Analysis of Amendments in Income Tax Law By Dr. Ikramul Haq[*] The Central Board of Revenue (CBR) has three mottos: passion for routine, resistance for change and promotion of mediocrity. The changes made in the different tax enactments through 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…