Section 105 of the Income Tax Ordinance, 2001 explains the taxation on non-resident persons established as permanent residents. 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 105 of the Income Tax Ordinance, … Continue reading Taxation on permanent establishment in Pakistan