Tax Laws

In Pakistan, enforcement of foreign judgments is done on the basis of principle of reciprocity, that is if the country from which the judgment arises does not recognize the judgments of Pakistani courts, local courts shall not directly enforce such judgment of the foreign court as an executing court.

As per apnaqanoon,There are two kinds of remand, one is physical remand and second is judicial remand. Physical custody of the accused is called in common language as physical rem and when an accused is sent to custody of police, by magistrate, it is called physical remand according to crpc qanoon

As per apnaqanoon,The act of an court when it sends a case back to the trial court to conduct entirely new hearing Section 167 of Cr. P.C. throw light on remand on Crpc qanoon.

As per apnaqanoon,Article 3 provides that in general every person is competent to testify before the court, the only parameter to determine the competency of the witness is satisfaction of the civil court according to Qanoon-e-shahadat  

As per apnaqanoon ,Agricultural income is an exempt income from tax under section 41 of the Income Tax Ordinance, 2001. Such exemption from tax under ITO 2001 ( section 41 & section 111(1)(d) ), is available only when agriculture income is charged to tax under provincial qanoon/law

As per apnaqanoon, remittances exceeding Rs 5 million do not attract any addition to income chargeable to tax. Only if the foreign remittance”s source is not explainable, such amount will be added in income chargeable to tax according to income tax qanoon.

As per apnaqanoon, Income that is not classified as Pakistan source would be treated as foreign source income for the purposes of taxationqanoon. From employment exercised in Pakistan; or paid to a Government employee wherever such employment is exercised.

As per apnaqanoon ,All payments made on account of rent of immovable properties shall be subject to the above WHT rates (if made to an individual, including in case of sub-lease. Loss sustain under any head of income from Propertyis allowed to be set off against the person’s income under this head according to incometax…

As per apnaqanoon ,penalty is the punishment imposed upon a person who has violated the law/qanoon, a contract, a rule, or regulation. A penalty can be in response to either civil or criminal violations, though civil penalties are usually less severe according fbr Department of qanoon/law.