Section 17 (8), (9) and (4) (b) (iii) Income Tax Ordinance (XLIX of 2001), Section 155 Advance Income Tax from the amount of rent (a limited company of tenant companies) In order to prevent the tenant's defenses from being reduced by the tenant, the rent controller decided on the basis that the tenant had failed to collect the full amount of rent, in the present case, the tenant's tenant. Was ordered on the ground, under the order to eliminate the legitimate emissions of. The landlord was not charged with committing any default in personal use and rent payment. Deposit receipts reflect the amount deposited in compliance with the rent controller's order from which to deduct the advance income tax. Was within a fixed time. The government account also did not allege the amount deducted from the rental income tax was that the tenant was a limited company, a separate legal entity and as a result, the tenant had a responsibility to rent. To deduct it in advance. Section 155 of the Income Tax Ordinance, 2001, imposes a 5% tax which was attracted towards payment by the holding company; payment of monthly rent was the responsibility of the limited company, after deduction of such deposit. Had established only a technical default in his business under which he did not demand protection of the principles of elimination of emissions under section 17 (4) (b) (iii) of the Cantonment Rent Relations Act, 1963. What was Where only books were sold, the Supreme Court observed that the rent controller's order must be specific and the amount of rent increase.