COLLECTION AND RECOVERY OF TAX

Tax payable by a taxpayer is due on the date of:

Demand notice is sent u/s:

Demand notice is sent when:

Before demand notice, following notice/order is sent/passed:

Demand notice is issued in the wake of:

How many days are given to the taxpayer after the issuance of demand notice under section 137(

If an order is passed under section 122D (Agreed Assessment), the taxpayer shall have the right to prefer appeal within.

Who can grant the taxpayer an extension of time for payment of due tax or pay tax in installments:

Default Surcharge is payable:

If a taxpayer fails to pay tax within due date or after expiry of service of notice under section 137(2),

If a taxpayer does not deposit the tax due after the issuance of notice u/s 138, the commissioner may:

For the recovery of tax, the commissioner has:

If a taxpayer liable to pay tax is declared insolvent, the tax liability under this ordinance shall pass on to:

If a company has tax payable and it is liquated and tax still remain outstanding, the amount of tax will be recovered from:

In case of an AOP defaults from tax payment, it can be recovered from

Recovery under section is effected if the taxpayer fails to pay tax in wake of notices under section 137 and 138 and 139

For recovering any tax due by a taxpayer, the commissioner may require any person  to pay to the commissioner so much of money as set out in the notice.

If a tax payer has filed appeal u/s 127 against an order and has also submitted 25% of the tax due, the commissioner

In case of a defaulter is a salaried taxpayer, the commissioner can ask the employer some specific payment as an installment to recover the tax due.

The word liquidator in Income Tax Ordinance 2001 includes:

Liquidator within _________ days after his appointment give notice After receipt of notice, the commissioner will serve within days notify the liquidator in writing of the amount which appears to be sufficient meet up the tax liability of the defaulter commissioner:

A master of ship is required to file return of income before his departure from Pakistan and pay tax as per provision of section _____ of ITO 2001.

For the initiation of recovery proceedings, there is:

______ may take scheme in respect of recovery of tax arrears of withholding taxes and waiver of default surcharge of penalty levied thereon,