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Section 12 (9A), 66A and Second Schedule, CL (118C) Economic Reforms Act (XII of 1992), Section 6 CBR Circular No. F12 (9A) ITP / 99 Dated 16 6 2001 The Commissioner inspected in Pakistan was considered to receive or be compensated by the Additional Commissioner inspecting the assessment made under section 62 of the Income Tax Ordinance, 1979, considering the provisions of Section 12 (a) of the Income Tax Ordinance, 1979. He directed the officer to be interested in the income tax after tax profits. Assisi's assertion that income was exempt from tax under Total Clause (118C) of the Second Schedule to the Income Tax Ordinance 1979, they were income taxed under Section 6 of the Economic Reform Act There were exemptions from other tax provisions. He was not liable to take action under section 12 (9A) of the Income Tax Ordinance, 1979 for non-distribution of 1992 and compulsory profits. Section 118C of the Second Schedule to the Reforms Act, 1992 Income Tax Ordinance, 1979 was not correct provided that only section 12 (9A) of the Income Tax Ordinance was exempt from tax, 1979 was a completely different tax, income. This section of the law was inserted to protect the interests of the shareholders, as part of the question of tax exemption imposed under Section 12 (9A) of the Tax Ordinance, 1979. It was believed that the distribution of the profits according to the law provided that it failed to do so, proceedings were justified under section 12 (9A) of the Income Tax Ordinance 1979 and the appeal was only for the year Was made, only under Section 12 would the victim be taxed. (9A) Income Tax Ordinance, 1979 \ r \ n top advocates from Sheikhupura lawyer