Huzaima Bukhari & Dr. Ikramul Haq It is a cardinal principle that what is not “income” cannot be taxed under the income tax law (presently in operation is Income Tax Ordinance, 200I]. In Pakistan, a misconception prevails that National Assembly…
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…