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0007 shv tax credits- losses-shabbir h.vejallani

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WORKSHOP ON INCOME TAX Hotel Sheraton, Karachi 29 – 30 August, 2005
TAX CREDITS & SET-OFF AND CARRY FORWARD OF LOSSES By Shabbir H. Vejlani
CONTENTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
TAX CREDIT – [Section 61] Charitable Donations ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
TAX CREDIT – [Section 62] Investment in Shares ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
TAX CREDIT [Section 63] Approved Pension Fund ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
TAX CREDIT [Section 64] Profit on debt ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],TAX CREDIT- Computation [Section 61 to 64] Charitable Donations ,[object Object],[object Object],Investment in Shares ,[object Object],[object Object],[object Object],Approved Pension Fund ,[object Object],[object Object],[object Object],Profit on debt ,[object Object],[object Object],[object Object]
TAX CREDIT- Miscellaneous provisions [Section 65] ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
TAX CREDIT- Miscellaneous provisions [Section 65] ,[object Object],[object Object],[object Object]
LOSS ,[object Object],[object Object]
Set off of Losses [Section 56] ,[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],Carry Forward of Losses [Section 56(2)]
[object Object],[object Object],[object Object],Carry Forward of Business Losses [Section 57]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Carry Forward of Business Losses [Section 57]
[object Object],[object Object],[object Object],Carry Forward of Speculation Losses [Section 58]
[object Object],[object Object],[object Object],Carry Forward of Capital Losses [Section 59]
[object Object],[object Object],[object Object],Set off/Carry Forward of Losses – Amalgamation [Section 57A]
[object Object],[object Object],[object Object],Set off/Carry Forward of Losses – Amalgamation [Section 57A]
Group Relief [Section 59B ] ,[object Object],[object Object],[object Object],[object Object],[object Object]
Group Relief [Section 59B ] ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Group Relief [Section 59B ] ,[object Object],[object Object],[object Object],[object Object],[object Object]
Limitations [Section 59A ] ,[object Object],[object Object],[object Object],[object Object]
Losses in case of Change in Control of an Entity [Section 98 ] ,[object Object],[object Object],[object Object],[object Object]
Foreign losses [Section 104 ] ,[object Object],[object Object],[object Object],[object Object],[object Object]
Losses sustained during exemption period [Section 55(2)] ,[object Object],[object Object]
Thank you

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