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CHAPTER-I
1. Short title and commencement. - (1) These rules may be called the Income Tax Rules, 2002.
(2) They extend to the whole of Pakistan.
(3) They shall come into force on the first day of July, 2002; except rules 3 to 9 which shall be applicable in respect of income earned on or after first day of July, 2002, and other rules covered by the rule on “Saving”.
2. Definitions. - (1) In these rules, unless there is anything repugnant in the subject or context, -
(a) "Central Board of Revenue" means the Central Board of Revenue, established under the Central Board of Revenue Act, 1924 (IV of 1924);
Note: Notification No. SRO.1102(I)/91 (Oct 5, 1991) – the reference “Board” wherever appearing in the Rules includes a reference to “Regional Commissioners of Tax” and “Commissioner of Tax”, as the case may be.
(b) “electronic transmission" means a facsimile or electronic-mail transmission;
(c) “Ordinance” means Income Tax Ordinance, 2001 (XLIX of 2001), where however, context so provides, Income Tax Ordinance, 1979 (XXXI of 1979) till its relevance in a particular context;
(d) “section” means section of the Ordinance;and
(e) "schedule” means a schedule to these rules.
(2) All other expressions used but not defined in these rules shall have the meaning assigned to them under the Income Tax Ordinance, 2001.
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