I.T.A. NO.5740/LB OF 2004, DECIDED ON 6TH JANUARY, 2005. versus I.T.A. NO.5740/LB OF 2004, DECIDED ON 6TH JANUARY, 2005.
Section 59 (1) Self Assessment Senior Citizens Tax Waiver Case was excluded from the Self Assessment Scheme because after the claim of the Senior Citizens Tax Exemption, the Assessment increased 20% more than the final payment / payable tax and Was a matter of Under section 62 of the Income Tax Ordinance, 1979, this assessment officer confronted him that he had paid tax after claiming a senior citizen tax exemption, which was against the spirit of the self-assessment scheme which was examined. Taxes have to be paid according to the check. After all the waiver must be 20% higher than the last paid / tax payable The words were not defined for eligibility under the Self Assessment Scheme - this means that the last payable / payable tax is 20% ????? Excess may be increased after the exception of the exemption allowed under the law, the issue of assimilation was eligible for a self-assessment scheme of both the authorities was processed by the appellate tribunal and the assessing officer accepted the case under the self-assessment scheme. Directed to \ r \ n
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