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s. 84

Resident association of persons

Provisions Governing Persons

Resident association of persons. — An association of persons shall be a resident association of persons for a tax year if the control and management of the affairs of the association is situated wholly or partly in Pakistan at any time in the year. Division III Associates
Amendment history (3)
  • The words “or almost wholly” omitted by the Finance Act, 2003.
  • The words “local authority” substituted by the Finance Act, 2008.
  • Sub-section (1) substituted by the Finance Act, 2023. The substituted sub-section

Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.

Source FBR PDF page 152

Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.