Restriction on deduction on profit on debt
Section 106A of Income Tax Ordinance, 2001 explained restriction on deduction of profit on debt payable to associated enterprises. 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 106A of the Income Tax … Continue reading Restriction on deduction on profit on debt
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