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<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">GOVERNMENT OF PAKISTAN</span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">REVENUE
DIVISION</span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">CENTRAL BOARD
OF REVENUE</span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">*****</span></b></p>
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font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="right" style="margin-left:3.0in;text-align:right"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> Islamabad, the 12<sup>th</sup> September, 2005.</span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt"> </span></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><u><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">NOTIFICATION</span></u></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt">(Income Tax)</span></b></p>
<p class="MsoBodyTextIndent" style="margin-left:0in;text-indent:0in"><span style="font-size:10.0pt"> </span></p>
<p class="MsoNormal" style="margin-top:0in;margin-right:.2in;margin-bottom:0in;
margin-left:.5in;margin-bottom:.0001pt;text-align:justify"><span style="font-size:10.0pt;font-family:Arial"> S.R.O. <b>946</b>(I)/2005.-
In exercise of the powers conferred by sub-section (2) of section 53 of the
Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Government is pleased <span style="letter-spacing:-.15pt">to direct that the following further amendment
shall be made in the Second Schedule to the said Ordinance, namely:-</span></span></p>
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margin-left:.5in;margin-bottom:.0001pt;text-align:justify"><span style="font-size:10.0pt;font-family:Arial;letter-spacing:-.15pt"> In
the aforesaid Schedule, in Part II, after clause (24), the following new clause
shall be added, namely:-</span></p>
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<p class="MsoBodyTextIndent"><span style="font-size:10.0pt">�(25) Services
of stitching, dying, printing, embroidery and washing rendered or provided to
an exporter or an export house shall be treated as export and chargeable to tax
at the rate equal to the rate of tax applicable to the exporter on export of
goods to which such services relate as specified in Division IV of Part III of
the First Schedule.�.</span></p>
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<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
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</u></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial;letter-spacing:-.15pt">[<u>C.No.4(71)ITP/2002-Pt</u>]</span></p>
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text-indent:.5in"><b><span style="font-size:10.0pt;font-family:Arial;
letter-spacing:-.15pt">(SALMAN NABI)</span></b></p>
<h3><span style="font-size:10.0pt">MEMBER (DIRECT TAXES)/ADDITIONAL SECRETARY</span></h3>
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