The Income Tax Ordinance,1979 - PakSearch.com

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CHAPTER IV
COMPUTATION OF TOTAL INCOME

15. Heads of income.

17. Interest on securities.

18. Deductions.

19. Income from house property.

20. Deductions.

21. Liability in the case of co-owners.

22. Income from business or profession.

23. Deductions.

24. Deductions not admissible.

25. Amounts subsequently recovered in respect of deductions, etc.

*26. Special provisions regarding business of insurance and production, etc.,
of oil and natural gas and mineral deposits, etc.

27. Capital gains.

28. Computation of capital gains.

29. Cost of acquisition, and consideration for transfer, how determined.

30. Income from other sources.

31. Deductions.

32. Method of accounting.

32A. Documents, certificates, etc., to be furnished by certain companies.

33. Assessment of royalties or copy-right fees for literary or artistic work.

34. Set-off of losses.

34A. Set-off of losses of certain companies.

35. Carry forward of business losses.

36. Speculation losses.

37. Capital losses.

38. Limitation as to set-off and carry forward of losses in the case of firms, partner, etc.

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