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COMPARATIVE SECTIONS Income Tax Ordinance, 2001 Vs Ordinance, 1979

COMPARATIVE SECTIONS

Income Tax

Ordinance, 2001

 

Income Tax

Ordinance, 1979

 

 

 

 

Remarks

Sections

Particulars

 

Sections

 

1.                 

Short title, extent and commencement

1

 

 

 

 

 

2.                 

Definitions

 

 

 

 

2

 

 

 

 

 

3.                 

The Provision of this Ordinance to override other laws

 

 

 

 

 

 

 

 

New

4.                 

Tax on taxable income

 

 

 

 

9

 

 

 

 

5.                 

Tax on dividends

 

 

 

 

80B

 

 

 

 

6.                 

Tax on certain payments to non-residents

 

 

 

 

80AA, 80AAA

 

 

 

 

7.                 

Tax on shipping and air transport income of a non-resident person

 

 

 

 

80, 80A

 

 

 

 

 

8.                 

General provisions relating to taxes imposed under sections 5,6, and 7.

 

 

 

 

80A, 80AA, 80AAA,          80B

 

 

 

 

 

9.                 

Taxable income

 

 

 

 

 

 

 

 

New

10.             

Total income

 

 

 

 

2(44), 11(1)

 

 

 

 

New

11.             

Heads of income

 

 

 

 

15

 

 

 

 

 

12.             

Salary

 

 

 

 

16

 

 

 

 

 

13.             

Value of perquisites

 

 

 

 

 

 

 

 

14.             

Employee Share Scheme

 

 

 

 

 

 

 

 

New

15.             

Income from property

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By |2018-02-23T12:24:52+00:00February 21st, 2018|Laws|Comments Off on COMPARATIVE SECTIONS Income Tax Ordinance, 2001 Vs Ordinance, 1979