Amendments in Sub-Rule (4) and (5) of Rule 81 B of the Income Tax Rule 2002
SRO 831(I)/2015 is an Income Tax SRO dated 21 August 2015, listed by FBR as "Amendments in Sub-Rule (4) and (5) of Rule 81 B of the Income Tax Rule 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.
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Government of Pakistan
Revenue Division
Federal Board of Revenue
Islamabad, the 21st August, 2015.
NOTIFICATION
(Income Tax)
S.R.O. 831(I)/2015. - 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. 772(I)/2015, dated the 6th August, 2015, as required by sub-section (3) of the said section, namely:-
In the aforesaid Rules, in rule 81B,-
(a) in sub-rule (4), for the words "fifteenth day of every month", the expression "every Sunday at 24:00 hours" shall be substituted; and
(b) in sub-rule (5), for full stop, at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-
"Provided that name of a company or an AOP in whose case return is not due to be filed because of incorporation or formation after the 30th day of June relevant to the tax year referred above, shall be included in Active Taxpayer List.".
[F.No. 4(63) ITP/2014-Pt-II]
(Shaheed Mehboob)
Secretary (Rules & SROs)
Related Income Tax SROs on rules and amendments to rules
- SRO 913(I)/20157 September 2015Amendment in Part X of Second Schedule to Income Tax Rules, 2002
- SRO 891(I)/20152 September 2015Rule 43 A of Income Tax Rules 2002
- SRO 890(I)/20152 September 2015Rule 231 E of Income Tax Rules 2002
- SRO 877(I)/20151 September 2015Amendments in Income Tax Rules
- SRO 772(I)/20156 August 2015Amendments in Sub-Rule (4) and (5) of Rule 81 B of the Income Tax Rule 2002
- SRO 498(I)/201524 July 2015Rule 43 & 73 of the Income Tax Rules, 2002 have been amended through the S.R.O 498(I)/2015.