
Assessment
of persons about to leave Pakistan |
|
82
|
Persons
leaving Pakistan to obtain tax clearance certificate |
|
83
|
Income
from revocable transfer of assets, etc. |
|
83A
|
Income
of minor child |
|
84
|
Liability
certain in transaction in securities. |
|
x
|
x |
|
Chapter
IX
|
RECOVERY
OF TAX |
|
85
|
Payment of tax on demand |
|
86
|
Charge
of additional tax for failure to deduct and pay tax |
|
87
|
Charge
of additional tax for failure to pay advance tax |
|
88
|
Charge of additional tax for failure to pay tax
with the return |
|
89
|
Charge
of additional tax for failure to pay tax or penalty |
|
90
|
Reduction
in additional tax, consequential to reduction in tax or penalty |
|
91
|
Penalty
for non-payment of tax |
|
92
|
Recovery
of tax from persons holding money on behalf of an assessee |
|
93
|
Recovery
of tax by tax Recovery Officer |
|
93A
|
Recovery of tax from persons assessed in Azad Jammu
and Kashmir |
|
94
|
Recovery
of tax by Collector |
|
95
|
Initiation,
validity, etc., of recovery proceedings |
|
x
|
x |
|
Chapter
X
|
REFUND
AND TAX CREDIT |
|
96
|
Refunds |
|
97
|
Persons
entitled to claim refund in certain cases |
|
98
|
Refund
where salary, etc. is paid in arrears |
|
99
|
Form
of application, disposal of claims for refund and limitation |
|
100
|
Refund
on assessment and appeal, etc. |
|
101
|
Correctness
of assessment, etc., not to be questioned through refund applications |
|
102
|
Additional
payment for delayed refunds |
|
103
|
Power
to withhold refund in certain cases |
|
104
|
Adjustment
of refund against tax |
|
105
|
Tax
credit for investment in shares and debentures of Equity Participation
Fund |
|
105A
|
Tax
credit for investment in debentures or negotiable bonds |
|
106
|
Tax
credit for investment in share-capital of industrial companies |
|
107
|
Tax
credit for replacement, balancing and modernisation of machinery or
plant |
|
107A
|
Tax
Credit |
|
107AA
|
Tax
credit for investment |
