Guide on Complete Income Tax Laws & Practice in Pakistan 2021-2022

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Guide on Complete Income Tax Laws & Practice in Pakistan 2021-2022

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Guide on Complete Income Tax Laws & Practice in Pakistan 2021-2022

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<div class="product-essential col-md-8 col-xs-12" style="margin: 0px 0px 40px; outline: 0px; padding-top: 0px; padding-bottom: 0px; width: 844.263px;"><div class="row" style="margin-top: 0px; margin-bottom: 0px; outline: 0px; padding: 0px;"><div class="overview col-md-8 col-xs-12" style="margin: 0px 0px 50px; outline: 0px; padding-top: 0px; padding-bottom: 0px; width: 562.838px;"><div class="full-description mt30" itemprop="description" style="margin: 30px 0px 0px; outline: 0px; padding: 0px; clear: both; position: relative; line-height: 18px; overflow: hidden; transition: all 0.5s ease 0s;"><p style="margin-top: 10px; margin-bottom: 10px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">CHAPTER-1: CHARGE OF TAX</span></span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"></span>– Chargeability of tax explained</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Tax on taxable income</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Tax on dividends</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Tax on undistributed profits.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Tax on builders.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Tax on developers.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">CHAPTER-II: TAX ON TAXABLE INCOME</span></span></span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Concept of income</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Classification of income</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Taxable income</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Total income</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Heads of income</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Taxation on income on residential status</span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">CHAPTER-III: INCOME FROM BUSINESS</span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"></span>– Income from business</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Income not chargeable as business income</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Speculation business</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Deductions in computing income chargeable under the head “Income from Business”.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Deductions not allowed.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Admissible or not admissible expenses</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Apportionment of deductions</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Deductions Special Provisions-Depreciation.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Particulars to be furnished, claim depreciation</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Disposal of asset</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Consideration received</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Non-arm’s length transactions</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Disposal and acquisition of asset</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Depreciation on asset owned leasing cos.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Cost of depreciable asset, meaning of</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Initial allowance.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Accelerated depreciation to alternate energy products</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Intangibles.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Third Schedule.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Pre-commencement expenditure.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Scientific research expenditure.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Employee training and facilities.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Profit on debt, financial cost and lease payments</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Bad debts.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Provisions regarding consumer loans</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Profit on non-performing debts of a banking company or DFI</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Transfer to participatory reserve</span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">CHAPTER-IV: TAX ACCOUNTING.</span></span></span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Methods of accounting.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Cash-basis accounting.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Accrual-basis accounting.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Stock-in-trade.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Long-term contracts.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">CHAPTER-V: CAPITAL GAINS.</span></span></span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Capital gains.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Capital gain tax on disposal of property</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Capital loss on disposal of listed securities</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Fair market value of the asset</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– First Schedule- Tax rates</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Capital gain on disposal of securities.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Special provisions relating capital gain tax</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Acquisition of securities etc. under Rules</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Deduction of losses in computing the amount chargeable under the head ‘capital.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">CHAPTER-VI: INCOME FROM OTHER SOURCES.</span></span></span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Income from other sources.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Deductions in computing income chargeable under the head ‘Income from Other Sources</span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">CHAPTER-VII: EXEMPTIONS AND TAX CONCESSIONS.</span></span></span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Agriculture income.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Diplomatic and United Nations</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Foreign government officials.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Exemptions under International Agreements.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– President’s honors.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Profit on debt.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Scholarships.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Support payments under an Agreement to live apart.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Federal, Provincial and Local Governments’ Income.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Foreign-source income of short term Resident individuals.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Foreign-source income of returning expatriates.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Exemptions and tax concessions in the Second Schedule.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Exemptions and tax provisions in other laws.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Limitation of exemption.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">CHAPTER-VIII: LOSSES</span></span></span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Set off losses.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– set off losses of Cos operating hotels</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Carry forward of business losses.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– set off business losses consequent of amalgamation.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– carry forward of speculation business</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Carry forward of capital losses.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Limitation on set off and carry forward losses.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Foreign losses.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Group taxation.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Group relief.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">CHAPTER-IX: TAX DEDUCTIBLE ALLOWANCES.</span></span></span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Deductible allowances etc.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Zakat.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Worker’s Welfare Fund.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Workers’ Participation Fund.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Deduction allowance-profit on debt.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Deductible allowance for education expenses.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">CHAPTER-X: TAX CREDITS.</span></span></span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Application of tax credit.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Charitable donations.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Tax credit for investment in shares and insurance.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Tax credit for investment in health insurance.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Contribution to an Approved Pension Fund.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Tax credit for point of sale machine</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Misc. provisions for tax credits</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Foreign tax credit</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Tax credit for charitable organization</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Tax credit for investment in BMR</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Tax credit for industrial undertaking</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Tax credit for certain persons</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Tax credit for specified ind. Undertake</span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">CHAPTER.XI: COMMON RULES.</span></span></span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Income of joint owners</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Apportionment of deductions.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Fair market value.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Receipt of income.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Recouped expenditure.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Currency conversion.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Tax year.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">CHAPTER-XII: DISPOSAL AND ACQUISITION OF ASSETS.</span></span></span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Disposal and acquisition of assets.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Purchase of assets through banking channel.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Cost an asset</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Consideration received.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Non-arm’s length transaction.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Non-recognition rules.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">CHAPTER-XIII: PROVISIONS GOVERNING PERSONS. CENTRAL CONCEPTS.</span></span></span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Person.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Resident and non-resident persons.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Resident individual.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Resident company.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Resident association of persons.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Associates.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Principles of taxation of individuals.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Deceased individual.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">CHAPTER-XIV: PROVISIONS RELATING TO AVERAGING</span></span></span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– An individual as a member of AOP.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– The principles of taxation of AOP</span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">CHAPTER-XV: PRINCIPLES OF TAXATION OF COMPANIES.</span></span></span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Principles of taxation of companies.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Disposal of business by individual to wholly owned company.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Disposal of business by AOP</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Disposal of assets between wholly owned companies.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Disposal of assets under a scheme of arrangement and reconstruction</span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">CHAPTER-XVI: SPECIAL INDUSTRIES.</span></span></span><br style="margin: 0px; outline: 0px; padding: 0px;"><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">INSURANCE BUSINESS:</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Special provisions relating to insurance business.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><span style="margin: 0px; outline: 0px; padding: 0px;">– Special provisions relating to trades.</span><br style="margin: 0px; outline: 0px; padding: 0px;"><br styl

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