INCOME TAX RULES, 1982 - PakSearch.com

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PART III
ACCOUNTING METHODS
CHAPTER A. - FORMS OF ACCOUNTS TO BE MAINTAINED BY CERTAIN PERSONS

27. Certain persons to maintain accounts in the prescribed manner.

28. Books of accounts and documents required to be maintained by the general medical practitioners.

29. Books of accounts and documents required to be maintained by medical specialists, etc.

30. Books of accounts and documents required to be maintained by nursing homes, etc.

31. Books of accounts & documents required to be maintained by lawyers, accountants, architects, etc.

32. Case registers to show the rate of fees.

32A. Books of accounts and documents to be maintained by persons deriving income from business or profession.

33. Books of accounts to be kept at the place of business or profession.

CHAPTER B. - GENERAL

34. Cash memos to be issued by certain persons.

34A. Displaying and quoting of National Tax Number.

35. Duplicate copies of cash memos to be retained.

PART IIIA
INCOME TAX PANELS (CONSTITUTION, PROCEDURE AND WORKING) RULES

35A. Definitions.

35B. Constitution of Panel.

35C. Jurisdiction of Panel.

35D. Sitting of the Panel.

35E. Powers of the Chairman.

35F. Working of the Panel.

35G. Application of Rules 35A to 35F.

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