Lacuna: appeal against CCIR’s order Dr. Ikramul Haq & Syed Muhammad Ijaz Introduction Section [1]131 of the Income Tax Ordinance, 2001 (hereinafter referred to as the “Ordinance 2001”) was substituted through the Finance Act, 2024 (“FACT 2024”),…
Section 21(s): Ill-advised & unreasonable
Dr. Ikramul Haq & Abdul Rauf Shakoori The challenges of fair and equitable tax collection and financial inclusion in Pakistan are deeply rooted in systemic constraints, widespread informality, and limited trust in the fiscal apparatus. The tax system remains…
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