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COMMISSIONER OF INCOME-TAX versus GHAZI BAROTHA CONSTRUCTION

Sections 55, 80 C, 143 B and the Second Schedule, Part IV, Cls 9 A [as amended by the Finance Act (IX Amendment of 1996)] Non-Residential Companies elect the amendments made under Financial Affairs, 1996 Which was introduced in 9A through the Finance Act, 1996. In Part IV of the Second Schedule to the Income Tax Ordinance 1979, non-residents are not excluded from the final tax regime unless they choose it in writing through a declaration, stating such a statement It must be final and irrevocable and must be filed along with the total return of income. Limitation of the exercise of powers under the provisions of Section 9A, Part IV of the Second Schedule of the Ordinance, under Article 143B of the Ordinance, only filing a return or issuing a statement under a non-resident written declaration. Will not , 1979 Option by non-residents under CL9A, whether elected or elected by the tax regime, will be used at the time of filing of returns. top civil advocates from Mehrab Pur lawyer