Section 61A: Repayment of tax to persons registered in Azad Jammu and Kashmir
The Sales Tax Act, 1990 · Federal Acts · X · in_force
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[61A. Repayment of tax to persons registered in Azad Jammu and Kashmir.– Subject to such conditions, limitations or restrictions as it may deem fit to impose, the Board may authorize the repayment in whole or in part of the input tax paid on any goods acquired in or imported into Pakistan by the persons registered in Azad Jammu and Kashmir as are engaged in making of zero-rated supplies.]
Effective date: 1990-11-01
Related sections
Section 61: Repayment of tax in certain casesSection 62: Drawback allowable on re-exportSection 60: Powers to deliver certain goods without payment of taxSection 63: Drawback on goods taken into use between importation and reSection 59: Tax paid on stocks acquired before registrationSection 64: Power to declare what goods are identifiable and to prohibit drawback in
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