Section 99C: Special procedure for certain persons — Income Tax Ordinance, 2001

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3[99C. Special procedure for certain persons.- Notwithstanding anything contained in this Ordinance, the 4[Board with the approval of the Minister-in- charge] may, by notification in the official Gazette, prescribe special procedure for scope and payment of tax, record keeping, filing of return and assessment in respect of small businesses, construction businesses, medical practitioners, hospitals, educational institutions and any other sector specified by 5[Board with the approval of the Minister-in-charge], in such cities or territories, as may be specified therein.]

Effective date: 2001-09-13

Related sections

Section 99B: Special procedure for small traders and shopkeepers Section 99D: Additional tax on certain income, profits and gains Section 99A: Special provisions relating to payment of tax through electricity Section 100: Special provisions relating to the production of oil and natural Section 99: Special provisions relating to insurance business Section 100A: Special provisions relating to banking business

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