Business-Corporate-Laws

Income Tax Definitions 1. Definition: Income includes ·         Any amount chargeable to tax under the Income Tax Ordinance, 2001 ·         Any amount treated as income under any provision of the Ordinance ·         Any loss of income 2. Definition: Person ·         An individual; ·         A company or association of persons incorporated, formed, organized or established in Pakistan or elsewhere; ·         The  …

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INCOME FROM BUSINESS and Un-Admissible Deductions Question: Define income from business?  What expenses are not admissible for tax purpose under the head business OR explain un-admissible deductions under the head income from business? Answer: Income from business-section-18         Income from business is a 3rd source of income from which a person can derive income. Income from business is chargeable to …

Federal Board of Revenue (FBR) Powers and Functions Question: Define “Federal Board of Revenue”; explain its powers and functions in detail. Answer: Federal Board of revenue (FBR) Introduction The old name of federal board of revenue (FBR) is central board of revenue (CBR). Income tax ordinance, 2001 uses the word ‘Board’ for FBR and CBR. Board is the highest tax authority …