Section 153. Payments for Goods, Services & Contracts - ITO, 2001.

Section 153. Payments for Goods, Services & Contracts - ITO, 2001.

Section 153 of the Income Tax Ordinance, 2001 covers three key areas:

✅ Sale of Goods – Sub-section 1, Clause (a)
✅ Services Rendered – Sub-section 1, Clause (b)
✅ Execution of Contracts-Sub-section 1,Clause (c)

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