(3)     It shall come into force at once.

2.       Adaptation of Income Tax Ordinance, 2001 of Pakistan.—The Income Tax Ordinance, 2001 (XLIX of 2001), hereinafter referred to as the said Ordinance, as in force in Pakistan immediately before the commencement of this Act and all rules made and notifications issued thereunder are adapted and shall, as far as practicable, be in force in Gilgit-Baltistan subject to the following modifications, namely:—

(a)     the expressions "Pakistan", "Federal Government", and "Federal Board of Revenue" shall respectively be construed to be references to "Gilgit-Baltistan", the "Gilgit-Baltistan Council" and the "Board of Revenue";