Income Tax Rules, 2002 - Relevant Provisions for Non-Resident

S.No.

Rule

Particular

1.

15

Foreign income tax

2.

16

Foreign tax credit

3.

17

Application of chapter

4.

18

Income from royalties

5.

19

Fees for technical services

6.

19A

Certificate of residence

7.

19B

Certificate of payment of tax in Pakistan

8.

19C

Certificate for tax sparing credit

9.

19D

Application for initiation of Mutual Agreement Procedure (MAP)

10.

19E

Action by the Competent Authority of Pakistan on an application received through the Competent Authority of a treaty partner country

11.

19F

Form of application for initiation of MAP Proceedings

12.

19G

Form of Irrevocable Bank Guarantee

13.

20

Application of this chapter

14.

21

Interpretation

15.

22

No title (Subject to the other rules in this)

16.

23

Arm's length standard

17.

24

Comparable uncontrolled price method

18.

25

Resale price method

19.

26

Cost plus method

20.

27

Profit split method

21.

27A

Application of this chapter

22.

27B

No title

23.

27C

No title

24.

27D

No title

25.

27F

No title

26.

27G

No title

27.

27H

No title

28.

27 I

No title

29.

27J

No title

30.

27K

No title

31.

27L

No title

32.

27M

No title

33.

27N

No title

34.

27O

No title

35.

27P

No title

36.

27Q

No title

37.

70

Section 145 certificate

38.

78A

Applications

39.

78B

Definitions

40.

78C

General Reporting Requirements

41.

78D

General Due Diligence Requirements

42.

78E

Due Diligence procedures for Preexisting Individual Accounts

43.

78F

Due Diligence for New Individual Accounts

44.

78G

Due Diligence for Preexisting Entity Accounts

45.

78H

Due Diligence for New Entity Accounts

46.

78 I

Special Due Diligence Rules

47.

78J

International Guidelines and Commentaries

48.

221

Tax clearance certificate

49.

222

Form of tax clearance certificate under section 145

50.

223

Form of tax exemption certificate

51.

231A

Procedure for issuance of advance ruling under section 206A

52.

231B

Withdrawal of application