Laws / Income Tax Rules, 1984 / 17A
17A - Collection of tax from importers
2020-21
17A. Collection of tax from importers.— For the purpose of making collection of tax under section 53 of the Ordinance, the Commissioner of Customs or any appropriate officer shall collect tax in the case of any import of goods at the following rate:
(a) 5% on the value of the imported goods in case of imp...
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