THE LAHORE HIGH COURT (LHC) RULING CONCERNING SECTION 7E (TAX BASED ON DEEMED INCOME) OF THE INCOME TAX ORDINANCE 2001 HAS BEEN ENFORCED BY THE FEDERAL BOARD OF REVENUE (FBR). CONSEQUENTLY, SECTION 7E WILL NOT BE APPLICABLE TO CASES (BOTH FILERS AND NON-FILERS) UNDER THE JURISDICTION OF THE LHC (PUNJAB).

Through a recent income tax circular issued on Tuesday, the FBR has eliminated the necessity of acquiring exemption certificates from the Commissioner Inland Revenue for various categories of taxpayers, including non-resident individuals, according to Section 7E of the Income Tax Ordinance 2001. As a result, all Punjab cases will be exempt from the regulations stipulated […]

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