Section 100BA: Special provisions relating to persons not appearing in active

5[100BA. Special provisions relating to persons not appearing in active taxpayers’ list.-(1) The collection or deduction of advance income tax, computation of income and tax payable thereon 6[in respect of a person not appearing on the active taxpayers’ list] 7[or persons appearing on the active taxpayers’ list who have not filed return by the due date specified in section 118 or by the due date as extended under section 119 or 214A] shall be determined in accordance with the rules in the Tenth Schedule. (2) The provisions of the Tenth Schedule shall have effect notwithstanding anything to the contrary contained in this Ordinance.] 1[ ]

Effective date: 2001-09-13

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