INCOME TAX RULES, 1982 - PakSearch.com

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PART IV
TAX EXEMPTIONS AND TAX CREDIT

36. Conditions and procedure for approval of debentures and debenture stock for the purpose of allowances for investment under Section 41(1)(e).

37. Procedure for approval of stocks and shares for the purpose of allowance for investment under Section 41 (1) (f).

38. Procedure for approval of investment, holding and industrial companies under Section 43.

39. Procedure and conditions for approval of retirement annuity contracts under Section 44.

40. Procedure and conditions for approval of retirement annuity contracts for professionals under Section 44A.

41. Procedure for approval of charitable or religious institutions or funds.

41A. Procedure for approval of a trust or welfare institution for purpose of clause (62) of the Second Schedule.

42. Conditions and procedures for approval of newly established industrial undertaking under Section 48(2)(b).

43. Procedure for computation of the capital employed for the purpose of tax credit.

44. Procedure and conditions for approval of shares or debentures of Equity Participation Fund entitled to tax credit under Sec. 105.

45. Procedure and conditions for approval of debentures or negotiable bonds entitled to tax credit under Section 105A.

46. Procedure for approval of industrial undertakings under Section 106.

47. Conditions and procedures for approval of certain industrial undertakings for the purpose of tax credit under Section 107.

48. Procedure for grant of tax credit for replacement, balancing, modernization or extension of machinery under Section 107.

48A. Conditions and procedure for approval of private industrial estates under clause (122A) of Part-I of the Second Schedule.

48B. Procedure for approval of industrial undertaking for the purpose of clause (118B) of Part-I of the Second Schedule to the Ordinance.

48C. Procedure for approval of an industrial undertaking for the purpose of clause (121A) of Part-I of the Second Schedule to the Ordinance.

48D. Conditions for approval of leasing company claiming depreciation etc.

48E. Conditions for approval of modaraba company claiming depreciation, etc.

48F. Procedure and conditions for approval of agreement for the purpose of reduction in tax under clause (7) of part-II of the Second Schedule of the Income Tax Ordinance, 1979.

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