Amendment in Rule 34 of Income Tax Rules, 2002
SRO 2068(I)/2022 is an Income Tax SRO dated 1 December 2022, listed by FBR as "Amendment in Rule 34 of Income Tax Rules, 2002".
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
Notification
(Income Tax)
Islamabad, the 1st December, 2022.
S.R.O. 2068(I)/2022.- 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. 2052(I)/2022, dated the 22nd day of November, 2022, as required by sub-section (3) of the said section 237, namely:-
In the aforesaid Rules, in rule 34, in sub-rule (2), for the full stop at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-
"Provided that where return has been furnished prior to coming into force of Notification No. S.R.O.1891(I)/2022, dated the 13th day of October, 2022, the form specified in the said Notification shall be furnished separately by the 31st December, 2022.".
- This Notification shall be applicable for the tax year 2022.
[F. No. 1(17)R&S/2022]
(Usman Asghar)
Secretary (Income Tax Policy)
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