GOVERNMENT OF PAKISTAN

REVENUE DIVISION

CENTRAL BOARD OF REVENUE

***

Islamabad, May 13, 2005.

NOTIFICATION

(INCOME TAX)

                                    S.R.O.423(I)/2005.-  In exercise of the powers conferred by sub-section (2) of section 53 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Government is pleased to direct that the following further amendment shall be made in the Second Schedule to the said Ordinance, namely:-

                        In the aforesaid Schedule, in Part IV, after clause (54), the following new clause shall be added, namely:-

“(55)    The provision of section 148 shall not apply to the import of the following items, namely:-

(a) onions;

(b) potatoes;

(c) tomatoes;

(d) garlic;

(e) halal meat of -           

(1) (i)  goat; and

      (ii) sheep; and

(2) beef; and

(f) live animals (bovine animals i.e. buffalos, cows, sheep, goats and 

camels only).”.

____________________________                                        ________________  
[C.No. 1(10)WHT/2005]

(Salman Nabi)

                                                            Member (Direct Taxes)/Additional Secretary