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MUHAMMAD TAHIR versus COMMISSIONER INLAND REVENUE (LEGAL) REGIONAL TAX OFFICE, ABBOTTABAD


Sections 1 (2) and 77 of the Constitution of Pakistan, Arts 1 (1), 246 and 247 Northern Areas (Gilgit-Baltistan), Income Tax Ordinance 2001, shall not apply to the Northern Territory. Non-part of Pakistan's territories in the Northern Territories will not be subject to the provisions of the Income Tax Ordinance 2001, irrespective of its place of residence or payment, income received from non-taxable area is taxable or non-taxable. The applicant will be exempted from the area by the application of the Income Tax Ordinance 2001, but he will be obliged to pay tax on income received from the taxable area.

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