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Income Tax Ordinance, 2001 - Relevant Provisions for Non-Resident

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Income Tax Ordinance, 2001 - Relevant Provisions for Non-Resident

S.NO. Section Particular
1. 2 Definitions
2. 6 Tax on certain payments to non-residents
3. 7 Tax on shipping and air transport income of a non-resident person
4. 7A Tax on shipping of a resident person
5. 42 Diplomatic and United Nations exemptions
6. 43 Foreign government officials
7. 44 Exemptions under international agreements
8. 50 Foreign-source income of short-term resident Individuals
9. 51 Foreign-source income of returning expatriates
10. 81 Resident and non-resident persons
11. 82 Resident individual
12. 83 Resident company
13. 84 Resident association of persons
14. 85 Associates
15. 101 Geographical source of income
16. 101A Gain on disposal of assets outside Pakistan
17. 102 Foreign source salary of resident individuals
18. 103 Foreign tax credit
19. 104 Foreign losses
20. 105 Taxation of a permanent establishment in Pakistan of a non-resident person
21. 106 Thin capitalization
22. 106-A Restriction on deduction of profit on debt payable to associated person
23. 107 Agreements for the avoidance of double taxation and prevention of fiscal evasion
24. 108 Transactions between associates
25. 108A Report from independent chartered accountant or cost and management accountant
26. 108B Transactions under dealership arrangements
27. 109 Recharacterisation of income and deductions
28. 109A Controlled foreign company
29. 116A Foreign income and assets statement
30. 142 Recovery of tax due by non-resident member of an association of persons
31. 143 Non-resident ship owner or charterer
32. 144 Non-resident aircraft owner or charterer
33. 145 Assessment of persons about to leave Pakistan
34. 152 Payments to non-residents
35. 152A Payment for foreign produced commercials
36. 182 Offence and penalties
37. 192B Prosecution for concealment of an offshore asset
38. 195A Prosecution for non-compliance with notice under section 116A
39. 195B Prosecution for enabling offshore tax evasion
40. 206A Advance ruling
41. 230E Directorate General of International Tax Operations

 

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