Learn Pakistani Income Tax in 3 days (14)

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Learn Pakistani Income Tax in 3 days (14)

  1. 1. Definition
  2. 2.  “non-profit organization”  means  any person  other than an individual,  which is –
  3. 3.  (a) established for  religious,  educational,  charitable,  welfare or  development purposes, or  for the promotion of an amateur sport;
  4. 4.  (b) formed and  registered  under any law  as a non-profit organization;
  5. 5.  (c) approved by the Commissioner  for specified period,  on an application  made by such person  in the prescribed form and manner,  accompanied by the prescribed documents and,  On requisition,  such other documents  as may be required by the Commissioner;
  6. 6.  and  none of the assets of such person  confers, or may confer,  a private benefit to any other person;]
  7. 7.  charitable purpose”  includes  relief of the poor,  education,  medical relief and  the advancement of any  other object of general public utility;]

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