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Failure to receive tax deductions or payment of deducted pay phone cards under sections 161 and 236 (1) (b) (3) was not taxed under section 161 of the Income Tax Ordinance 2001. For the first time, the appellate authority on the sale of telephone cards found that the telephone cards that were subject to withholding tax collection under section 236 of the Income Tax Ordinance 2001 were different from the pay phone cards. The business owners of property companies (PCOs) were not responsible under Rule 236 (1) (b) (3) of the Income Tax Ordinance 2001 immigration advocates email from Attock lawyer

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