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Sections 122 (5A), 122 (9) and 115 (4) Second Schedule, Part IV, CL (41A) Amendment of the Assessment Tax Officer observed that the Assessment had violated Section 11/5 of the Income Tax Ordinance 2001 ( 4) Filed under statement. Assessment was required to file a statement under section 115 (4) of the Income Tax Ordinance 2001, because of the CL (41A) of Part IV of the previous year and the Second Schedule of Income Ordinance 2001. To amend an assessment already completed under section 122 (5A) under section 122 (9) of the Income Tax Ordinance 2001 under section 114 of the Income Tax Ordinance 2001 of the Tax Year 2005 A showcase notice was issued for. The Income Tax Ordinance 2001, the taxation officer, had misidentified the returns filed under Section 114 of the Income Tax Ordinance 2001 and the assessment made on the basis of this return as far as it was of interest. This was assessed under the Tax Deduction Rule when the final exclusion of this tax deduction was made under section 122 (5A) of the Income Tax Export and Suppl Income Tax Ordinance, 2001. ), Part IV of the Second Schedule to the Income Tax Ordinance, 2001, to be assessed under the Diagnostic Tax Regime. The illegal return of the department was not sustained in the eyes of the law, the submission of a written declaration was a legal requirement and there was no nature of the procedure nor any such option was filed, and therefore the department To be prosecuted under the Premative Tax Regime, only on the basis that the assessee had made a statement under the Premative Tax Regime in the last two years, therefore, he should have the Prospective Tax Regime in the third year as well. File a statement under Tech

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