ITO Section 146 | Recovery of tax from persons assessed in Azad Jammu and Kashmir [and Gilgit-Baltistan].

ITO Section 146

Recovery of tax from persons assessed in Azad Jammu and Kashmir [and Gilgit-Baltistan.:

(1) Where any person assessed to tax for any tax year under the law relating to income tax in the Azad Jammu and Kashmir  [or GilgitBaltistan] has failed to pay the tax and the income tax authorities of the Azad Jammu and Kashmir  [or Gilgit-Baltistan] cannot recover the tax because —

(a) the person’s residence is in Pakistan; or

(b) the person has no movable or immovable property in the Azad Jammu and Kashmir [or Gilgit-Baltistan], the Deputy Commissioner in the Azad Jammu and Kashmir [or Gilgit-Baltistan] may forward a certificate of recovery to the Commissioner and, on receipt of such certificate, the Commissioner shall recover the tax referred to in the certificate in accordance with this Part.

(2) A certificate of recovery under sub-section (1) shall be in the prescribed form specifying —

• (a) the place of residence of the person in Pakistan;
• (b) the description and location of movable or immovable property of the person in Pakistan; and
• (c) the amount of tax payable by the person