Cryogenic Tanks (for oxygen gas)
SRO 132(I)/2021 is a Customs SRO dated 3 February 2021, listed by FBR as "Cryogenic Tanks (for oxygen gas)".
FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
Page 1
Government of Pakistan
Revenue Division
Federal Board of Revenue
Islamabad, the 3rd February, 2021.
NOTIFICATION
(Income Tax)
S. R. O. 132 (I)/2021.- In exercise of the powers conferred by sub-section (2) of section 53 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Government is pleased to direct that the following further amendments shall be made in the Second Schedule to the said Ordinance, namely:-
In the aforesaid Schedule, in Part IV, after clause (12I), the following new clause shall be added, namely:-
"(12J) (a) The provisions of section 148 shall not apply on import of following goods by the manufacturers of oxygen for a period of three months starting from the 25th day of December, 2020, namely:-
| S.No. | Description | PCT Code |
|---|---|---|
| (1) | (2) | (3) |
| 1. | Cryogenic Tanks (for oxygen Gas) | 7311.0030 |
(b) the concessions given in this clause shall also apply in respect of the letters of credit opened or goods declaration forms filed on or after the 25th day of December, 2020.".
[F. No. 3(23)/2020-S(CM)]
(Ch. Muhammad Tarique)
Additional Secretary
Which later SROs refer to this one?
SROs whose FBR title names SRO 132(I)/2021, usually to amend or rescind it.
- SRO 99(I)/2021, 132(I)/2021, 235(I)/202117 May 2021Corrigendum to S.R.O. No.99(I)/2021 dated the 26th January, 2021 , S.R.O. No.132(I)/2021 dated 3rd February, 2021 and (S.R.O. No.235(I)/2021 dated 23rd February, 2021
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- SRO 47(I)/202112 January 2021Draft Amenments China-Pakistan Economic Coridor (CPEC) Gwadar Tax Free Zone
- SRO 1186(I)/20205 November 2020Transit under Customs Computerized System