Income Tax Ordinance, 2001

CHAPTER I
   PRELIMINARY

CHAPTER II
   CHARGE OF TAX

CHAPTER III
   TAX ON TAXABLE INCOME
       PART I--COMPUTATION OF TAXABLE INCOME
       PART II--HEAD OF INCOME: SALARY
       PART III--HEAD OF INCOME: INCOME FROM PROPERTY
       PART IV--HEAD OF INCOME: INCOME FROM BUSINESS
       PART V--HEAD OF INCOME: CAPITAL GAINS
       PART VI--HEAD OF INCOME: INCOME FROM OTHER SOURCES
       PART VII--EXEMPTIONS AND TAX CONCESSIONS
       PART VIII--LOSSES
       PART IX--DEDUCTIBLE ALLOWANCES
       PART X--TAX CREDITS

CHAPTER IV
   COMMON RULES
       PART I--GENERAL
       PART II--TAX YEAR
       PART III--ASSETS

CHAPTER V
    PROVISIONS GOVERNING PERSONS
       PART I--CENTRAL CONCEPTS
       PART II--INDIVIDUALS
       PART III--ASSOCIATIONS OF PERSONS
       PART IV--COMPANIES
       PART V--COMMON PROVISIONS APPLICABLE TO ASSOCIATIONS OF PERSONS AND          COMPANIES
       PART VA--TAX LIABILITY IN CERTAIN CASES

CHAPTER VI
   SPECIAL INDUSTRIES
       PART I--INSURANCE BUSINESS
       PART II--OIL, NATURAL GAS AND OTHER MINERAL DEPOSITS

CHAPTER VII
   INTERNATIONAL
       PART I--GEOGRAPHICAL SOURCE OF INCOME
       PART II--TAXATION OF FOREIGN-SOURCE INCOME OF RESIDENTS
       PART III--TAXATION OF NON-RESIDENTS
       PART IV--AGREEMENTS FOR THE AVOIDANCE OF DOUBLE TAXATION
       AND PREVENTION OF FISCAL EVASION

CHAPTER VIII
   ANTI-AVOIDANCE

CHAPTER IX
   MINIMUM TAX

CHAPTER X
   PROCEDURE
       PART I--RETURNS
       PART II--ASSESSMENTS
       PART III--APPEALS
       PART IV--COLLECTION AND RECOVERY OF TAX
       PART V--ADVANCE TAX AND DEDUCTION OF TAX AT SOURCE
       PART VI--REFUNDS
       PART VII--REPRESENTATIVES
       PART VIII--RECORDS, INFORMATION COLLECTION AND AUDIT
       PART IX--TAXPAYER’S REGISTRATION
       PART X--PENALTY
       PART XI--OFFENCES AND PROSECUTIONS
       PART XII--DEFAULT SURCHARGE
       PART XIII--CIRCULARS

CHAPTER XI
   ADMINISTRATION
       PART I—GENERAL
       PART II--DIRECTORATES-GENERAL
       PART III-- DIRECTORATES-GENERAL

CHAPTER XII
   TRANSITIONAL ADVANCE TAX PROVISIONS

CHAPTER XIII
   MISCELLANEOUS
       FIRST SCHEDULE
          PART I--RATES OF TAX
          PART II--RATES OF ADVANCE TAX
          PART III--DEDUCTION OF TAX AT SOURCE
          PART IV--DEDUCTION OR COLLECTION OF ADVANCE TAX

       SECOND SCHEDULE
          EXEMPTIONS AND TAX CONCESSIONS

        THIRD SCHEDULE

        FOURTH SCHEDULE
          RULES FOR THE COMPUTATION OF THE PROFITS AND GAINS OF INSURANCE      BUSINESS

       FIFTH SCHEDULE

       SIXTH SCHEDULE

       SEVENTH SCHEDULE

       EIGHTH SCHEDULE