Income Tax Ordinance, 2001
Income Tax Ordinance, 2001 — Section 69: Receipt of income
69. Receipt of income.— For the purposes of this Ordinance, a person shall be treated as having received an amount, benefit, or perquisite if it is
(a)actually received by the person;
(b)applied on behalf of the person, at the instruction of the person or under any law; or
(c)made available to the person.
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.