Section 164 of Income Tax Ordinance, 2001 tells about the issuing tax collection certificate is must for withholding agents. The Federal Board of Revenue (FBR) issued the Income Tax Ordinance, 2001 updated up to June 30, 2021. The Ordinance incorporated amendments brought through Finance Act, 2021. Following is the text of Section 164 of Income Tax Ordinance, 2001: 164. … Continue reading Issuing tax certificate must for withholding agents