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COMMISSIONER OF INCOME TAX/WEALTH TAX, COMPANIES ZONE, ISLAMABAD versus SHAKEEL EXPRESS (PVT.) LTD., ISLAMABAD

Sections 108 and 139 [as amended by the Finance Act (I of 1995)] Income Tax Rules, 1982, R 53 [as amended by section RO 1050 (I) / 98, 13 10, 1998] in the monthly deduction of income The filing of the statement shall be payable under section 139 of the Income Tax Ordinance, 1979, before the amendment of the Income Tax Ordinance 1979, before the first day of this year on or before the year of fiscal year 1995, before 1979. Statements were provided for submission. Such statements were required to be filed immediately after the deduction of the tax from the Income Tax Rules, 1982, thus, the words used in R53 of the Income Tax Rules 1988 Substituted with the preceding words from the day of each month, on 1st 7, 1995, under section 139 the keywords contained in section RO 105 (I) / 98 under R53, dated 13 10 1998 mean It will not be necessary to make such a statement to the payee before such an amendment is made. Assissee's duty to present such countries before the 15th of each month advocates from Wazirabad lawyer