Amendment in Rule 74 - Service Documents Electronically
SRO 597(I)/2022 is an Income Tax SRO dated 19 May 2022, listed by FBR as "Amendment in Rule 74 - Service Documents Electronically".
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 19th May, 2022
Notification
(Income Tax)
S.R.O. 597(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. 549(I)/2022 dated the 23rd April, 2022, as required by sub-section (3) of section 237 of the said Ordinance, namely:-
In the aforesaid Rules, in rule 74, for sub-rule (2), the following shall be substituted, namely:-
"(2) Where a person has provided an electronic address, the document required to be served on the person shall be considered sufficiently served if sent to that address.".
[F.No.1(103)R&S/2020]
(Muhammad Masood Ahmed Gorsi)
Secretary (Rules & SROs)
Related Income Tax SROs on rules and amendments to rules
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- SRO 588(I)/202210 May 2022Sub-rule (23dd) of Rule 13N of Income Tax Rules, 2002
- SRO 549(I)/202223 April 2022Draft amendment in Rule 74- Service Documents Electronically
- SRO 175(I)/20223 February 2022Amendment in rule 33 G of Income Tax Rules, 2002
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