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Beyond Section 165: A Judicially Guided, Technology-Driven Framework for Withholding Tax Enforcement under Sections 161 & 162

    Muhammad Saqib Raza, Advocate High Court   Section 165 of the Income Tax Ordinance, 2001 [“the Ordinance”] read with relevant rules obligates taxpayers or prescribed persons to file monthly, quarterly, and annual withholding tax (WHT) statements with the…

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Critique of extractive capitalism—II Surplus, wealth circulation & human development

  Dr. Ikramul Haq Modern economic systems continue to operate on a foundational assumption: accumulation drives growth. Wealth concentration is often portrayed as a necessary by-product of innovation, efficiency and productivity. Nevertheless, contemporary evidence increasingly suggests that excessive accumulation (extreme…

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Critique of extractive capitalism—I Growth, inequality & insecurity

    Dr. Ikramul Haq   Modern capitalism has become extractive, concentrating wealth and generating insecurity. Traditional socialism also failed to protect individual autonomy. A humanistic economic framework is needed—one that promotes cooperation, economic security and development of human potential….

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