Amendment Income Tax Rules, 1982, Previously Published As Required By Sub-Section (4) Of Said Sectio
SRO 1100(I)/99Rules and amendments to rules
SRO 1100(I)/99 is an Income Tax SRO dated 30 September 1999, listed by FBR as "Amendment Income Tax Rules, 1982, Previously Published As Required By Sub-Section (4) Of Said Sectio".
The text below was extracted automatically from the text layer of the official PDF. Line breaks and table layout may differ from the original, and where FBR scanned the paper and added a machine-read text layer, that layer can contain misread characters. Check the official PDF before relying on any wording or figure.
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GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
REVENUE DIVISION
CENTRAL BOARD OF REVENUE
****
Islamabad, the 30th September, 1999.
NOTIFICATION
(INCOME TAX)
S.R.O. 1100(I)/99.- In exercise of the powers conferred by sub-section
(1) of section 165 of the Income Tax Ordinance, 1979 (XXXI of 1979), the Federal
government is pleased to direct that the following further amendment shall be made in the
Income Tax Rules, 1982, the same having been previously published as required by sub-
section (4) of the said section, namely:-
In the aforesaid Rules, after rule 203A the following new rule shall be
inserted, namely:-
203AA. Definition of expression "reserves".- For the purposes of
sub-section (9A) of section 12, the expression "reserves" shall include
amounts set aside out of revenue or other surpluses excluding capital
reserves, share premium reserve and reserves required to be created under
any law, rules or regulations.
[C.No.F.12(9A)ITP/99]
(ASAD ARIF)
MEMBER (INCOME TAX)/ADDITIONAL SECRETARTY
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