Laws / Income Tax Law / 102
102 - Liability to tax in case of shipping business of non-resident
102. Liability to tax in case of shipping business of non-resident.-
(1) Notwithstanding anything contained in this Ordinance, where a non resident carries on the business of operation of ships as the owner or charterer thereof (hereinafter in this section referred to as the principal) tax shall be levied...
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