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020822
GOVERNMENT
OF PAKISTAN REVENUE DIVISION (CENTRAL BOARD OF REVENUE)
C. No. 4(6)IT-JUD/01
Islamabad, August 22, 2002
CIRCULAR NO. 14 OF 2002
(Income Tax)
Subject:
RECORD KEEPING OF ASSESSEES COVERED UNDER PRESUMPTIVE TAX REGIME (PTR)
The Board has
received various queries regarding subject mentioned above. The matter has been considered
in the Board and I am directed to clarify that the requirement of maintenance of minimum
books of accounts, documents and records prescribed under Rule 30 of the Income Tax Rules,
2002 are not attracted in case of importers, exporters, suppliers, contractor or any other
person deriving income from business whose tax collected or deducted at source is the
final discharge of tax liability and who is filing a statement U/s. 165 of the Income Tax
Ordinance, 2001.
(S. Najmus Saqib)
Secretary (IT Judicial)
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