Advance tax or extortionate money Huzaima Bukhari & Dr. Ikramul Haq After the Second World War, the provision of advance tax [now encased in section 147 of the Income Tax Ordinance, 2001 [hereinafter “the Ordinance”] was introduced as a measure…
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…