Amendment in Rule, 43B
SRO 1314(I)/2017 is an Income Tax SRO dated 22 December 2017, listed by FBR as "Amendment in Rule, 43B".
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 22nd December, 2017
NOTIFICATION
(Income Tax)
S.R.O. 1314 (I)/2017:- In exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Income Tax Rules, 2002, the same having been previously published vide Notification No. S.R.O 1072(I)/2017, dated 24th October, 2017 as required by sub-section (3) of the said section, namely:-
In the aforesaid Rules, rule 43-B shall be re-numbered as sub-rule (I) of that rule and thereafter the following new sub-rule (2) shall be added, namely:-
"(2) In case of remittance abroad to non-resident, seven days before the amount is intended to be remitted abroad to that non-resident, through State Bank or any banking company".
[F.No.1(23)(I) Secy(ITC)/2017]
(Usman Ahmed Khan)
Secretary (Income Tax Policy)
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