INCOME TAX ORDINANCE 2001 TABLE OF CONTENTS

INCOME TAX ORDINANCE 2001. TABLE OF CONTENTS . CHAPTER I. PRELIMINARY. 1. Short title, extent and commencement 2. Definitions 3. ORDINANCE to override other laws CHAPTER II. CHARGE TO TAX. 4. Tax on taxable INCOME 5. Tax on dividends 6. Tax on certain payments to non-residents 7. Tax on shipping and air transport INCOME of a non-resident person 8. General provisions relating to taxes imposed under sections 5, 6 and 7. CHAPTER III. TAX ON TAXABLE INCOME . PART I. COMPUTATION OF TAXABLE INCOME . 9. Taxable INCOME 10. Total INCOME 11. Heads of INCOME PART II. HEAD OF INCOME . SALARY. 12. Salary 13. Value of perquisites 14. Employee share schemes PART III. HEAD OF INCOME . INCOME FROM PROPERTY. 15. INCOME from property 16. Non-adjustable amounts received in relation to buildings 17.

130. Appointment of the Appellate Tribunal 131. Appeal to the Appellate Tribunal 132. Disposal of appeals by the Appellate Tribunal 133. Reference to High Court 134. Appeal to Supreme Court 135. Omitted by Finance Ordinance, 2002 136. Burden of proof PART IV COLLECTION AND RECOVERY OF TAX 137. Due date for payment of tax 138.

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