Section 34 (5), Second Schedule; Part IV, CL (AA) Circular No. d of the State Bank of Pakistan, dated 29, 2002, 2002, 10, 10 Acc 2002 Accrued basis accounting tax year 2004 financial charges and frozen markup In addition, the total (AA) supply of Part IV. After the tax year 2005, the second schedule of the Income Tax Ordinance, 2001 was enrolled, with the benefit and benefit available from the tax year 2005. The taxpayer claimed that although the second section of the Income Tax Schedule contained provisions of Part IV Total (3A). The ordinance was entered in 2001 through the Finance Act, 2004, but the Legislature approved Circular No. 29 of the State Bank of Pakistan's 15 15 10 2002 date and this aspect was ignored. The application of Section 34 and Section 70 (5), (5A) of the Income Tax Ordinance 2001 was excluded in connection with the exemption of interest on the loan or the loan as approved by the State Bank of Pakistan pursuant to Circle No. 29. What was Dated 15 10 2002, 2002; and despite the fact that yesterday (3) was brought to the law book at a later date, the waiver condition was the date of the circular number 29 of the approved 2002 date. 15 10 2002 Revenue was that the Income Tax Ordinance relating to CL (3A) tax year 2005, Part IV of the second schedule of 2001 was inserted in the ordinance, this benefit was not implemented in tax year 2004 and with disappointment Could not be applied. In addition, Section 34 (5) of the Income Tax Ordinance 2001 was properly charged with the assessment in 2001 and was not paid till tax year 2004 because of unpaid liability. Loss of validity can always be taxed. Section 34