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Central Excise Act
Definitions
 
SECTION : 2(2A)
 
Comments :

Omitted due to withdrawal of further tax.

 
 
SECTION : 2(3A)
 
Comments :

The term “banking company” defined.

 
 
SECTION : 2(5A)
 
Comments :

No Comments.

 
 
SECTION : 2(9)
 
Comments :

Omitted due to withdrawal of turnover tax.

 
 
SECTION : 2(9A)
 
Comments :

Omitted due to withdrawal of further tax and other amendments.

 
 
SECTION : 2(9AA)
 
Comments :

No Comments.

 
 
SECTION : 2(14)
 
Comments :

Scope broaden to include “goods”.

 
 
SECTION : 2(20)
 
Comments :

Scope broaden to include “goods”.

 
 
SECTION : 2(25)
 
Comments :

Omitted due to withdrawal of further tax.

 
 
SECTION : 2(33)
 
Comments :

Federal Government empowered to broaden the definition of supply.

 
 
SECTION : 2(34)
 
Comments :

Omitted due to withdrawal of turnover tax.

 
 
SECTION : 2(37)
 
Comments :

Tax Fraud to include supplies made without getting sales tax registration.

 
 
SECTION : 2(38)
 
Comments :

No Comments.

 
 

SECTION : 2(45)

 
Comments :

Omitted due to withdrawal of turnover tax.

 
 

SECTION : 2(47)

 
Comments :

Wholesaler redefined to include a person supplying taxable goods to a person whose income is not liable to tax under the Income Tax Ordinance, 2001 (XLIX of 2001) but has deducted income tax at source under section 153 of the said Ordinance.

 
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Definitions
Reduction in the Rate of Duty
Conditions for filing of Return
Time for filing of Revised Return
Power to Prohibit Payments
Duty at Higher of the Prices
Electronically Generated Sales
Time for Disposal of Cases
Powers of The Collector
Assessment of Tax
Administrative Changes
Powers to Postpone the Refunds
Procedural
Committee for Resolution
Committee Members

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