Introduction Highlights Economic Scenario Income Tax Ordinance Micro Finance
Sales Tax Act Central Excise Act Customs Act Self Assessment Scheme Other Laws
Income Tax Ordinance, 2001
Profit on debt
 
SECTION : 113-A 1st Sch. Part 1 Div. 1 Para 1A
 
Comments :
The scope of minimum turnover tax has been introduced for retailers having turnover of upto Rs. 5 Million for any tax year whereby the retailers have been given to opt for payment of tax @ 0.75% of their turnover which will be in settlement of final discharge of their tax liability.
 
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Definition
Income from property
Deductions not allowed
Income From Other Sources
Government Income
Investment in shares
Contribution to a Pension Fund
Resident individual
Tax on certain retailers
Return of income
Furnish a return of income
Revision by the Regional
Alternate Dispute Resolution
Advance tax paid by the taxpayer
Import
Profit on debt
Payments to non-residents
Payments for goods and services
Export
Income from property
Withdrawal under Pension Fund
Statements
Credit for tax collected/deducted
Collected/ deducted as a final tax
Additional tax
Circulars
Cash withdrawal from a bank
Brokerage and commission
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