INCOME TAX ORDINANCE 2001

Chapter 01

Lecture 03

Topic – Scope of Income

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Click here for Complete Video Lecture Scope of Income .

Examinations covered here : 

ICAP CAF 06 – Principals of Taxation & ICAP CFAP 05 – Advance Taxation

Includes:

01- Scope of Income with respect to taxability under the provisions of Income Tax Laws enacted in Pakistan i.e. Income Tax Ordinance 2001.

02- Taxability of resident person and non-resident person

03- Geographical sources of Incomeand their taxability

04-Taxability of returning expetriate

05- Foreign source salary

06- Exeptions for foreign source salary

07- Understanding the Tax treatment of person with respect to Tax Year required for ICAP student preparing for the CA-Inter (now CAF stage) examination of CAF 06 – Principals of Taxation and CA-Final (now CFAP stage) examination of CFAP 05 – Advance Taxation.

Lecture by:

Khalid Petewala, FCA