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  • FINANCE ACT, 2019


09 July 2019


The Finance Act 2019 (the Act) has inserted new definition of “active taxpayers list” which means the list issued by the Board under section 181A of the Income Tax Ordinance 2001 (the Ordinance) and includes such list issued by the Azad Jammu and Kashmir Council Board of Revenue or Gilgit-Baltistan Council Board of Revenues. This insertion is in line with the new procedure inserted through section 100BA for person not appearing in active tax payers list read with 10th Schedule of the Ordinance which is discussed in the later part of this document.