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CHAPTER VI
Substituted for full stop by Finance Ordinance, 1981.
RETURN
Substituted for full stop by Finance Ordinance, 1982.
RETURN
Substituted for "Income Tax Officer" by Finance Act, 1993.
Sub-section (2A) inserted by Finance Ordinance, 1984.
Words inserted by Finance Act, 1989.
FROM [, or any financial institutions]
Commas, words etc. inserted by Finance Act, 1991.
Substituted for "company referred to in sub-clauses (a) and (b) of clause (16) of section 2, or any finance society" by Finance Act, 1995.
Words inserted by Finance Act, 1989.
Commas and words ",being resident," omitted by Finance Act, 1992 w.e.f. July 1, 1992.
Proviso omitted by Finance Act, 1994.
FROM [Provided further that. . . . . . . . . . . . . . . . . . . of July, 1989.]
Proviso added by Finance Act, 1985.
Substituted for "after the thirtieth day of June, 1985" by Finance Act, 1989.
Sub-section (2B) inserted by Finance Act, 1994.
Words inserted by Finance Act, 1996 w.e.f. July 1, 1996.
Word "and" omitted by Finance Act, 1995. Earlier it was omitted by Income Tax (Amendment) Ordinance, 1994 dated July 13, 1994, Income Tax (Fifth Amendment) Ordinance, 1994 dated November 13, 1994 and Income Tax (Third Amendment) Ordinance, 1995.
FROM [and the payments in . . . . . . . . . . . . . . . . . nature of instrument.]
Words etc. inserted by Finance Act, 1995. Earlier these were inserted by Income Tax (Amendment) Ordinance, 1994 dated July 13, 1994, Income Tax (Fifth Amendment) Ordinance, 1994 dated November 13, 1994 and Income Tax (Third Amendment) Ordinance, 1995.
FROM [Or sub-section (2A) or sub-section (3A) or sub-section (4) or sub-section (4A) or sub-section (6A) or sub-section (7A) or sub-section (7C) or sub-section (7D)]
FROM [Or sub-section (2A) or sub-section (3A) or sub-section (4) or sub-section (4A) or sub-section (6A) or sub-section (7A) or sub-section (7C) or sub-section (7D)]
FROM [Or sub-section (2A) or sub-section (3A) or sub-section (4) or sub-section (4A) or sub-section (6A) or sub-section (7A) or sub-section (7C) or sub-section (7D)]
Substituted for "Income Tax Officer" by Finance Act, 1993.
Words etc. "and sub-section (2)" omitted by Finance Ordinance, 1982.
Substituted for full stop by Finance Act, 1987.
FROM [Provided that nothing contained. . . . . . .. . . . . . of a non-resident company.]
Proviso substituted by Finance Act, 1995. Earlier it was inserted by Finance Act, 1987.
FROM [Provided that, Where on an application . . . . . . . . . . . . . . at such lower rate.]
Sub-section (3A) inserted by Finance Act, 1987.
Substituted for "full stop" by Finance Act, 1993.
FROM [Provided that, where on an application . . . . . . . . . . . . such lower rate.]
Proviso inserted by Finance Act, 1993.
Commas and words inserted by Finance Ordinance, 1980 w.e.f. July 1, 1980.
Substituted for "any public company or a foreign association declared as a company under clause (16) of section 2" by Finance Ordinance, 1980 w.e.f. July 1, 1980.
Inserted by Finance Act, 1991.
The commas and words ",where the total value, in any financial year, of goods supplied or contracts executed exceeds fifty thousand rupees, or of services rendered exceeds ten thousand rupees," omitted by Finance Act, 1991. Earlier words "contracts executed" and "of services" were substituted for "contract executed" and "of service" respectively by Finance Ordinance, 1984 and the commas, words etc. ", in any financial year, of goods supplied or contract executed exceeds fifty thousand rupees, or of service rendered exceeds ten thousand rupees" were substituted for "of such goods supplied, contract executed or service rendered in any financial year exceeds fifty thousand rupees" by Finance Ordinance, 1981 w.e.f. July 1, 1981.
Substituted for "semi-colon" by Finance Act, 1992 w.e.f. July 1, 1992.
Word "and" omitted by Finance Ordinance, 1980 w.e.f. July 1, 1980.
Proviso inserted by Finance Act 1992, w.e.f. July 1, 1992.
Substituted for colon by Finance Ordinance, 1980 w.e.f. July 1, 1980.
Clause (c) omitted by Finance Act, 1994. Earlier it was inserted by Finance Ordinance, 1980 w.e.f. July 1, 1980.
Explanation to sub-section (4) omitted by finance ordinance, 1981 w.e.f. July 1, 1981.
Sub-section (4A) inserted by Finance Act, 1989.
Words and comma inserted by Finance Act, 1991.
Commas and words ", where such payment, in any financial year, exceeds fifty thousand rupees," omitted by Finance Act, 1991.
Substituted for "full stop" by Finance Act, 1991
Proviso omitted by Finance Act, 1994. Earlier it was inserted by Finance Act, 1991.
Substituted for "leviable" by Finance Act, 1995.
Substituted for colon by Finance Act, 1996.
FROM [Provided that in the . . . . . . . . . . . . . . . and be treated accordingly.]
Provisos inserted by Finance Act, 1996.
Words "under this sub-section" omitted by Finance Act, 1997.
Substituted for "by fifty" vide Finance Act, 1997.
FROM [Provided that- . . . . . . . . . . (ii) nothing . . . . . . . as payers.]
Proviso substituted by Finance Act, 1995. Earlier it was substituted by Finance Act, 1994 and amended by Finance Ordinance, 1980.
FROM [Provided further that . . . . . . . . . . . . . . . . . . . . . JP-1 and MTBE."]
2nd proviso substituted by Finance Act, 1997.
3rd proviso omitted by Finance Act, 1994.
Sub-section (5A) inserted by Finance Act, 1992 w.e.f. July 1, 1992.
Proviso omitted by Finance Act, 1994.
Sub-section (5B) inserted by Finance Act, 1995. Before omission by Finance Act, 1994, a different sub-section (5B) was inserted by Finance Act, 1993 w.e.f. July 1, 1993.
Words "plying for hire" omitted by Finance Act, 1992 w.e.f. July l, 1992.
Substituted for "twenty" by Finance Act, 1989.
Substituted for "with effect from such date as may be specified in this behalf by the Federal Government by notification in the official Gazette" by Finance Ordinance, 1980 w.e.f. July 1, 1980.
Sub-section (6A) substituted by Finance Act, 1991. Earlier it was inserted by Finance Act, 1989.
Proviso omitted by Finance Act, 1994.
Sub-section (7A) inserted by Finance Ordinance, 1981 w.e.f. July l, 1981.
Commas and Words" other than a plot of land," were inserted by Finance Act, 1985 later on words "other than a plot of land" were omitted by Finance Act, 1992 w.e.f. July l, 1992.
Explanation inserted by Finance Ordinance, 1984 w.e.f. July 1, 1984.
Sub-section (7B) inserted by Finance Act, 1989.
Substituted for "and fixtures" by Finance Act, 1994.
Substituted for "full stop" by Finance Act, 1991.
Proviso omitted by Finance Act, 1994. Earlier it was inserted by Finance Act, 1991.
Sub-section (7BB) inserted by Finance Act, 1993 w.e.f. July 1, 1993.
Clause (i) omitted by Finance Act, 1994
Sub-section (7C) inserted by Finance Act, 1990.
Sub-section (7D) inserted by Finance Act, 1991.
Substituted for full stop vide Finance Act, 1997.
FROM [Provided that where. . . . . . . . . . . . . the case may be.]
Proviso inserted by Finance Act, 1997.
Sub-section (7E) inserted by Finance Act, 1992 w.e.f. July 1, 1992.
New sub-section (7F) inserted by Finance Act, 1996, w.e.f. July 1, 1996.
Sub-section (10) inserted by Finance Act, 1995.
FROM [53. Advance payment of tax,- (1). . . . . . . . . . . . . . . . . . the fifteenth day of June]
Section 53 substituted vide Finance Act, 1997.
Substituted for full stop by Finance Ordinance, 1980.
FROM [Provided that where . . . . . . . . . . . . . . . . . . . . . . . . . . payable under this section.]
Proviso inserted by Finance Ordinance, 1980.
Substituted for "Income Tax Officer" by Finance Act, 1993.
Explanation added by Finance Act, 1993 and shall always be deemed to have been so added.
Word "Fifteenth day of June" Subs by Finance Act, 1998 dated 1st July 1998.
Sub-Sections (3),(4) and (5) Inserted by Finance Act, 1997 dated 1st July 1997.
Word inserted by Finance Act. 1998 dated 1st July 1998.
Proviso shall be substituted and explanation inserted by Finance Act, 1998. Dated 1st July 1998.
These words inserted by Finance Act 1998, dated 1st July, 1998.
These words " of twenty-five thousand rupees or more or value thereof " are deleted by Finance Act 1998. Dated 1st July, 1998.
These words are inserted by Finance Act 1998. Dated 1st July 1998.
These words " or sub-section (2) of section 50" Substituted by Finance Act. 1998, dated 1st July 1998.
These words inserted by Finance Act 1998 Dated 1st July 1998.
Clause (i) shall be omitted by Finance Act. 1998. Dated 1st July, 1998.
The words "30th December" & "30th of March" substituted by Finance Act 1998, dated 1st July 1998.
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