Muhammad Saqib Raza A recurring administrative issue involves the issuance of notices under Section 120(3) of the Income Tax Ordinance, 2001 [“the Ordinance”] to corporate taxpayers—whether operating under the Normal Tax Regime (NTR) or Final Tax Regime (FTR)—alleging…
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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