ORDINANCE NO. XV OF 2015
INCOME TAX (SECOND AMENDMENT) ORDINANCE, 2015
An Ordinance further to amend the Income Tax Ordinance, 2001
[Gazette of Pakistan, Extraordinary, Part-I, 31st October, 2015]
No. F. 2 (1)/2015-Pub.–The following Ordinance promulgate by the President is hereby published for general information:–
WHEREAS it is expedient further to amend the Income Tax Ordinance, 2001 (XLIX of 2001) for the purposes hereinafter appearing;
AND WHEREAS, the Senate and the National Assembly are not in session and the President of the Islamic Republic of Pakistan is satisfied that circumstances exist which render it necessary to take immediate action;
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 89 of the Constitution of the Islamic Republic of Pakistan, the President of the Islamic Republic of Pakistan is pleased to make and promulgate the following Ordinance:–
1. Short title and commencement.–(1) This Ordinance may be called the Income Tax (Second Amendment) Ordinance, 2015.
(2) It shall come into force at once.
2. Amendment of Sections 153 and 236-P and Second Schedule, Ordinance XLIX of 2001.–In the Income Tax Ordinance, 2001 (XLIX of 2001),–