Special tax provisions for non-ATL persons

Special tax provisions for non-ATL persons

Section 100BA of Income Tax Ordinance, 2001 explained special provisions related to persons not appearing on the Active Taxpayers’ List (ATL).

The Federal Board of Revenue (FBR) issued the updated Income Tax Ordinance, 2001. The Ordinance incorporated amendments brought through Finance Act, 2021.

Following is the text of Section 100BA of the Income Tax Ordinance, 2001:

100BA. Special provisions relating to persons not appearing in active taxpayers’ list.-(1) The collection or deduction of advance income tax, computation of income and tax payable thereon in respect of a person not appearing on the active taxpayers’ list shall be determined in accordance with the rules in the Tenth Schedule.

(2) The provisions of the Tenth Schedule shall have effect notwithstanding anything to the contrary contained in this Ordinance.

(Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)

Leave a Reply

You have to agree to the comment policy.