Tax Commentary - Riaz Ahmad, Saqib, Gohar & Company

Income Tax Ordinance, 2001
Imports

SECTION : 148 (2)

Comments :

The amendment proposes to allow Central Board of Revenue to specify goods or class of goods or persons or class of persons importing such goods or class of goods to which Section 148 will not be applicable. The provisions of this section currently do not apply to (1) re-importation of re-usable containers for re-export, and (2) importation of certain petroleum products.

Contact Persons...

Mr. Gohar Manzoor
Mr. M. Tanveer Alam
Mr. Fareed H Siddiqui
Mr. Abdur Rauf Mian
Mr. Adeel Shahzad
Mr. Abduraheem Ghauri
Mr. M. Imran Rana
Mr. M. Mobin Akhter
Mr. Fawad M. Siddiqui

Email Us Now!

Visit Our Website

	1	Definitions - Section 2
	2	Definitions - Section 59
	3	Income From Business
	4	Federal and Provincial Government, and Local Authority
	5	Set Off Of Losses Of Companies Operating Hotels
	6	Set Off of Business Loss Consequent to Amalgamation
	7	Group Taxation
	8	Group Relief
	9	Investment in Shares
	10	Principles Of Taxation Of Associations Of Persons
	11	Taxation Of Members Of An Association Of Persons
	12	Disposal Of Business By Individual To Wholly-Owned Company
	13	Disposal Of Business By Individual To Wholly-Owned Company
	14	Disposal Of Business By Association Of Persons To Wholly-Owned Company
	15	Disposal Of Asset Between Wholly-Owned Companies
	16	Disposal Of Asset Under A Scheme Of Arrangement And Reconstruction
	17	Special Provisions Relating To Banking Business
	18	Tax On Income Of Certain Persons
	19	Tax On Income Of Certain Retailers
	20	Return of Income
	21	Wealth Statement
	22	Appointment of the Appellate Tribunal
	23	Advance Tax Paid By The Taxpayer
	24	Imports
	25	Imports
	26	Imports
	27	Imports
	28	Imports
	29	Salary
	30	Payments For Goods And Services
	31	Payments For Goods And Services
	32	Payments For Goods And Services
	33	Payments For Goods And Services
	34	Payments For Goods And Services
	35	Exports
	36	Tax Collected Or Deducted As A Final Tax
	37	National Tax Number [Certificate]
	38	Purchase Of Motor Cars
	39	CNG Stations
	40	Electricity Consumption
	41	Transition to Federal Board of Revenue