Section 167: Indemnity
The Income Tax Ordinance, 2001 · Federal Acts · in_force
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167. Indemnity.— A person who has deducted tax from a payment under 4[Division III of this Part] 5[or Chapter XII] and remitted the deducted amount to the Commissioner shall be treated as having paid the deducted amount to the recipient of the payment for the purposes of any claim by the recipient for payment of the deducted tax.
Effective date: 2001-09-13
Related sections
Section 166: Priority of tax collected or deductedSection 168: Credit for tax collected or deductedSection 165C: Furnishing of information by online marketplace, paymentSection 169: Tax collected or deducted as a final taxSection 165B: Furnishing of information by financial institutionsSection 170: Refunds
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