Section 99B: Special procedure for small traders and shopkeepers
The Income Tax Ordinance, 2001 · Federal Acts · in_force
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1[99B. Special procedure for small traders and shopkeepers:-Notwithstanding anything contained in this Ordinance the 2[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, filing of return and assessment in respect of such small traders and shopkeepers, in such cities or territories, as may be specified therein.]
Effective date: 2001-09-13
Related sections
Section 99A: Special provisions relating to payment of tax through electricitySection 99C: Special procedure for certain personsSection 99: Special provisions relating to insurance businessSection 99D: Additional tax on certain income, profits and gainsSection 98C: Succession to business, otherwise than on deathSection 100: Special provisions relating to the production of oil and natural
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