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Second Schedule, Part I, CL (176) and Section 80C, 143B, 50 (4), 62 exemptions from sale and lease by the officer assessing the import of power generation machinery. Under 50 (4) the supply is declared as compensation. The Income Tax Ordinance, 1979 and the Assessment were asked to file a statement under Section 143B of the Income Tax Ordinance. What was It was illegal on the face of the Assigning Officer that returns filed under common law should be reviewed under section 62 or 63 of the Income Tax Ordinance 1979, as the case may be, and under Section 80C of the Income Tax Ordinance. No, the 1979 tax has to be deducted, if any, against the normal tax.

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