Section 10: Total income — Income Tax Ordinance, 2001

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10. Total Income.— The total income of a person for a tax year shall be the sum of the 2[—] 3[(a) person’s income under all heads of income for the year; and] 4[(b) person’s income exempt from tax under any of the provisions of this Ordinance.]

Effective date: 2001-09-13

Related sections

Section 9: Taxable income Section 11: Heads of income Section 8: General provisions relating to taxes imposed under sections 5, 6 Section 12: Salary Section 7F: Tax on Builders and Developers Section 13: Value of perquisites

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