INCOME TAX RULES, 1982 - PakSearch.com

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31. Books of accounts and documents required to be maintained by lawyers, accountants, architects, etc.-In the case of every legal practitioner. accountant, auditor, architect and engineer, the books of accounts and documents referred to in rule 27 shall be the following, namely:

(i) A case register in the following form, namely:-

CASE REGISTER

[To be maintained by legal practitioners (including income tax practitioners),advocates, pleaders, accountants, auditors, architects and engineers.]

Page No.……		Date ...........................
S1. No.	Name and address of the client.	Brief particulars of the case (Confidential details are not required)
1	2	3

Amount of fee remuneration etc·received
	Whether by
Date	Cash	Cheque	Total	Whether in full or part settlement	Remarks
4	5	6	7	8	9

(ii) A receipt and expenditure book in the following, namely:-

RECEIPT AND EXPENDITURE BOOK

[To be maintained by legal practitioners (including income-tax practitioners), advocates, pleaders, accountants, auditors, architects and engineers].

Page No ...........................			Date ..........................
	Amount		Expenditure
S1 No. in Case Register	Cash	Cheque	Total	Particular of expenses
1	2	3	4	5

Voucher No. or Cheque (No. See rule 31 (iii)	Amount	Total	Remarks
6	7	8	9

(iii) A receipt book in the following form, namely:-

RECEIPT BOOK

Book No……………Page No………….	Book No……………Page No………….
Date ...........................................	Date ...........................................
Name and address of the client, etc. ……………………………………… amount received Rs……………… by cheque/bank draft No………dated on…………………/ in cash Case Register S. No……………………	Received with thanks from……………………………………. The sum of Rs………………………… by cheque/Bank draft No ........................ dated ………….on ............................ ……………/ in cash on account of ............................................
Signature ..........................................	Signature ..........................................
Entered in Receipt and Expenditure book page No ..........	;and

(iv) Original bills or receipts in respect of expenditure incurred, where the expenditure exceeds fifty rupees

32. Case Registers to show the rate of fees.- (1) Particulars of the normal charges made for the different types of cases, and the types of cases in which fees at reduced rates are charged or no fees are charged at all due to indigent circumstances of the patient or any other reason must be shown on the first page of the case register prescribed in rule 28 and rule 81.

(2) Where fees are charged at a reduced rate, a note to this effect must be made in the remarks column of the case register referred to in sub-rule (1).

32A. Books of accounts and documents to be maintained by persons deriving income from business or profession.-- Every person deriving income from business or profession, not being a person referred to in rule 27, if his total sales, turnover or gross receipts during the year exceed or exceeds Rs. 2.5 million on if his income during the year exceeds Rs. 200,000, shall keep and maintain such books of accounts and other documents as may enable the Deputy Commissioner of Income Tax to compute his total income in accordance with the provisions of this Ordinance.

33. Books of accounts to be kept at the place of business or profession.-The books of accounts and other documents specified in rule 28 to rule 31 32A shall be kept and maintained by the person at the place where he is carrying on the business or profession or, where the business or the profession is carried on in more places than one, at the principal place of his business or profession or at each of such places if separate books of accounts are maintained in respect of each place.

CHAPTER B.- GENERAL

34. Cash memos to be issued by certain persons.-Every person (other than those to whom Chapter A of this part applies) deriving income chargeable under the head "Income from business or profession", where sales or receipts as estimated by him are expected to exceed five hundred thousand rupees in any income year, shall issue to the customers, for each transaction of sale or receipt, a cash memo with his name, or the name of his business and address and serial number of the memo printed thereon.

34A. Displaying and quoting of National Tax Number.- (1) Every person deriving income chargeable under the head "Income from business or profession" who has been allotted a National Tax Number, shall display the said number at a conspicuous place of the premises where business or profession is carried on or, where the business or profession is carried on in more than one place, at every place of business or profession.
(2) The persons specified in sub-rule (1) shall quote the National Tax Number:-
(a) in all commercial transactions;
(b) in cash memos required to the issue under rule 34;

(c) in all the returns and statements required to be filed under the Income Tax Ordinance, 1979 and in the correspondence with any income tax authority;

(d) in all documents pertaining to the following matters, namely:-
(i) All new commercial and industrial connections of utilities such as water, gas electricity, telephone etc;
(ii) sanction of loan by banking company or a financial institution for commercial purposes;
(iii) opening of letter of credits; and
(iv) transfer of urban immovable properties for commercial purposes.

35. Duplicate copies of cash memos to be retained.-The cash memo to be issued under rule 34 shall be prepared in duplicate with one copy to be retained by the assessee for inspection by the income tax authorities as and when required in accordance with the law.

PART IIIA

INCOME TAX PANELS (CONSTITUTION, PROCEDURE AND WORKING) RULES

35A. Definitions.-For the purpose of rules 35B to 35G, unless there is anything repugnant in the subject or context,-
(i) "Chairman" means Chairman of the Income Tax Panel; and
(ii) "Panel" means the Income Tax Panel.

35B. Constitution of Panel.- (1) The Commissioner may appoint as many Panels as are necessary from among the Inspecting Additional Commissioners and Deputy Commissioners of Income Tax subordinate to him.

(2) A Panel shall consist of an Inspecting Additional Commissioner, as its Chairman, and two Deputy Commissioners of Income Tax, as members.

(3) An Inspecting Additional Commissioner may be appointed as Chairman of more than one Panels.

35C. Jurisdiction of Panel.-Subject to the provisions of the Ordinance, the Panel shall perform the functions of Deputy Commissioner of Income Tax as contained in Chapter VII of the Ordinance and any other functions that may be assigned to it by the Commissioner in respect of any cases or classes of cases of person or classes of persons.

35D. Sittings of the Panel.- (1) The Panel shall hold sittings at such places as the Chairman may consider convenient.
(2) The Panel shall inform the assessee about the place at which the Panel shall sit for conducting the proceedings.

35E. Powers of the Chairman.- (1) The members of the Panel shall work under the supervision of the Chairman.
(2) Orders passed by the Panel shall be signed by the Chairman.

35F. Working of the Panel.- (1) The Panel may carry out a preliminary examination of the return of total income and the statements and documents filled by the assessee.

(2) If the Panel is satisfied, without requiring the presence of the assessee or the production by him of the accounts or any other evidence, that the return of total income furnished by him is in order, it may, by an order under section 59A, assess the total income of the assessee and the tax payable by him on the basis of such return.

(3) If the Panel, after the preliminary examination is not so satisfied as aforesaid, it shall issue a notice under section .61 alongwith a list of deficiencies and other issues, if any, requiring explanation.

(4) The proceedings, once commenced, shall not be adjourned except for reasons to be recorded.

(5) A copy of the order of assessment together with the notice of demand under sub-section (1) of section 85, duly signed by the Chairman, shall be served upon the assessee.

35G. Application of rules 35A to 35F.- The provisions of rules 35A to 35F shall, so far as may be, apply to all proceedings conducted by the Panel under any provision of the Ordinance.

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