Firms of chartered accountants registered with ICAP having a QCR rating "satisfactory" for certification u/s 100D (3)(e)(ii)(B) of Income Tax Ordinance, 2001
SRO 399(I)/2024 is an Income Tax SRO dated 14 March 2024, listed by FBR as "Firms of chartered accountants registered with ICAP having a QCR rating "satisfactory" for certification u/s 100D (3)(e)(ii)(B) of Income Tax Ordinance, 2001".
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
Islamabad, the 14th March, 2024
S.R.O. 399(I)/2024. - In exercise of powers conferred by sub-paragraph (B) of paragraph (ii) of clause (e) of sub-section (3) of section 100D of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Board of Revenue is pleased to notify the firms of chartered accountants having a valid Institute of Chartered Accountants of Pakistan (ICAP) quality control review (QCR) rating of 'satisfactory' on the 30th September, 2023, or later as available on the website of the ICAP (www.icap.org.pk) for the purpose of certification as per provisions of the law.
[F.No. 1(13)R&S/2024]
(Angel David)
Second Secretary (Rules & SROs)
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