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1、INCOMETAXORDINANCE,1979ORDINANCENO.XXXIOF1979ANORDINANCEtoconsolidateandamendthelawrelatingtoincome-taxandsuper-taxWHEREASitisexpedienttoconsolidateandamendthelawrelatingtoincometaxandsupertaxforthepurposeshereinafterappearing;ANDWHEREASthePresidentissatisfiedthatcircumstancesex
2、istwhichrenderitnecessarytotakeimmediateaction;NOW,THEREFORE,inpursuanceoftheProclamationofthefifthdayofJuly,1977readwiththeLaws(ContinuanceinForce)Order,1977(CMLAOrderNo.1of1977),andinexerciseofallpowersenablinghiminthatbehalf,thePresidentispleasedtomakeandpromulgatethefollowin
3、gOrdinance:-CHAPTERIPRELIMINARY1.Shorttitle,extentandcommencement.(1)ThisOrdinancemaybecalledtheIncomeTaxOrdinance,1979.(2)ItextendstothewholeofPakistan.(3)ItshallcomeintoforceonthefirstdayofJuly,1979.2.Definitions.-InthisOrdinance,unlessthecontextotherwiserequires,-(1)"Agricult
4、uralincome"means-(a)anyrentorrevenuederivedfromlandwhichissituatedinPakistanandisusedforagriculturalpurposes;(b)anyincomederivedfromsuchlandby-(i)agriculture;or(ii)theperformancebyacultivatororreceiverofrent-in-kindofanyprocessordinarilyemployedbyacultivatororreceiverofrent-in-k
5、indtorendertheproduceraisedorreceivedbyhimfittobetakentomarket;or251(iii)thesalebyacultivatororreceiverofrent-in-kindoftheproduceraisedorreceivedbyhim,inrespectofwhichnoprocesshasbeenperformedotherthanaprocessofthenaturedescribedinparagraph(ii);(c)anyincomederivedfromanybuilding
6、ownedandoccupiedbythereceiveroftherentorrevenueofanysuchland,oroccupiedbythecultivator,orthereceiverofrent-in-kind,ofanylandwithrespecttowhich,ortheproduceofwhich,anyoperationmentionedinparagraphs(ii)and(iii)ofsub-clause(b)iscarriedon:Providedthatthebuildingison,orintheimmediate
7、vicinityof,theland,andisabuildingwhichthereceiveroftherentorrevenueorthecultivator,orthereceiveroftherent-in-kindbyreasonofhisconnectionwiththeland,requiresasadwelling-house,orasastore-house,orotherout-building;(2)"AppellateSubs.for“AsistantCommissioner”byF.A.1993.[AdditionalCom
8、missioner]"meansapersonappointedtobeanAppellate
