Sections 22, 86, 50 (()) and Second Schedule, CL (A7AA) liability of persons who fail to pay tax or pay the non-resident due to debt used for industrial investment. The small interest paid was claimed for tax exemption. Tax exemption In case of tax exemption, the Assisi company would not have to file an application for the issuance of an exemption certificate, which was not filed at the relevant time. Under section 50 (3) of the Income Tax Ordinance, 1979, the Assessee's default under section 52 of the Income Tax Ordinance, 1979, was that the non-resident company payable to a non-resident company was subject to the second of the Income Tax Ordinance. According to the schedule (77A), the loan used for Pakistan's foreign industrial investment was exempted from income tax. There was no provision or provision for filing the 979 application. In the Second Schedule (77A) of the Income Tax Ordinance, 1979, it was not specifically provided that the Assissee would apply to the Deputy Commissioner for income tax interest, exempt from tax on foreign exchange debt and There was no need. Withholding any amount of income tax on interest income
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