Huzaima Bukhari & Dr. Ikramul Haq For the first time in the history of Income Tax Law in Pakistan, Alternate Dispute Resolution (ADR) option was provided by inserting section 134A vide Finance Act 2004 which was aimed at extending the…
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…