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In addition to the Section 177 audit wording, the interpretation of the literal construction was that the interpretation which presented any part of the additional section was not correct which would normally have rejected any part of the language of the law without construction. Will ) And (subsection 4 of section 177 of the Income Tax Ordinance 2001), subsection and non-exempt subsection (4) of section 177 of the Income Tax Ordinance, 2001, expressly give the Commissioner the authority to provide income tax on the basis of the criteria mentioned therein. Issue notices. The question in sub-clauses (a), (b), (c) and (d) of section 177 of the Income Tax Ordinance, 2001, is whether before selecting a case for audit under section 177 ( 4) Was it necessary to issue a notice?

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