Sections 34 (5), 122 and 131 of the interest payable to various financial institutions against commercial loans, failure to pay after a three-year legal period, the obligation to collect taxes was the responsibility of different financial institutions against commercial loans. Interest payable on unpaid interest. After the expiry of the three-year legal period, the taxpayer was responsible for collecting tax under the head income from Business Containment, on the other hand, the debt against which the interest was calculated as compensation, That is why she will receive the money. Paid under the wording of section 34 (5) of the Income Tax Ordinance 2001 and cannot be declared payable, the payment of justified interest, unpaid, will become part of a larger liability which is unpaid financial liability. The restoration was based on interior. This obligation, whether in the form of principal or markup / interest, cannot be repaid in a timely manner or at a fixed time, for the purposes of section 34 (5) of the Income Tax Ordinance 2001, to decide the default by the taxpayer. There was sufficient evidence, so that interest payments were allowed to be deducted, the tax payment was not ordered. Under section 34 (5) of the Income Tax Ordinance 2001, the officer is reinstated to the maximum extent
