Transcription of Circular No.6 of 2013 Income Tax - Federal Board …
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Circular No.6 of 2013 Income Tax - Federal Board …
1 GOVERNMENT OF PAKISTAN REVENUE DIVISION Federal Board OF REVENUE ** (36) ITP/ 2013 Islamabad, the 19 July, 2013 Circular of 2013 Income Tax Subject: FINANCE ACT, 2013 EXPLANATION REGARDING IMPORTANT AMENDMENTS MADE IN THE Income TAX ORDINANCE, 2001. Salient features of the amendments made in the Income Tax Ordinance, 2001 through Finance Act, 2013 are explained as under:- 1. Dividend Income received by a Corporate Taxpayer [Section 8] Through an amendment in section 8 and corresponding amendment in Section 169 of the Income Tax Ordinance, 2001 dividend received by a corporate taxpayer is now taxable at the rate of 10% as fixed and final tax.
1 GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE ***** C.No.4 (36) ITP/2013 Islamabad, the 19 July, 2013 Circular No.6 of 2013
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