Income Tax Ordinance

Chapter XXIII

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185A. Power to issue circular, clarification, etc.-

1[185A. Power to issue circular, clarification, etc.-


[The Board may, by order, issue circular, clarification, explanation and directives relating to the scope and application of any provision under this Ordinance and the rules and orders made there under.]


1 Added F. A. 2016

185. Power to make rules.-



185.  Power  to  make  rules.-

(1)  The  Board  may,  by  notification  in  the  official Gazette, make rules for carrying out the purposes of this Ordinance ; and any such  rules  may,  in  so  far  as  they  do  not  impose,  or  have  the  effect  of imposing, any criminal liability, by given retrospective effect.

(2) In particular, and without prejudice to the generality of foregoing power, such rules may provide for all or any of the following matters, namely :-

(a)  the  ascertainment  and  determination  of  the  classification  of  any income in respect of which the provisions of this Ordinance are not clear;
(b) the manner in which, and the procedure by which, the income and the tax payable thereon shall be determined in the case of-
(i) non-residents, and
(ii) income derived in part from agriculture and in part from business;
(c)  the  ascertainment  and  determination  of  any  income  or  class  of income to be included in the total income of an assessee ;
(d) the determination of the value of any perquisites and benefits and of the allowances permissible under this Ordinance in respect of any head of income or total income;
(e)  the procedure for the grant of exemption of income of industrial undertakings or tourist industries and any other matter connected with or incidental thereto;
(f) the manner in which, and the procedure by which, self-assessment may be made;
(g)  the  procedure  for,  and  any  other  matter  connected  with  or incidental  to,  the  issue  of  exemption  certificate  or  tax  clearance certificate under section 107;
(h) the procedure to be followed on application for refund;

(i)  registration  of  income  tax  practitioners,  qualifications  for registration,  conditions  and  limitations  subject  to  which  income-tax practitioners  may  act  as  authorised  representative  under  this Ordinance, cancellation of registration or other disciplinary measures in respect of income tax practitioners ;
(j)  fees  and  other  charges  to  be  paid  in  respect  of  any  services rendered or in respect of any  matter for which fees and charges are payable under this Ordinance; and
(k) any other matter which is to be provided for by rules, or which is to be or may be prescribed under this Ordinance.

(3) In cases coming under sub-section (2)(b), the rules may prescribe methods by  which  an  estimate  of  such  income  may  be  made,  and  prescribe  the proportion  which  shall  be  deemed  to  be  income  classifiable  under  the  head "Agricultural  income"  or  "Income  from  business  or  profession",  and  an assessment based on such estimate or proportion, as the case may be, shall be deemed to be duly made in accordance with the provisions of this Ordinance.

(4)  The  power  to  make  rules  under  this  section  shall,  except  on  the  first occasion  of  the  exercise  thereof,  be  subject  to  the  condition  of  previous publication :

1[Provided that where previous publication of the draft of any proposed rules or of any amendment to any existing rules is made pursuant to the provisions of  this  subsection,  giving  therewith  a  notice  soliciting  objections  and suggestions to such draft within the period specified in the notice and if no objection or suggestion is received within the period specified, the previous publication  of  such  draft  shall  be  deemed  to  be  the  final  publication  of the proposed rules or amendment, as the case may be.]

1Ins. by F.A. 1998

186. Repeal and savings.-


186. Repeal and savings.-  (1) The Income-tax Act,1922 (XI of 1922) is hereby repealed.

(2) Notwithstanding the repeal, the Income tax Act,1922 (XI of 1922), and the rules  made  thereunder,  shall  continue  to  apply,  as  if  that  Act  had  not  been repealed,-

(a)  to  any  income  of,  or  relatable  to,  any  period  prior  to  the commencement of this Ordinance; and
(b)  to  any  notice  issued,  or  any  assessment,  order,  application  or appeal  made,  any  proceedings  commenced  or  any  prosecution instituted, under that Act.

(3) Save as provided in sub-section (2), the repeal under sub-section (1) and enactment  of  this  Ordinance  shall,  for  the  purposes  of  the  General  Clauses Act,1897  (X  of  1897),  be  deemed  to  be  repeal  and  re-enactment  of  the Income-tax Act,1922 (XI of 1922).


187. Removal of difficulties.-

187. Removal of difficulties.-

(1) If any difficulty arises in giving effect to any of the provisions of this Ordinance, the Government may, by notifi cation in the official  Gazette,  make  such  provisions  as  it  thinks  fit  for  removing  that difficulty.

(2) No notification under this section shall be issued after the thirtieth day of June,1988.