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LOTTE PAKISTAN PTA LTD. versus FEDERATION OF PAKISTAN THROUGH SECRETARY MINISTRY OF FINANCE, ISLAMABAD


Section 2 (68), AA [as amended by the Income Tax Ordinance (IV of IV)] and Constitution 74 Constitution of Pakistan, Article 199 Constitutional application accepted by each taxpayer under the Income Tax Ordinance Charges for Income Tax Increase @ 15 instead of Income Tax 2001 Applicant's request that closing of his accounts on 31 12 2010 for the purposes of filing returns shall indicate the tax year 2011 as such The provisions of Section 4A of the Income Tax Ordinance 2001 will not apply to the validity imposed surcharge for 3 1/2 months from 15 15 2011 to 30 6 2011, not applicable to the tax year 2010. That was before and the terms of Section 4A of the Income Tax Ordinance 2001 are silent and will apply to taxpayers whose tax year began on July 1 and ends on June 30, or those whose tax year Beginning with the ordinary tax year, the ordinary tax period will be twelve months ending June 30, in which the applicant was allowed to file a return on January 1 of each year only for residence and not for that purpose. In such calculations, an income surcharge was levied for flood victims to be paid on income tax and each taxpayer was charged a normal tax year or less. Specialist tax will be applied using the Years circumstances r \ n

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