Section 94: Principles of taxation of companies
The Income Tax Ordinance, 2001 · Federal Acts · in_force
Discuss this provision with AI
94. Principles of taxation of companies.- (1) A company shall be liable to tax separately from its shareholders. (2) A dividend paid by a 3[ ] company shall be taxable in accordance with Section 5. 4[ ] “(4)An association of persons referred to in sub-section (3) shall furnish a return of total income for each tax year.
Effective date: 2001-09-13
Related sections
Section 93: Omitted by the Finance Act, 2007Section 95: Disposal of business by individual to wholly-owned companySection 92: Principles of taxation of associations of personsSection 96: Disposal of business by association of persons to wholly-ownedSection 91: Income of a minor childSection 97: Disposal of asset between wholly-owned companies
Version 1 · Source-traceable official reference. LawHub does not modify the official record.