payment received by a resident person for supply of such goods as were imported by the same person
SRO 97(I)/2002Other
SRO 97(I)/2002 is an Income Tax SRO dated 12 February 2002, listed by FBR as "payment received by a resident person for supply of such goods as were imported by the same person".
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GOVERNMENT OF PAKISTAN
REVENUE DIVISION
CENTRAL BOARD OF REVENUE
*********
Islamabad, the 12th February, 2002
N O T I F I C A T I O N
(INCOME TAX)
S.R.O. 97(I)/2002.-
In exercise of the powers conferred by sub-section (2) of section 14 of the Income Tax Ordinance, 1979 (XXXI of 1979), the Federal Government is pleased to direct that the following further amendments shall be made in the Second Schedule to the said Ordinance, namely :-
In the aforesaid schedule, in Part I, for clause (9B), the following shall be substituted namely,-
"(9B) The provisions of sub-section (4) of section 50 shall not apply in respect of payment received by a resident person for supply of such goods as were imported by the same person and on which tax has been paid under sub-section (5) of section 50."
[WHT/2001]
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