Tax recovery from persons in AJK, Gilgit-Baltistan

Tax recovery from persons in AJK, Gilgit-Baltistan

Section 146 of Income Tax Ordinance, 2001 has outlined the procedure for tax recovery from persons assessed in Azad Jammu and Kashmir (AJK) and Gilgit-Baltistan.

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 146 of the Income Tax Ordinance, 2001.

146. Recovery of tax from persons assessed in Azad Jammu and Kashmir and Gilgit-Baltistan.— (1) Where any person assessed to tax for any tax year under the law relating to income tax in the Azad Jammu and Kashmir or Gilgit-Baltistan has failed to pay the tax and the income tax authorities of the Azad Jammu and Kashmir or Gilgit-Baltistan cannot recover the tax because —

(a) the person’s resi44dence [edit: residence] is in Pakistan; or

(b) the person has no movable or immovable property in the Azad Jammu and Kashmir or Gilgit-Baltistan, the Deputy Commissioner in the Azad Jammu and Kashmir or Gilgit-Baltistan may forward a certificate of recovery to the Commissioner and, on receipt of such certificate, the Commissioner shall recover the tax referred to in the certificate in accordance with this Part.

(2) A certificate of recovery under sub-section (1) shall be in the prescribed form specifying —

(a) the place of residence of the person in Pakistan;

(b) the description and location of movable or immovable property of the person in Pakistan; and

(c) the amount of tax payable by the person.

(Disclaimer: The text of the 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.)

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