Regarding Amendment in clause (a) of Sub-rule(2) of rule 40D of the Income Tax Rules, 2002
SRO 842(I)/2023Rules and amendments to rules
SRO 842(I)/2023 is an Income Tax SRO dated 5 July 2023, listed by FBR as "Regarding Amendment in clause (a) of Sub-rule(2) of rule 40D of the Income Tax Rules, 2002".
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Government of Pakistan
Revenue Division
Federal Board of Revenue
*****
Notification
(Income Tax)
Islamabad, the 5th July, 2023.
S.R.O. I I :- G)t2023.- The following draft of funher amendment in the
Income Tax Rules,2002, which the Federal Board of Revenue proposes to make in
exercise of the powers conferred by sub-section (1) of section23T of the Income Tax
Ordinance,200l (XLX of 2001), is hereby published for information of all persons
likely to be affected thereby and, as required by sub-section (3) of the said section
237, notice is hereby given that objections or suggestions thereon, if any, may for
consideration of the Federal Board of Revenue be sent within seven days of
publication of the draft in the official Gazette. Any objections or suggestions which
may be received in respect of the said draft, before the expiry of the aforesaid period,
shall be considered by the Federal Board of Revenue, namely: -
Draft Amendment
In the aforesaid Rules, in Chapter IX, in Part IA, in Division III, in rule 40D,
in sub-rule (2), in clause (a), for the expression "under section l00C of the
Ordinance", the expression "under the Ordinance" shall be substituted.
[F.No. 1(54)R&5/20201
0Ak-q
(Usman Asghah)
Secretary (Rules & SROs)
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