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1Words inserted by notification No. SRO 768(I)/81, dated July 7, 1981.
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2Substituted for full stop by Finance Act, 1996.
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2-1proviso has been inserted by Finance Act, 1996.
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3Heading and clause (3) inserted by Notification No. SRO 768(I)/81, dated July 7, 1981.
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4Clause (4) inserted by Notification No. SRO 662(I)/91, dated July 16, 1991.
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5Clause (5) inserted by Notification No. SRO 1135(I)/91, dated November 7, 1991.
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6Clause (6) inserted by Notification No. 187(I)/92 dated March 14, 1992.
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7Clause (6A) inserted by Notification No. SRO 412(I)/95 dated May 23, 1993.
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8Clause (7) omitted by Finance Act, 1996, earlier it was inserted by Notification No. SRO 757(I)/92 dated August 13, 1992, w.e.f. August 13, 1992.
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Clause (7A) omitted by Finance Act 1998. Dated 1^st July 1998.
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Clause (8) Omitted by Finance Act 1998, dated 1^st July 1998.
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11Heading and clause (9) inserted by Finance Act, 1993.
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12Heading and clause (10) inserted by Notification No. SRO 175(I)/95 dated March 1, 1995.
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13Words etc. inserted by Finance Act, 1995.
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14Substituted for "commercial power generation by the project" by Notification No. SRO 333/95 dated April 18, 1995.
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15Clause (11) inserted by Notification No. SRO 1151(I)/95 dated November 5, 1995.
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16Clause (12) inserted by Finance Act, 1996.
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Clause (3) omitted by Finance Act 1998.
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2Clause (4) omitted by Finance Act, 1997.
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3Clause (5) omitted by Finance Act, 1997.
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4Clause (6) omitted by Finance Act, 1997.
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5Clause (7) omitted by Finance Act, 1997.
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6Clause (8) omitted by Finance Act, 1997
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7Clause (9) omitted by Finance Act, 1997.
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Clause (10) omitted by Finance Act 1998.
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9Clause (11) inserted by Notification No. SRO 1092(I)/91 dated October 24, 1991.
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10Clause (12) omitted by Finance Act, 1997.
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11Clause (13) omitted by Finance Act, 1997.
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12Clause (14) omitted by Finance Supplementary (Amendment) Act, 1997.
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13Clause (15) omitted by Finance Supplementary (Amendment) Act, 1997.
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1Clause (2) substituted by Finance Act, 1997. Earlier it was inserted by Notification No. SRO 1399(I)/96, dated December 24, 1996, before re-insertion it was omitted by Finance Act, 1991.
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2Heading and clause (3) inserted by Notification No. SRO 940(I)/81, dated 25-8-198l.
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3Substituted for "owned or" by Finance Act, 1995.
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4Heading and clause (4) inserted by Notification No. SRO 607(I)/82, dated 27-6-1982.
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5Clauses (5) and (6) inserted by Notification No. SRO 654(I)/85, dated Juiy l, 1985.
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6Clause (6A) inserted by Notification No. SRO 219(])/91, dated March 16, 1991.
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7Clause (6B) inserted by Notification No. SRO 311(I)/91 dated April 2, 1991.
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8Clause (7) inserted by Notification No. SRO 838(I)/87, dated October 26, 1987.
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9Words etc. "sub-section (18) of section 12," omitted by Finance Act, 1990.
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10Clause (7A) inserted by Notification No. SRO 877(I)/95 dated August 28, 1995.
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11Clause (8) inserted by Notification No. SRO 1399(I)/96, dated December 24, 1996, it was omitted by Finance Act, 1995. Earlier it was inserted by Notification No. SRO 1283 (I)/90, dated December 13, 1990.
RETURN

12Clause (8A) omitted by Finance Act, 1995. It was earlier inserted by Notification No. SRO 337(I)/93 dated April 25, 1993.
RETURN

13Clause (9) inserted by Notification No. SRO 829(I)/91 dated August 24, 1981.
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14Words substituted for "who opts out off by Finance Act, 1996.
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15Clause (9A) inserted by Finance Act, 1994.
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16Words etc. "(other than the persons engaged in the execution of a contract or sub-contract for designing, supply of plant and equipment and construction of power [and transmission line projects" omitted vide Finance Act, 1996. Earlier the words "projects) and transmission line" were inserted by Finance Act, 1995.
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17Substituted for "who opts out of" by Finance Act, 1996.
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18New clause (9B) inserted Vide Finance Act, 1996.
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19Substituted for "Four" by Income Tax (Second Amendment) Ordinance, 1997 dated 14th February 1997 w.e.f. the day the Tax Adjustment Ordinance, 1996 shall stand repealed. Earlier this amendment was made by Tax Adjustments Ordinance, 1996, dated October 22, 1996 with immediate effect.
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20Clause (10) omitted by Finance Act, 1995. Earlier it was inserted by Notification No. SRO 860(I)/91 dated August 31, 1991.
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21Clause (10A) inserted by Notification No. SRO 938(I)/94 dated September 22, 1994. This Notification though expressed as superseded by Notification No. SRO 13(I)/95 dated January 4, 1995 but the intention appears to only partially supersede the SRO 938(I)/94.
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21_1Clause (10B) inserted by SRO No. 703(I)/97 dated 13.9.97.
RETURN

22Clause (11) omitted by Finance Act, 1995. Earlier it was inserted by Notification No. SRO 340(I)/92 dated February 5, 1992.
RETURN

23Clause (12) inserted by Notification No. SRO 917(I)/92 dated September 21, 1992.
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25Words etc. "with the permission of the Federal Government or Provincial Government" omitted by Finance Act, 1994.
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26Clause (iii) inserted by Finance Act, 1994.
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27Clause (13) omitted by Finance Act, 1995. Earlier it was, numbered as "(12)" in the gazette, inserted by Notification No. SRO 11(I)/93 dated January 4, 1993.
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28Clause (14) inserted by Notification No. SRO 622(I)/94 dated June 23, 1994.
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29Clausc (15) numbered as "(14)" in the gazette, and inserted by Notification No. SRO 938(I)/94 dated September 22, 1994. This Notification though expressed as superseded by Notification No. SRO 13(I)/95 dated January 4, 1995 but the intention appears to only partially supersede the SRO 938(I)/94.
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30Clause (16) numbered as "(15)" in the gazette, and inserted by Notification No. SRO 1122(I)/94 dated November 20, 1994.
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31Clause (16) inserted by Notification No SRO 88(I)/95 dated January 31, 1995.
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32Clauses (17) & (18) inserted by Notification No. SRO 122(I)/95 dated February 19, 1995.
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33Clause (19) inserted by Notification No. SRO 227(I)/95 dated March 21, 1995.
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34Clause (20) inserted by Notification No. SRO 411(I)/95 dated May 23, 1995.
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35Words etc. inserted by Finance Act, 1995.
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36Clause (21) inserted by Notification No. SRO 433(I)/95 dated May 29, 1995 w.e.f. July 1, 1995 for the purpose of assessment of income.
RETURN

37Colon substituted for full stop and thereafter a further proviso inserted by Notification No. SRO 1173(I)/96, dated October 8, 1996.
RETURN

38Clause (22) inserted by Notification No. SRO 1158(I)/95 dated December 10, 1995.
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39Clauses (23), (24), (25) and (26) inserted by Finance Act, 1996.
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40Clause (27) inserted by Notification No. SRO 596(I)/96, dated July 9, 1996.
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41Clause (28) inserted by Notification No. SRO 653(I)/96, dated July 31, 1996.
RETURN

42Clause (29) inserted by Notification No. SRO 1207(I)/96, dated October 16, 1996.
RETURN

43Clause (30) inserted by Finance Act, 1997.
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44Clause (31) inserted by Finance Act, 1997.
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Clause (13) inserted by SRO. 1313(I)/97 dated 20^th Dec 1997.
RETURN

Para (6C) inserted by SRO 111(I) /98- 19^th Feb, 1998.
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Para (10C) inserted by SRO 111(I)/98 dated 19^th Feb. 1998.
RETURN

Clause (14) inserted by Finance Act 1998.
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Clause (14) inserted by Finance Act 1998.
RETURN

Clause (6E), (6F) and (6G) inserted by Finance Act 1998.
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Proviso inserted by Finance Act 1998.
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Proviso inserted by Finance Act 1998.
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Proviso inserted by Finance Act 1998.
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Proviso inserted by Finance Act 1998.
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These words "1996-97" substituted by 1998.
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Clause (31A) added by SRO. No. 529(I)/98 dated 9^th Jan. 1998.
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Clause (32) inserted by SRO. 169(I)/98 dated 16^th March 1998.
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Clause (32) Inserted by Finance Act, 1998. Dated
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Clause (6D) shall be inserted by SRO. 516 (I)/98 dated 5th June, 1998.
Clause (6D) Substituted by SRO. 871(I)/98 dated 5th August 1998.
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Clauses (6H) inserted by SRO 829(I)/98 dated 22-07-1998.
RETURN

Clauses (6HA) inserted by SRO 871(I)/98 dated 05-08-1998.
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In Part-IV these new clauses (34), (35) & (36) shall be inserted by SRO. 848 (I)/98 dated 25th July 1998.
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Clauses (34) & (35) inserted by SRO. 854(I)/98 dated 28th July 1998.

Clauses (34) & (35) shall be substituted respectively by (37) & (38) through SRO. 883(I)/98 dated 6th August 1998.
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Clauses (39) & (40) inserted by SRO. 871(I)/98 dated 5th August 1998.
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Clause (41) inserted by SRO 907(I)/98 dated 17th August, 1998.
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Clause (42) & (43) shall be inserted by SRO. 937(I)/98 dated 29th August, 1998.
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Clause (44) inserted by SRO. 941(I)/98 dated 1st September 1998.
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Clause shall be inserted by SRO 981(I)/98 dated 14th -9-1998.
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Clauses (46) shall be inserted by S.R.O 1265(I)/98 dated 2nd November 1998.
RETURN

Clauses (47) shall be inserted by S.R.O 1266(I)/98 dated 2nd November 1998.
RETURN

Clauses (48) shall be inserted by S.R.O 1267(I)/98 dated 2nd November 1998.
RETURN

Clauses (49) shall be inserted by S.R.O 1268(I)/98 dated 2nd November 1998.
RETURN

Clauses (45) shall be inserted by S.R.O 1264(I)/98 dated 2nd November 1998.
RETURN

Clauses (50) shall be inserted by S.R.O 1308(I)/98 dated 25th November 1998.
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