Many basic and important amendments have been made in the Income Tax Ordinance, 1984 through the Finance Act, 2016. Some new rules are also made by the Statutory Regulatory Orders (SRO’s). In the meantime the National Board of Revenue has issued some Circulars. All these are very much important for the taxpayers, tax advisors/consultants, Accountants, Tax Officials/Managers and for businessmen also. Otherwise it will be very much difficult for the submission of the Income Tax Return for the Assessment Year 2016-17 properly. Proper tax planning will not be possible without sufficient knowledge on such amendments.
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