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020212
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS, STATISTICS AND REVENUE, REVENUE DIVISION
CENTRAL BOARD OF REVENUE
Islamabad, the 12th February, 2002
NOTIFICATION
(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
amendment shall be made in the Second Schedule to the said Ordinance, namely:-
In the aforesaid Schedule, in Part IV, for clause (98), the following shall be
substituted, namely:-
"(9B) The provisions of sub-section (4) of section 50 shall not apply in respect of
payments 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 95) of section 50."
[C.No.1(10)WHT/2001]
Sd/-
(VAKIL AHMAD KHAN)
Member (Direct Tax)/Additional Secretary
