Income Tax Rules 2002

Government of Pakistan
Revenue Division
Central Board of Revenue
Islamabad July 1, 2002
NOTIFICATION
Income Tax

S. R. O. 428(I)/2002. – In exercise of powers conferred by section 237 of the Income Tax Ordinance, 2001 (XLIV of 2001), the Central Board of Revenue is pleased to make the following rules, namely:- “Income Tax Rules, 2002

CHAPTER - I	THE INCOME TAX RULES 2002
CHAPTER - II	DETERMINATION OF INCOME – HEADS OF INCOME
CHAPTER - III	PERSONS
CHAPTER - IV	TAXATION OF FOREIGN-SOURCE INCOME OF RESIDENTS
CHAPTER - V	TAXATION OF NON-RESIDENTS
CHAPTER - VI	TRANSFER PRICING
CHAPTER - VII	RECORDS AND BOOKS OF ACCOUNTS
CHAPTER - VIII	RETURNS, EMPLOYER’S CERTIFICATE, WEALTH STATEMENT AND STATEMENT TO BE FILED BY CERTAIN PERSONS
CHAPTER - IX	CERTIFICATES, STATEMENTS AND PROCEDURE FOR PAYMENT OF ADVANCE TAX
CHAPTER - X	PRESCRIBED FORMS
CHAPTER - XI	FURNISHING OF DOCUMENTS; SERVICE OF DOCUMENTS; FORMS AND NOTICES
CHAPTER - XII	APPEALS
CHAPTER - XIII	NATIONAL TAX NUMBER CARD
CHAPTER - XIV	REGISTRATION OF INCOME TAX PRACTITIONERS
CHAPTER - XV	RECOGNIZED PROVIDENT FUNDS, APPROVED SUPERANNUATING FUNDS AND APPROVED GRATUITY FUNDS
CHAPTER - XVI	INCOME TAX RECOVERY RULES.
CHAPTER - XVII	NON-PROFIT ORGANIZATIONS
CHAPTER - XVIII	TAX CLEARANCE CERTIFICATE
CHAPTER - XIX	MISCELLANEOUS
SCHEDULES