Section 94 of Income Tax Ordinance, 2001 delineates the fundamental principles governing the taxation of companies, setting the stage for a more structured and transparent approach to corporate taxation.

Section 92 of the Income Tax Ordinance, 2001, outlines the fundamental principles governing the taxation of Associations of Persons (AOPs) in Pakistan.

Section 91 of Income Tax Ordinance, 2001 intricately outlines the treatment of income earned by minor children during a tax year, shedding light on how such earnings should be assessed and taxed.

Section 90, updated up to June 30, 2021, aims to address treatment of tax on revocable transfers of assets, ensuring that income arising from such transfers is appropriately attributed to the transferor.

The Federal Board of Revenue (FBR) has shed light on the taxation of income for authors through Section 89 of the Income Tax Ordinance, 2001.

The intricacies of individual taxation within the framework of an Association of Persons (AOP) are elucidated in Section 88 of the Income Tax Ordinance, 2001.

Section 87 of the Ordinance specifically addresses the taxation on the income of deceased individuals, outlining the responsibilities of their legal representatives.

Section 86, updated up to June 30, 2021, reinforces the principle of taxation on the income of individuals shall be determined separately, ensuring equitable treatment within the taxation framework.

Section 85, as updated up to June 30, 2021, by the Federal Board of Revenue (FBR), defines the conditions under which two persons are considered associates under tax law.