I.T.AS. NOS. 105/KB AND 400/KB OF 1993-94 versus I.T.AS. NOS. 105/KB AND 400/KB OF 1993-94
Third Schedule of Income Tax Ordinance 1979, R8 (8) (a) CBR Circular No. 26 of 1988, dated 19 12 1988 Depreciation allowance on lease of vehicles if leased vehicle is leased or its nominee The person should be transferred at the end of their term. During the lease period, in such cases as the vehicle is not operated to collect the rent, there will be a restriction in accordance with R8 (8) (a) of the Third Schedule to Income Tax Ordinance, 1979.
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