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Income Tax Ordinance 1979 Sections 62, 143B and 50 (4), Straightforward Self Assessment Scheme (1997 98) CBR Letter C No 7 (71 Section Asst / 97, Dated 6 10 1997 General Income Exemption) In order to qualify for income tax, the total exemption claim was deducted under section 50 (4) of the tax and paid under section 454 of the Income Tax Ordinance 1979, 25% higher than the previous year. The officer dismissed the returns from the scope of self-assessment and immunity on the basis of the explanation of the Central Board of Revenue.The Letter C No.7 (7) Section ASTT / 97, dated 6.10 1997, claimed. That the Comparison Clause has been excluded from the Self-Assessment Scheme of 1997 98 and the Self Assessment Scheme had no provision for excluding the potential income for this rule. The purpose of the comparison and then the Central Board of Revenue. Interpretation and explanation made by can be an administrative assessment and not a law within the meaning of self-assessment scheme - Directive of Income Tax Appellate Tribunal, publication or interpretation issued by the Central Board of Revenue, clearly in the Self Assessment Scheme. Was counter-intuitive and had no legal effect which would have violated the spirit of the Central Board of Revenue's scheme. Can be interpreted as giving the taxpayers a fair right, the Income Tax Appellate Tribunal directed to accept the case of the SC under the self-assessment scheme, under the circumstances. pakistani advocates Gilgit lawyer