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Charge of income tax

16. (1) Where an Act of Parliament provides that income-tax shall be charged for
any assessment year at any rate or rates, income-tax at that rate or those rates
shall, subject to the provisions of that Act, be charged, levied, paid and collected
in accordance with the provisions of this Ordinance in respect of the total income
of the income year or income years, as the case may be, of every person:
Provided that where under the provisions of this Ordinance income-tax is to be
charged in respect of the income of a period other than the income year, income-
tax shall be charged, levied, paid and collected accordingly.
(2) Where under the provisions of this Ordinance income-tax is to be deducted at
source, or paid or collected in advance, it shall be deducted, paid and collected
accordingly.
(3) Notwithstanding anything contained in sub-section (1), income-tax shall be
charged at the rates specified in the Second Schedule in respect of-
(i) a non-resident person, not being a company;
(ii) any income classifiable under the head Capital gains; and
(iii) any income by way of winnings referred to in section 19(13).