ITO Section 73 | Rules to prevent double derivation and double deductions.

Text of ITO Section 73

Rules to prevent double derivation and double deductions.

(1) For the purposes of this Ordinance, where –
(a) any amount is chargeable to tax under this Ordinance on the basis that it is receivable, the amount shall not be chargeable again on the basis that it is received; or
(b) any amount is chargeable to tax under this Ordinance on the basis that it is received, the amount shall not be chargeable again on the basis that it is receivable.

(2) For the purposes of this Ordinance, where —
(a) any expenditure is deductible under this Ordinance on the basis that it is payable, the expenditure shall not be deductible again on the basis that it is paid; or
(b) any expenditure is deductible under this Ordinance on the basis that it is paid, the expenditure shall not be deductible again on the basis that it is payable.

Explanation of ITO Section 73

Enter your Description here...

CONSULT A LAWYER IMMEDIATELY
We'll never share your email with anyone else

No video available.

Expert Legal Advice Online

We provide best solutions of your legal issues as per Law. Get Expert Legal Advice regarding your legal issue.

حَسْبِيَ اللَّهُ لاَ إِلَهَ إِلاَّ هُوَ عَلَيْهِ تَوَكَّلْتُ وَهُوَ رَبُّ الْعَرْشِ الْعَظِيمِ

“Allah is sufficient for me. There is none worthy of worship but Him. I have placed my trust in Him. He is the Lord of the Majestic throne.”