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<title>GOVERNMENT OF PAKISTAN SRO Income Tax 1130</title>
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<div class="Section1">
<p class="MsoNormal" align="center" style="text-align:center;mso-hyphenate:none;
tab-stops:center 3.25in"><span style="font-size:10.0pt;mso-bidi-font-family:
Arial;letter-spacing:-.15pt">GOVERNMENT OF <st1:country-region w:st="on"><st1:place w:st="on">PAKISTAN</st1:place></st1:country-region></span><!--[if supportFields]><span
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tab-stops:center 3.25in"><span style="font-size:10.0pt;mso-bidi-font-family:
Arial;letter-spacing:-.15pt">REVENUE DIVISION<o:p></o:p></span></p>
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tab-stops:center 3.25in"><span style="font-size:10.0pt;mso-bidi-font-family:
Arial;letter-spacing:-.15pt">CENTRAL BOARD OF REVENUE<o:p></o:p></span></p>
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tab-stops:center 3.25in"><span style="font-size:10.0pt;mso-bidi-font-family:
Arial;letter-spacing:-.15pt">*****<o:p></o:p></span></p>
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tab-stops:right 6.5in"><st1:city w:st="on"><st1:place w:st="on"><span style="font-size:10.0pt;mso-bidi-font-family:Arial;letter-spacing:-.15pt">Islamabad</span></st1:place></st1:city><span style="font-size:10.0pt;mso-bidi-font-family:Arial;letter-spacing:-.15pt">, the
November 14, 2005<o:p></o:p></span></p>
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<h1><span style="font-size:10.0pt;font-family:Arial">NOTIFICATION<o:p></o:p></span></h1>
<p class="MsoNormal" align="center" style="text-align:center;mso-hyphenate:none;
tab-stops:center 3.25in"><b style="mso-bidi-font-weight:normal"><span style="font-size:10.0pt;mso-bidi-font-family:Arial;letter-spacing:-.15pt">(Income
Tax)</span></b><span style="font-size:10.0pt;mso-bidi-font-family:Arial;
letter-spacing:-.15pt"><o:p></o:p></span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;mso-bidi-font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoBodyTextIndent2" style="margin-left:0in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"><span style="mso-tab-count:1"> </span>S.R.O.1130(I)/2005.- In exercise of
the powers conferred by sub-section (2) of section 53 of the Income Tax Ordinance,
2001 (XLIX of 2001), <span style="color:black">the Federal Government is
pleased to direct that the following further amendment shall be made in the
Second Schedule to the said Ordinance, namely:-<o:p></o:p></span></span></p>
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mso-border-bottom-alt:solid windowtext 1.5pt;padding:0in;mso-padding-alt:0in 0in 1.0pt 0in"><span style="font-size:10.0pt;line-height:150%;mso-bidi-font-family:Arial"><span style="mso-tab-count:1"> </span>In the aforesaid schedule, in Part
IV, after clause (41), the following new clause shall be inserted, namely:<o:p></o:p></span></p>
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solid windowtext 1.5pt;padding:0in;mso-padding-alt:0in 0in 1.0pt 0in"><span style="font-size:10.0pt;mso-bidi-font-family:Arial"><o:p> </o:p></span></p>
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mso-bidi-font-family:Arial"><span style="mso-tab-count:1"> </span>�(41A)<span style="mso-tab-count:1"> </span>Notwithstanding anything contained in
the Finance Act, 2005 (VII of 2005), with respect to the omission of clause
(40) of Part IV of the Second Schedule to this Ordinance, nothing in
sub-section (6A) of Section 153 of this Ordinance shall apply to any person
being a manufacturer, where declaration of option for the presumptive tax
regime has been furnished and transactions pertaining to such option have been
undertaken and completed on or before the 30<sup>th</sup> June, 2005:<o:p></o:p></span></p>
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mso-bidi-font-family:Arial"><span style="mso-tab-count:4"> </span>Provided
that all declaration of options already furnished shall cease to have effect
after the 30<sup>th</sup> June, 2005.<span class="GramE">�.</span><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;mso-bidi-font-family:Arial">[<span class="SpellE">C.No</span>. 4(22<span class="GramE">)ITP</span>/2005]<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;mso-bidi-font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;mso-bidi-font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoNormal" align="right" style="margin-left:2.0in;text-align:right"><span class="GramE"><b><span style="font-size:10.0pt;mso-bidi-font-family:Arial">( <span class="SpellE">Salman</span></span></b></span><b><span style="font-size:10.0pt;
mso-bidi-font-family:Arial"> <span class="SpellE">Nabi</span> )<o:p></o:p></span></b></p>
<p class="MsoNormal" align="right" style="margin-left:2.0in;text-align:right"><b><span style="font-size:10.0pt;mso-bidi-font-family:Arial">Additional Secretary/Member
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