Income Tax Ordinance, 2001 — Section 240: Removal of difficulties

240. Removal of difficulties.—(1) Subject to sub-section (2), if any difficulty arises in giving effect to any of the provisions of this Ordinance, the Federal Government may, by notification in the official Gazette, make such order, 2[not]inconsistent with the provisions of this Ordinance, as may appear to it to be necessary for the purpose of removing the difficulty. 3 [ ] 4 [241. Validation.—5[(1)] All notifications and orders issued and notified, in exercise of the powers conferred upon the Federal Government, before the commencement of Finance Act, 2017 shall be deemed to have been validly issued and notified in exercise of those powers.] Chapter XIII – Miscellaneous Amendment) Ordinance, 2021 shall continue to enjoy benefits of the repealed provisions for the periods prescribed therein and subject to conditions and limitations specified therein.] 487 First Schedule – Part I THE FIRST SCHEDULE PART I RATES OF TAX (See Chapter II) 1[ Division I 1 Division I substituted though Finance Act, 2019, substituted Division I read as follows: Division I Rates of Tax for Individuals 1 [(1) The rates of tax imposed on the taxable income of every individual, not being an individual to which paragraph (1A) of this Division applies, shall be as set out in the following table, namely: TABLE S. No. Taxable income Rate of tax

(1)(2) (3)