Tax Consultants in Islamabad

PRELIMINARY in income tax ordinance in Pakistan

In the Income Tax Ordinance of Pakistan, “preliminary” refers to the initial assessment or determination of a tax liability before any adjustments, deductions, or exemptions are taken into account. The preliminary tax liability is calculated based on the taxpayer’s income or profits without any allowances or reliefs applied. Once the preliminary tax liability is determined, the taxpayer can then apply any deductions or exemptions they may be eligible for to arrive at the final tax liability.

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