Income Tax Ordinance, 2001
Income Tax Ordinance, 2001 — Section 206: Circulars
206. Circulars. —(1) To achieve consistency in the administration of this Ordinance and to provide guidance to taxpayers and officers of the 6[Board], the 7[Board] may issue Circulars setting out the Board’s interpretation of this Ordinance. 8[(2) A circular issued by the 9[Board] shall be binding on all Income Tax Authorities and other persons employed in the execution of the Ordinance, under the control of the said Board other than Commissioners of Income Tax (Appeals).]
(3)A Circular shall not 10[be] binding on a taxpayer. Chapter X – Procedure Chapter XI – Administration CHAPTER XI ADMINISTRATION PART I GENERAL
This is the text of the provision as enacted. It is legal information, not legal advice, and it cannot account for the facts of your own matter. For advice on your situation, consult a verified advocate.