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<div class="Section1">
<p class="MsoBodyText" align="center" style="text-align:center">Government of Pakistan</p>
<p class="MsoBodyText" align="center" style="text-align:center">Revenue Division</p>
<p class="MsoBodyText" align="center" style="text-align:center">Central Board of
Revenue</p>
<p class="MsoBodyText" align="center" style="text-align:center">. .</p>
<p class="MsoBodyText" align="center" style="text-align:center">*</p>
<p class="MsoBodyText" align="center" style="text-align:center"> </p>
<p class="MsoBodyText" align="center" style="text-align:center"> </p>
<p class="MsoBodyText" align="right" style="text-align:right">Islamabad, November
5, 2003 </p>
<p class="MsoBodyText" align="right" style="text-align:right"> </p>
<p class="MsoBodyText" align="right" style="text-align:right"> </p>
<p class="MsoBodyText" align="right" style="text-align:right"> </p>
<p class="MsoBodyText" align="center" style="text-align:center"><b><u><span style="text-transform:uppercase">N o t i f i c a t i o n</span></u></b></p>
<p class="MsoBodyText" align="center" style="text-align:center">(Income Tax)</p>
<p class="MsoBodyText" align="center" style="text-align:center"> </p>
<p class="MsoBodyText" align="center" style="text-align:center"> </p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in"><span style="font-size:12.0pt;color:black">S. R. O. 1015(I)/2003. - In exercise of
the powers conferred by sub-section (1) of section 237 of the Income Tax
Ordinance, 2001 (XLIX of 2001), the Central Board of Revenue is pleased to
direct that the following further amendments shall be made in the Income Tax
Rules, 2002, the same having been previously published as required by
sub-section (3) of the said section, namely: -</span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"> </span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"> </span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"> In the aforesaid
Rules, --</span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"> </span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"> </span></p>
<p class="MsoBodyTextIndent" style="text-align:justify;text-indent:-.25in"><span style="font-size:12.0pt">(1)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:12.0pt"> in rule 211, in sub-rule
(2), in clause (g) for the full stop, at the end, a colon shall be
substituted and thereafter the following provisos shall be added, namely:-</span></p>
<p class="MsoBodyTextIndent" style="margin-left:1.0in;text-align:justify"><span style="font-size:12.0pt"> </span></p>
<p class="MsoBodyTextIndent" style="margin-left:1.5in;text-align:justify"><span style="font-size:12.0pt"> �Provided that till the approval of two
such agencies, the applicant organization shall have an option to get its
performance appraised by CBR:</span></p>
<p class="MsoBodyTextIndent" style="margin-left:1.0in;text-align:justify"><span style="font-size:12.0pt"> </span></p>
<p class="MsoBodyTextIndent" style="margin-left:1.5in;text-align:justify"><span style="font-size:12.0pt"> Provided further that CBR or its officers,
shall apply the same parameters on applicant organizations for the purpose of
aforesaid evaluation as are approved by the CBR to be applied by the
certification agency.�;</span></p>
<p class="MsoBodyTextIndent" style="margin-left:1.0in;text-align:justify"><span style="font-size:12.0pt"> </span></p>
<p class="MsoBodyTextIndent" style="margin-left:1.0in;text-align:justify;
text-indent:-.5in"><span style="font-size:12.0pt">(2) in rule 214, in
sub-rule (2), for the full stop, at the end, a colon shall be substituted and
thereafter the following proviso shall be added, namely:-</span></p>
<p class="MsoBodyTextIndent" style="margin-left:1.0in;text-align:justify"><span style="font-size:12.0pt"> </span></p>
<p class="MsoBodyTextIndent" style="margin-left:1.5in;text-align:justify"><span style="font-size:12.0pt"> �Provided that notwithstanding anything
contained herein, for the purposes of this rule, clause (g) of sub-rule (2) of
rule 211 shall take effect from July 1, 2004.�;</span></p>
<p class="MsoBodyTextIndent" style="margin-left:1.0in;text-align:justify"><span style="font-size:12.0pt"> </span></p>
<p class="MsoBodyTextIndent" style="margin-left:1.0in;text-align:justify;
text-indent:-.5in"><span style="font-size:12.0pt">(3) in rule 219, for
the words and figures �calendar year 2002 within the time specified before June
2003� the words and figures �and upto calendar year 2003 by the 30<sup>th</sup>
day of June 2004� shall be substituted;</span></p>
<p class="MsoBodyTextIndent" style="margin-left:1.0in;text-align:justify;
text-indent:-.5in"><span style="font-size:12.0pt"> </span></p>
<p class="MsoBodyTextIndent" style="text-align:justify;text-indent:-.25in"><span style="font-size:12.0pt">(4)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:12.0pt">in rule 220A, --</span></p>
<p class="MsoBodyTextIndent" style="margin-left:.5in;text-align:justify"><span style="font-size:12.0pt"> </span></p>
<p class="MsoBodyTextIndent" style="margin-left:1.25in;text-align:justify;
text-indent:-.25in"><span style="font-size:12.0pt">(a)<span style="font:7.0pt "Times New Roman"">
</span></span><span style="font-size:12.0pt"> in sub-rule (1), in clause
(b), in sub-clause (vi), - </span></p>
<p class="MsoBodyTextIndent" style="margin-left:2.0in;text-align:justify;
text-indent:-.5in"><span style="font-size:12.0pt"> </span></p>
<p class="MsoBodyTextIndent" style="margin-left:2.0in;text-align:justify;
text-indent:-.5in"><span style="font-size:12.0pt">(i) the words �by an
authority designated by the Government of Pakistan for this purpose or till
that authority is established, under arrangements made by the Central Board of
Revenue� the words and colon �and appointed by the Central Board of Revenue�
shall be substituted; and </span></p>
<p class="MsoBodyTextIndent" style="margin-left:1.5in;text-align:justify;
text-indent:-.5in"><span style="font-size:12.0pt"> </span></p>
<p class="MsoBodyTextIndent" style="margin-left:2.0in;text-align:justify;
text-indent:-.5in"><span style="font-size:12.0pt">(ii) after sub-clause
(vi), amended as aforesaid, the following new provisos shall be added, namely:-</span></p>
<p class="MsoBodyTextIndent" style="margin-left:1.0in;text-align:justify"><span style="font-size:12.0pt"> </span></p>
<p class="MsoBodyTextIndent" style="margin-left:2.5in;text-align:justify"><span style="font-size:12.0pt"> �Provided that the CBR shall also receive
applications for performance appraisal and certification of applicant
organizations till at least two such agencies have been appointed:</span></p>
<p class="MsoBodyTextIndent" style="margin-left:1.0in;text-align:justify"><span style="font-size:12.0pt"> </span></p>
<p class="MsoBodyTextIndent" style="margin-left:2.5in;text-align:justify"><span style="font-size:12.0pt"> Provided further that CBR or its officers
shall apply the same parameters on applicant organizations for the purpose of
aforesaid evaluation as are approved by the CBR to be applied by the
certification agency.�; and </span></p>
<p class="MsoBodyTextIndent" style="margin-left:1.0in;text-align:justify"><span style="font-size:12.0pt"> </span></p>
<div style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 1.0pt 0in;
margin-left:1.0in;margin-right:0in">
<p class="MsoBodyTextIndent" style="margin-left:.5in;text-align:justify;
text-indent:-.5in;border:none;padding:0in"><span style="font-size:12.0pt">(b) in
sub rule (10), for the words and figures �2002 by the 30<sup>th</sup> June,
2003� the words and figures �2003 by the 30<sup>th</sup> June, 2004� shall be
substituted.</span></p>
</div>
<p class="MsoBodyTextIndent" style="margin-left:0in;text-align:justify"><span style="font-size:12.0pt">[<u>C. No. 4(2)IT-Jud/02-Pt</u>]</span></p>
<p class="MsoBodyTextIndent" style="margin-left:0in;text-align:justify"><span style="font-size:12.0pt"> </span></p>
<p class="MsoBodyTextIndent" style="margin-left:0in;text-align:justify"><span style="font-size:12.0pt"> </span></p>
<p class="MsoBodyTextIndent" align="center" style="margin-left:4.0in;text-align:
center"><span style="font-size:12.0pt">Sd/-</span></p>
<p class="MsoBodyTextIndent" align="center" style="margin-left:4.0in;text-align:
center"><span style="font-size:12.0pt">Saeed Ahmad Zaidi </span></p>
<p class="MsoBodyTextIndent" align="center" style="margin-left:4.0in;text-align:
center"><span style="font-size:12.0pt">Member (Coordination)/</span></p>
<h1>Additional Secretary</h1>
</div>
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