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CHAPTER VIII
TAX LIABILITY IN SPECIAL CASES

68. Registration of firms.
69. Assessment of firms and partners.
70. Change in constitution of a firm.
71. Discontinuance of business of dissolution of a firm or association of persons.
72. Assessment in case of discontinued business or profession.
73. Succession to business, otherwise than on death.
74. Liability in the case of a deceased person.
75. Partition of a Hindu undivided family.
76. Liability in the case of a private company going into liquidation.
77. Liability for payment of tax in the case of private companies, firms and associations of persons.
78. Liability of agents representing assessee.
79. Income from transactions with non-residents.
80. Shipping business of non-residents.
80A. Air transport business of non-residents.
80AA. Tax on income of non-residents from fees for technical services.
80B. Tax on income of certain persons from dividends and banks profits, etc.
80C. Tax on income of certain contractors and importers.
80CC. Tax on income of certain exporters.
*80D. Minimum tax on income of certain companies and registered firms.
81. Assessment of persons about to leave Pakistan.
82. Persons leaving Pakistan to obtain tax clearance certificate.
83. Income from revocable transfer of assets, etc.
83A. Income of minor child.
84. Liability certain in transaction in securities.

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