The provision of Section D80 DD or Section D80 DD, Income Tax Ordinance 1979, was applicable only when the general law of section D, D80 DD and certain persons (income) provided the minimum tax surcharge on certain persons income. Was charged with this responsibility under the government of Under section 50 (5) of the Income Tax Ordinance, 1979, the deduction is not less than the tax, in some cases it may be higher than the tax levied under the general tax system including surcharge and is against the scheme of the Income Tax Ordinance 1979. Under the general law government, the excise taxpayer is charged with a taxpayer far more than the counted tax, because the tax paid under section 80D / 80DD is the final tax liability, including income tax and surcharge. I will be charged extra. The surcharge will only be higher than the tax and super tax payable for this year under the general tax system, if any
Related judgments — Income Tax Appellate Tribunal Pakistan, 2010
