Tax Commentary - Riaz Ahmad, Saqib, Gohar & Company

Income Tax Ordinance, 2001
Brokerage and Commission

SECTION : 155 Sub-Section (2)

Comments :

The proposed amendment seeks to enhance the threshold of the annual rent from Rs. 200,000 to Rs. 300,000 for the applicability of this section.

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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