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00:00بسم اللہ الرحمن الرحیم
00:02اسلام علیکم
00:04آج ہم بہت اہم پرسند
00:07ایس کمپنیز اس کو دیکھنے جا رہے ہیں
00:10اور اس میں لمبی لسٹ ہے
00:14تو سب سے پہلے کمپنی
00:19what is company under the income tax law
00:22so a company as defined in the companies
00:26ایک ٹو تھازن سیونٹین
00:27اور کمپنیز ایک ٹو تھازن سیونٹین
00:31میں جو ڈیفائن کیا ہوا ہے
00:32اس سے مراد یہ ہے
00:34کہ کمپنیز ایک نائنٹین تھرٹین
00:36سے لے کے اب تک جتنے بھی
00:38قوانین ہیں ان میں سے کسی کے داعت بھی
00:40اگر کو ریجسٹر ہے تو
00:41that is termed as a company under the company law
00:43then a body corporate
00:46formed by or under any law
00:48enforced in پاکستان
00:49so statutory body
00:51then a modarبہ
00:52a company incorporated outside پاکستان
00:55so دوسرے ممالک کی بھی
00:57کمپنیز کو ہم کمپنیز سمجھے گی
00:58then a cooperative society
01:00finance society
01:01or any other society
01:02ان کے لیے آپ کو پتہ ہے
01:03مختلف قوانین ہے
01:04اور ان کے طاعت ان کو
01:05ریجسٹر کیا جاتا ہے
01:06a non-profit organization
01:08کسی بھی format میں ہو
01:10کہیں بھی کسی بھی
01:12قانون کے طاعت بنی ہو
01:13if it is NPO
01:14then it will be taken as company
01:16under the company
01:17under the income tax law
01:18then a trust
01:20an entity or body of persons
01:22established under any law
01:24if foreign association
01:26incorporated or not
01:28declared by FBR
01:30to be a company
01:31اس کا مطلب یہ ہے
01:31کہ دوسرے ملک کی قانون
01:33کے مطابق
01:33یہ کمپنی نہیں ہے
01:35association
01:38association of persons
01:39چاہے وہ کسی قانون کے
01:41دیت بنی ہو
01:42یا نہ
01:42ریجسٹر ہوئی ہو
01:43اگر اسے FBR چاہے
01:46تو اسے
01:46declare کر سکتا ہے
01:47as a company
01:47and if the FBR has declared
01:49then that
01:50institution
01:51will be termed as
01:52company
01:53then a provincial government
01:54so
01:56صوبائی حکومت
01:57بھی
01:57income tax
01:58make
01:59company
01:59کے طور پہ ہے
02:00اسی طریقے سے
02:01local government
02:02in Pakistan
02:02and a small company
02:03یہ وہ ساری
02:05چیزیں
02:05head کر لیں
02:05this becomes
02:07company under the
02:07income tax law
02:09then
02:10small company
02:11اس سے مراد کیا ہے
02:16جو یہ دو
02:17conditions پہ پوری
02:18اترتی ہو
02:18that will be termed
02:20as a small company
02:21it is registered
02:23on after
02:24first july
02:252005
02:26under the
02:28company's act
02:29as a new
02:30company and
02:31is not
02:32formed by
02:33splitting up
02:34or reconstitution
02:35of business
02:36already in existence
02:37so
02:38پہلے سے
02:39موجود
02:39business
02:40کو
02:40سپلٹ
02:41کر کے
02:41یا
02:42reconstitute
02:42کر کے
02:43اس کو
02:43نہ بنا گیا
02:44ہو
02:44بالکل
02:45نئی
02:45company
02:45ہو
02:46اور
02:46یکم
02:46جولائی
02:472005
02:47یا اس کے
02:48بعد
02:48بنی ہو
02:49then
02:49it has
02:51a paid
02:52up
02:52capital
02:52plus
02:53undistributed
02:54reserves
02:54up to
02:55rupees
02:5550
02:55million
02:56employees
02:59up to
02:59250
03:00at
03:00any
03:00time
03:00during
03:00the
03:01year
03:02then
03:02and
03:03total
03:03annual
03:04turnover
03:04up to
03:05rupees
03:05250
03:05million
03:06so
03:07یہ
03:07تینوں
03:08پوری
03:08ہونا
03:08ضروری
03:09ہیں
03:09اگر
03:09ان میں سے
03:10کوئی
03:10ایک
03:10بھی
03:10ہو
03:11جاتی
03:11ہے
03:11مثال
03:11کے
03:11طور
03:12پہ
03:12اس
03:12capital
03:1350
03:13million
03:13سے
03:13بڑھ
03:14جاتا
03:14ہے
03:14یا
03:14اس
03:14کی
03:14employees
03:15250
03:15سے
03:16بڑھ
03:16جاتے
03:16ہیں
03:17یا
03:17اس
03:17کا
03:17annual
03:18turnover
03:18250
03:19million
03:19سے
03:19بڑھ
03:19جاتا
03:20ہے
03:20تو
03:20then
03:20it
03:20will
03:20not
03:21be
03:21a
03:21small
03:21company
03:21it
03:22will
03:22be
03:22a
03:22regular
03:23company
03:23small
03:24company
03:24rates
03:24are
03:25different
03:26then
03:28comes
03:29public
03:29company
03:30کیونکہ
03:31public
03:32company
03:33جو ہے
03:33اس
03:34پہ
03:34بعض
03:34special
03:34provisions
03:35apply
03:35ہوتی
03:35ہیں
03:36جو
03:36عام
03:36private
03:37company
03:38پہ
03:38نہیں
03:38ہوتی
03:38تو
03:40اس
03:40سے
03:40مراد
03:40کیا
03:41ہے
03:41a
03:43company
03:43in
03:44which
03:44at
03:45least
03:4550%
03:46shares
03:46are
03:47held
03:47by
03:47the
03:47government
03:48یہ
03:49government
03:49federal
03:50government
03:50بھی
03:50ہو
03:50سکتی
03:50اور
03:51provincial
03:51government
03:51بھی
03:52ہو
03:52سکتی
03:52then
03:53a
03:54company
03:55in
03:55which
03:55at
03:55least
03:5550%
03:56shares
03:57are
03:57held
03:57by
03:57your
03:57foreign
03:58government
03:58are
03:59a
03:59foreign
03:59company
04:00owned
04:00by
04:00your
04:00foreign
04:00government
04:01so
04:02اگر
04:03ہم
04:03ان
04:03دونوں
04:04points
04:04کو
04:04دیکھیں
04:04تو
04:05a
04:05company
04:06which
04:06is
04:06owned
04:10government
04:10or
04:11maybe
04:11a
04:11foreign
04:11government
04:12تو
04:12اگر
04:12کسی
04:13government
04:13کے
04:13پاس
04:14اس
04:14کی
04:14holding
04:14ہے
04:15تو
04:15that
04:15will
04:15be
04:16termed
04:16as
04:16a
04:16public
04:16company
04:17for
04:17income
04:18tax
04:18a
04:19company
04:19which
04:19is
04:19listed
04:20on
04:20Pakistan
04:20stock
04:21exchange
04:21اور
04:23پھر
04:23کیا
04:24کہتے ہیں
04:24at
04:24any
04:24time
04:25in
04:25the
04:25tax
04:25year
04:25and
04:26which
04:26remained
04:27listed
04:27at
04:28the
04:28end
04:29of
04:29that
04:29tax
04:30year
04:30یہ
04:31ذرا
04:31دھیان
04:31میں
04:32رکھنے
04:32والی
04:32چیز
04:32ہے
04:32کہ
04:33اگر
04:33at
04:33the
04:33end
04:34of
04:34the
04:34tax
04:35year
04:36it
04:36is
04:37listed
04:37then
04:38it
04:38will
04:38be
04:38termed
04:39as
04:39a
04:40public
04:40company
04:41اور
04:41اگر
04:42year
04:43end
04:43سے
04:43پہلے
04:44پہلے
04:44deal
04:44list
04:44ہو
04:45جاتی
04:45ہے
04:45تو
04:45پھر
04:45یہ
04:45public
04:46company
04:47نہیں
04:47رہے
04:47گی
04:47جیسے
04:52NIT
04:53ہے
04:53اور
04:55any
04:55other
04:55trust
04:56as
04:56defined
04:56in
04:56the
04:57trust
04:57act
04:571882
04:59تو
04:59یہ
05:00public
05:00companies
05:00ہیں
05:01اور
05:01جو
05:02public
05:03company
05:03نہیں
05:04ہے
05:04that
05:05is
05:05a
05:05private
05:06company
05:06ٹھیک ہے
05:07so
05:08companies
05:10act
05:10میں
05:10private
05:11company
05:11define
05:12کی
05:12گئی
05:12ہے
05:12اور
05:13جو
05:13private
05:13company
05:14نہیں
05:14ہے
05:14that
05:15is
05:15a
05:15public
05:15company
05:15اور
05:16یہاں
05:16کیا گیا
05:17ہے
05:17کہ
05:17یہاں
05:19define
05:20کیا گیا
05:20ہے
05:20public
05:21company
05:21کو
05:21اور
05:22جو
05:22public
05:22company
05:22کی
05:23definition
05:23پہ
05:23پہ پوری
05:23company
05:24نہیں
05:24اترتی
05:24that
05:25is
05:25termed
05:25as
05:25a
05:26private
05:26company
05:26اور
05:26پھر
05:27ذرا
05:27zین
05:27میں
05:27رکھنا
05:27ہے
05:28کہ
05:28دو
05:29definitions
05:30موجود
05:31ہیں
05:31definitions
05:32of
05:32the
05:32term
05:33public
05:33company
05:33and
05:34private
05:34company
05:34under
05:34the
05:35company
05:35act
05:35and
05:36the
05:37income
05:37tax
05:37ordinance
05:37are
05:38altogether
05:38different
05:39دونوں
05:41different
05:41ہیں
05:41public
05:42company
05:43under
05:43the
05:43company
05:44law
05:44may
05:45be
05:45a
05:45private
05:46company
05:46under
05:47the
05:47income
05:47tax
05:47ordinance
05:48and
05:49vice
05:49versa
05:53so
06:00private
06:01company
06:01اور
06:01public
06:02company
06:02اس کے
06:03example
06:03لیتے ہیں
06:03spin
06:09tax
06:09limited
06:09state
06:15cement
06:15corporation
06:19of
06:23پاکستان
06:24private
06:28limited
06:28یہ دو
06:32companies
06:32اگر
06:34ہم
06:34company
06:34law
06:34کی
06:35بات
06:35کریں
06:35under
06:37the
06:37company
06:37law
06:38it
06:40is
06:40public
06:40company
06:41کیونکہ
06:43نام
06:43سے
06:44پتہ
06:44لگ
06:44رہا ہے
06:44کہ
06:45limited
06:46کا
06:46مطلب
06:46ہے
06:46private
06:47limited
06:47it
06:47is
06:48limited
06:48سمراض
06:49public
06:49limited
06:50اسی
06:51طریقے سے
06:51یہاں
06:52اگر
06:52company
06:52law
06:52کی
06:52بات
06:53کریں
06:53تو
06:54یہ
06:54لفظ
06:55private
06:55اس کے
06:55نام
06:55کے
06:56ساتھ
06:56آ
06:56رہا ہے
06:56so
06:57it
06:57will
06:57be
06:57a
06:57private
06:58company
06:58لیکن
07:00یہ
07:00company
07:01law
07:01کی
07:01بات
07:01اب
07:02tax
07:02میں
07:02جب
07:02دیکھتے ہیں
07:03tax
07:06میں
07:06یہ
07:06spin
07:06tax
07:06limited
07:07is a
07:09private
07:09sector
07:10company
07:11although
07:12it
07:12is a
07:12public
07:13company
07:13under
07:13the
07:13company
07:13law
07:14but
07:15it
07:16is
07:16not
07:16listed
07:17on
07:17the
07:17stock
07:18exchange
07:18so
07:20income
07:22tax
07:22میں
07:22public
07:22company
07:22کون
07:23سی
07:23ہے
07:23which
07:23is
07:23listed
07:24on
07:25the
07:25stock
07:25exchange
07:25and
07:26which
07:26is
07:26owned
07:27by
07:27the
07:27government
07:27to
07:28these
07:28two
07:28things
07:28are
07:29so
07:29tax
07:30in
07:30private
07:30company
07:31will
07:31be
07:31and
07:35this
07:35state
07:36cement
07:36car
07:36position
07:36of
07:36Pakistan
07:37private
07:37limited
07:37company
07:38was
07:38owned by
07:51the
07:51government
07:51so
07:53tax
07:53was
07:55a
07:55public
07:55company
07:56تو
07:58یہ
07:58ذرا
07:58فرق
07:58زین
07:59میں
07:59رکھنا
07:59ہے
07:59definition
08:00دونوں
08:00کی
08:00کہ
08:01public
08:01company
08:02کیا
08:02ہے
08:02اور
08:02private
08:03company
08:03کیا
08:03ہے
08:03income
08:04tax
08:04میں
08:04different
08:05ہے
08:05اور
08:05company
08:07law
08:07میں
08:08different
08:08then
08:11residential
08:12status
08:12of a
08:12company
08:13a company
08:16shall
08:16be
08:16resident
08:17for a
08:17tax
08:17year
08:18if
08:18it
08:20is
08:21formed
08:21by
08:21or
08:21under
08:22any
08:22law
08:22enforced
08:23in
08:23Pakistan
08:23اگر
08:24یہ
08:24کسی
08:24پاکستانی
08:25قانون
08:25کی
08:25تعد
08:25بنی
08:25ہے
08:26تو
08:26then
08:26it
08:27will
08:27be
08:27a
08:30resident
08:30company
08:30then
08:31control
08:31and
08:32management
08:32of its
08:32affairs
08:33is
08:33situated
08:34wholly
08:34in
08:35Pakistan
08:36at
08:36any
08:37time
08:37in
08:37the
08:37tax
08:38year
09:08to
09:10not
09:10resident
09:11company
09:11now
09:13taxation
09:13of
09:14companies
09:14company
09:18ہم
09:19جانتے ہیں
09:19is a
09:20separate
09:20legal
09:20entity
09:51the
09:51rate
09:51which
09:52applicable
09:52are
09:53on
09:53the
09:53type
09:53of
09:53company
09:54that
09:56is
09:56the
09:56company
09:57that
09:57is
09:57the
09:57rate
09:59different
10:00and
10:00banking
10:01company
10:02are
10:02different
10:02and
10:03other
10:04companies
10:04are
10:04different
10:05and
10:05this
10:08income
10:08shall
10:08also
10:09be
10:09subject
10:09to
10:09minimum
10:10tax
10:10under
10:10certain
10:11sections
10:11of
10:12the
10:12income
10:12tax
10:12ordinance
10:13اور
10:14یہ
10:14companies
10:15کے
10:15حوالے
10:15سے
10:15minimum
10:16tax
10:16section
10:17113
10:17تو
10:17اپنی
10:18جگہ
10:18پہ
10:18ہے
10:18اس کے
10:19لئے
10:19113
10:20سی
10:20بھی
10:20ایک
10:20section
10:21اس
10:21کے
10:21لئے
10:21موجود
10:22ہے
10:22جو
10:22alternate
10:23corporate
10:23tax
10:23کی
10:24بات
10:24کرتے ہیں
10:24then
10:25dividend
10:26income
10:26received
10:26by a
10:27company
10:27falls
10:28under
10:28FDR
10:28and
10:29subject
10:30to
10:30tax
10:30under
10:30section
10:315
10:31of
10:31the
10:31income
10:32tax
10:32ordinance
10:32tax
10:33will
10:33be
10:34charged
10:34and
10:34the
10:34gross
10:35amount
10:35of
10:35dividend
10:35at
10:36the
10:36rates
10:36applicable
10:37to
10:37dividends
10:37جو
10:38ہم
10:38نے
10:38detail
10:38سے
10:38discuss
10:39کیا
10:39ہو
10:39ہے
10:39جب
10:39ہم
10:40dividend
10:40اور
10:41profit
10:41and
10:41debt
10:41کا
10:42chapter
10:42دیکھ
10:42رہے
10:42تھے
10:43tax
10:44rates
10:45بڑے
10:47simple
10:48small
10:48company
10:48کا
10:4920%
10:49banking
10:50company
10:5139%
10:52اور
10:52باقی
10:52جتنی
10:53company
10:53سے
10:5329%
10:55بڑا
10:55simple
10:56کوئی
10:56اس
10:56میں
10:56پنگا
10:57نہیں
10:57super
10:59tax
10:59exactly
11:00وہ
11:01ہی
11:01ہے
11:01جو
11:01آپ
11:02نے
11:02پڑا
11:02ہوا
11:02individuals
11:03میں
11:03and
11:03EOP
11:03میں
11:04so
11:04repeat
11:04کرنے
11:05کی
11:05ضرور
11:05نہیں
11:05ہے
11:05جو
11:05آپ
11:06نے
11:06individual
11:06میں
11:06پڑھ
11:06لیا
11:06تھا
11:07EOP
11:07میں
11:07پڑھ
11:07لیا
11:07تھا
11:08وہ
11:08ہی ہے
11:08اور
11:08یاد
11:09رکھنا
11:09بڑی
11:09سمپل
11:10ہے
11:10کہ
11:11150
11:11million
11:11تک
11:12کسی
11:12قسم
11:12کا
11:13کوئی
11:13نہیں
11:13ہے
11:13اگلے
11:15ہر
11:1550
11:15million
11:16پہ
11:161%
11:161%
11:17بڑھتا
11:17چلا جا
11:18رہے
11:18so
11:19150
11:19سے
11:20200
11:201%
11:21200
11:22سے
11:22250
11:222%
11:241%
11:25بڑھتا ہے
11:25اور
11:26300
11:26million
11:27سے
11:27زیادہ
11:27ہو
11:27تو
11:274%
11:28ہو
11:28جائے
11:28گا
11:29باقی
11:30ساری
11:30پروین
11:31وہی ہیں
11:31بھی
11:31اس میں
11:31کسی
11:32قسم
11:32کی
11:32ایک
11:34آپ
11:34یاد
11:35کر
11:35لیں
11:35تو
11:35individual
11:36EOP
11:36and
11:36company
11:37سب
11:37پر
11:37اپلائی
11:37ہو
11:38جائے
11:38گی
11:38اس
11:38کو
11:38دیکھنے
11:39کی
11:39ضرورت
11:40نہیں
11:40ہے
11:40then
11:42comes
11:43transfer
11:43to
11:44participatory
11:45reserve
11:45ہم
11:47نے
11:47section
11:4821
11:49section
11:5121
11:52اس
11:57میں
11:57پڑھا
11:57تھا
11:57inadmissible
11:58چیزوں
11:59میں
11:59کہ
12:01reserve
12:02is
12:05inadmissible
12:07یہ ہم نے
12:12پڑھا ہو
12:12کہ
12:14کسی
12:15بھی
12:15قسم
12:15کا
12:15reserve
12:16کہیں
12:16سے
12:16بھی
12:17بنایا
12:17ہو
12:17that
12:18cannot
12:18be
12:18termed
12:19as
12:19admissible
12:21under
12:21the
12:21income
12:22tax
12:22while
12:22computing
12:22income
12:23of
12:23a
12:23company
12:23لیکن
12:24یہ
12:25جو ہے
12:25participatory
12:26reserve
12:26یہ
12:28section
12:28636
12:29of the
12:29company
12:30act
12:30کی
12:30تحت
12:30بنتا ہے
12:31جو
12:31participatory
12:33redeemable
12:34capital
12:34company
12:36issue
12:36کرتی ہے
12:37اس
12:38کو
12:38redeem
12:38کرنے
12:39کے
12:39لئے
12:39reserve
12:39create
12:40کیا
12:40جاتا ہے
12:40which
12:40is
12:40termed
12:41as
12:41participatory
12:42reserve
12:42تو
12:43اس
12:43کے
12:43حوالے
12:44سے
12:44کیا
12:44ہے
12:44کہ
12:44جنرل
12:48rule
12:48ہم نے
12:48پڑھا
12:48ہو
12:48ہے
12:48section
12:4921
12:49کا
12:49اس
12:50deviation
12:50ہے
12:51اس
12:51سے
12:51ہٹ
12:52کے
12:52ہے
12:52a
12:52company
12:53is
12:53allowed
12:54a
12:54deduction
12:54for
12:54an
12:55amount
12:55transferred
12:55in
12:56tax
12:56year
12:56to
12:57a
12:57participatory
12:58reserve
12:58اور
12:59یہ
12:59reserve
12:59create
13:00کرنا
13:00under
13:00section
13:00636
13:01of
13:02the
13:02company
13:02that
13:02ضروری
13:03ہے
13:03subject
13:04to
13:04the
13:04following
13:05conditions
13:05number
13:06one
13:06reserve
13:07is
13:07created
13:08as
13:08per
13:08agreement
13:09between
13:09the
13:09company
13:10and
13:10a
13:10banking
13:10company
13:11for
13:11participatory
13:12redeemable
13:12capital
13:13تو
13:14یہ
13:14participatory
13:15redeemable
13:16capital
13:16issue
13:16کیا تھا
13:17company
13:17to
13:17a
13:17banking
13:18company
13:18اور
13:18ایک
13:19agreement
13:19کے
13:19نتیجے
13:19میں
13:20وہ
13:20تھا
13:20and
13:20then
13:20deduction
13:21is
13:21restricted
13:22to
13:22the
13:22following
13:23amounts
13:23maximum
13:25کتنا
13:25ہے
13:26in
13:26a
13:27tax
13:27year
13:275%
13:28of
13:28the
13:28value
13:29of
13:29participatory
13:29redeemable
13:30capital
13:30and
13:34in
13:34all
13:35tax
13:35years
13:3510%
13:36of
13:36the
13:37participatory
13:37redeemable
13:38capital
13:38اس
13:38کا
13:38مطلب
13:38یہ
13:39ہے
13:39کہ
13:39maximum
13:4010%
13:41of
13:41the
13:42PRC
13:42it
13:43is
13:43allowed
13:43as
13:44deduction
13:44اس
13:44سے
13:46utilization
13:47of
13:48reserve
13:48کن
13:48کن
13:48چیزوں
13:49پہ
13:49ہونی
13:49چاہیے
13:50تب
13:51یہ
13:51ملے
13:52گا
13:52in
13:52order
13:53to
13:53avail
13:53the
13:53continued
13:54deduction
13:56in
13:56respect
13:56of
13:57amount
13:57transfer
13:57to
13:58participatory
13:58reserve
13:59a
14:00company
14:00has
14:00to
14:00utilize
14:01that
14:02part
14:02of
14:02the
14:02participatory
14:03reserve
14:04کن
14:04چیزوں
14:04کے
14:16who
14:18created
14:19to
14:19do
14:19to
14:21do
14:21to
14:22the
14:22part
14:24of
14:25the
14:25participatory
14:27renewable
14:27capital
14:27دونوں
14:28کو
14:28pay
14:29off
14:29کرنے
14:29کے
14:29لئے
14:29استعمال
14:30کیا
14:30جاتا
14:30ہے
14:30لیکن
14:31یہاں
14:31وہ
14:31کہتے ہیں
14:32کہ
14:32payment
14:32for
14:32share
14:33of
14:33profit
14:33یہ
14:34profit
14:35آپ
14:35نے
14:35pay
14:36کرنے
14:36کے
14:36لئے
14:36کرنا
14:37ہے
14:37یا
14:37کوئی
14:37اور
14:37خرچہ
14:38which
14:38is
14:38allowed
14:39as
14:39reduction
14:40or
14:40exemption
14:40under
14:41the
14:41income
14:41tax
14:41order
14:41where
14:42the
14:42amount
14:46shall
14:47be
14:47included
14:47in
14:48the
14:48business
14:48income
14:49of
14:49the
14:49company
14:50in
14:50the
14:50year
14:51in
14:51which
14:51it
14:51is
14:51so
14:52applied
14:52profit
15:11and
15:11debt
15:11received
15:12by
15:12a
15:12company
15:13number
15:17one
15:17profit
15:18and
15:18debt
15:18shall
15:18be
15:18taxable
15:19under
15:19NTR
15:19as
15:20income
15:20from
15:20other
15:21sources
15:21so
15:22it
15:22is
15:23income
15:23from
15:23other
15:23sources
15:24NTR
15:24میں
15:25ہو
15:25گا
15:25company
15:26shall
15:27be
15:27entitled
15:27to
15:27deduction
15:28section
15:2840
15:28of
15:29the
15:29income
15:29tax
15:29orders
15:30naturally
15:30جب
15:33section
15:3339
15:33میں
15:34کسی
15:34income
15:34کو
15:34لینا
15:34ہے
15:34تو
15:35section
15:3540
15:35کی
15:36deduction
15:36ساری
15:36کی
15:36ساری
15:37admissible
15:37ہوگی
15:37then
15:38the
15:38person
15:39making
15:39payment
15:39and
15:40account
15:40of
15:40profit
15:40and
15:40debt
15:41shall
15:41deduct
15:41tax
15:42at
15:42source
15:42under
15:43section
15:43151
15:44of
15:44the
15:45income
15:45tax
15:45ordinance
15:45and
15:46the
15:46tax
15:47so
15:47deducted
15:47shall
15:48be
15:48adjustable
15:49against
15:49the
15:49tax
15:49liability
15:50of
15:50the
15:50company
15:50or
15:51third
15:51tax
15:52and
15:52profit
15:52and
15:52debt
15:52levied
15:54under
15:54section
15:557b
15:55of
15:56the
15:56income
15:56tax
15:56ordinance
15:57and
15:58S3R
15:58shall
15:58not
15:59be
15:59applicable
15:59to
15:59a
16:00company
16:00deriving
16:01this
16:07disposal
16:10of
16:10assets
16:11between
16:12holy
16:12owned
16:12companies
16:13section
16:1695
16:16تھی
16:17sole
16:18proprietorship
16:19کی
16:19conversion
16:19into
16:19a
16:20company
16:20section
16:2296
16:23تھی
16:23firm
16:25کی
16:26conversion
16:26into
16:26a
16:26company
16:27اور
16:28اب
16:28holy
16:28owned
16:29companies
16:29جو
16:29ہیں
16:30وہ
16:31ایک
16:32دوسری
16:32کمپنی
16:32میں
16:33تیسری
16:33کمپنی
16:33میں
16:34مرچ
16:34ہونے
16:34جا
16:34رہی
16:35گی
16:35تو
16:37rules
16:38زیادہ
16:38تر
16:39وہی
16:39ہیں
16:39بڑی
16:41معمولی
16:41سی
16:41تبدیلی
16:42ہے
16:42no
16:44gain
16:44or loss
16:44and
16:45disposal
16:45of
16:45asset
16:45by
16:46a
16:46company
16:46to
16:46another
16:47company
16:47if
16:49at
16:49the
16:49time
16:50of
16:50disposal
16:50both
16:53companies
16:54belong
16:54to a
16:54holy
16:55owned
16:55group
16:55of
16:56resident
16:56companies
16:57یہ
16:58پہلے
16:58دیکھ لیں
16:58کہ
16:59holy
16:59owned
16:59group
17:00کیا
17:00ہوتا
17:00ہے
17:00the
17:01transfer
17:02and
17:02the
17:02transfer
17:03companies
17:04shall
17:05belong
17:06to
17:06a
17:06holy
17:06owned
17:06group
17:07if
17:07one
17:08company
17:09beneficially
17:10owns
17:10all
17:11the
17:11issued
17:11shares
17:11of
17:12the
17:12other
17:12company
17:12or
17:13the
17:13third
17:13company
17:14beneficially
17:14holds
17:15all
17:16the
17:16issued
17:16shares
17:17of
17:17both
17:17companies
17:18in
17:18in
17:18both
17:18in
17:18kis
17:19category
17:19when
17:19they
17:19are
17:20going
17:21to
17:21have
17:21a
17:21whole
17:21owned
17:22group
17:23of
17:23companies
17:23will
17:24be
17:24then
17:26the
17:26liability
17:27in
17:27respect
17:28of
17:28assets
17:28must
17:29not
17:29be
17:29more
17:30than
17:30the
17:30transfer
17:30cost
17:31of
17:31asset
17:32transfer
17:33cost
17:34of
17:34asset
17:34and
17:36transfer
17:36must
17:37یہ
17:38transfer
17:38کی
17:38بات
17:38ہو
17:39رہی
17:39ہے
17:39transfer
17:41must
17:41undertake
17:42to
17:42discharge
17:42any
17:43liability
17:43in
17:43respect
17:43of
17:44the
17:44assets
17:44acquired
17:44and
17:47transfer
17:48must
17:49not
17:49be
17:49exempt
17:50from
17:50tax
17:50for
17:51the
17:51tax
17:52year
17:52in
17:52which
17:53disposal
17:54takes
17:54place
17:55ٹھیک ہے
17:56کہ
17:57جس
17:57کو
17:57یہ
17:57shares
17:58transfer
17:58کیے
17:58گئے
17:58ہیں
17:59وہ
18:01exempt
18:01نہیں
18:01ہونا
18:02چاہیے
18:02اور
18:02وہ
18:02liability
18:03undertake
18:03کرنی
18:04چاہیے
18:04then
18:05asset
18:05acquired
18:06shall
18:06be
18:06treated
18:06as
18:07having
18:07the
18:08same
18:08character
18:09as
18:09it
18:09had
18:09in
18:10the
18:10hands
18:10of
18:10the
18:10transfer
18:11تو
18:13وہی
18:13چیز
18:13جو
18:13آپ
18:13نے
18:13پہلے
18:14پڑی
18:14ہوئی ہے
18:14cost
18:16of
18:16acquisition
18:17exactly
18:17same
18:18جی
18:18کسی
18:19قسم کی
18:19کوئی
18:19تبدیلی
18:20نہیں
18:20ہے
18:20جو
18:21آپ
18:21نے
18:21individuals
18:21میں
18:22پڑھا
18:23تھا
18:23وہی
18:23exactly
18:24same
18:25cost
18:30of
18:30consideration
18:31in
18:31kind
18:31یہ
18:31ایک
18:32additional
18:33چیز
18:34ہے
18:34وہ
18:36کیا
18:36transfer
18:37cost
18:37of
18:37any
18:37consideration
18:38received
18:38in
18:38kind
18:39shall
18:39be
18:40the
18:40cost
18:40of
18:40the
18:40asset
18:41transferred
18:41as
18:41determined
18:42یہ
18:42جو
18:43ابھی
18:43ہم
18:43نے
18:43پڑھا ہے
18:43less
18:44amount
18:44of
18:45any
18:45liability
18:45in
18:45respect
18:45of
18:46such
18:46asset
18:46undertaken
18:47by
18:48the
18:48transfer
18:48تو
18:49اس
18:49طرح سے
18:50آپ
18:51آپ
18:51cost
18:52of
18:52construction
18:52نکال
18:53لیں
18:53unabsorbed
18:54depreciation
18:55exactly
18:56وہی
18:56جو
18:56آپ
18:56نے
18:56پہلے
18:56پڑھا
18:57ہو
18:57ہے
18:57کہ
18:58اگر
18:58کوئی
18:58unabsorbed
18:59depreciation
18:59ہے
18:59تو یہ
18:59admissible
19:00deduction
19:00کی
19:00طور پہ
19:01لے
19:01لیں
19:01ہا
19:03exemption
19:04from
19:04certain
19:05conditions
19:05the
19:07condition
19:08that
19:08the
19:08transfer
19:09should
19:10be
19:10a
19:10resident
19:11company
19:11and
19:11belong
19:12to
19:12a
19:13holy
19:13owned
19:14group
19:14of
19:14resident
19:14companies
19:15shall
19:15not
19:15apply
19:16if
19:16یعنی
19:17کہ
19:17جو
19:17transfer
19:18ہے
19:18resident
19:20اس
19:20کا
19:20ہونا
19:21یا
19:22holy
19:22owned
19:23group
19:23of
19:23companies
19:24کا
19:24ہونا
19:24ضروری
19:25نہیں
19:25ہے
19:26کن
19:26صورتوں
19:26میں
19:27number
19:27one
19:28the
19:28transfer
19:28resident
19:30company
19:30shall
19:30own
19:31or
19:31acquire
19:31at
19:32least
19:3275%
19:34of
19:34the
19:34share
19:34capital
19:34of
19:35the
19:35transfer
19:35company
19:36and
19:37the
19:37business
19:37in
19:37Pakistan
19:38of
19:38the
19:38transfer
19:39company
19:39تو
19:40یہ
19:40جو
19:40transfer
19:41ہے
19:41اس کے
19:42پاس
19:42پہلے
19:43سے
19:43ہی
19:43اس
19:43transfer
19:43company
19:44جو
19:44ہے
19:44اس
19:45کے
19:4575%
19:46یا
19:48اس سے
19:48زیادہ
19:49کا
19:49share
19:49capital
19:49ہے
19:49اور
19:50یہاں
19:50جو
19:50بزنس
19:51ہے
19:51اس کے
19:52حوالے
19:52سے
19:52اس کے
19:52باز
19:53یہ
19:53موجود
19:54ہے
19:54the
19:55amalgamated
19:55company
19:56is a
19:57company
19:57incorporated
19:58in
19:58Pakistan
19:58اب
19:59جو
19:59نئی
19:59company
20:00بن
20:00رہی
20:00ہے
20:00وہ
20:01amalgamated
20:02company
20:02جو ہے
20:02that
20:03is
20:03incorporated
20:04in
20:04Pakistan
20:05then
20:06the
20:07assets
20:07of
20:07the
20:07amalgamated
20:08company
20:08or
20:09the
20:09companies
20:09immediately
20:10before
20:10the
20:11amalgamation
20:11become
20:12the
20:12assets
20:13of
20:13the
20:13company
20:14this
20:33amalgamation
20:34کی
20:34definition
20:36لگتا ہے
20:38کہ
20:38اس میں
20:38اس کے
20:41دو
20:42پوائنٹس
20:42غائب
20:43ہو
20:43گئے
20:44تو
20:45یہ
20:45ہم
20:45دیکھتے
20:45ہیں
20:45جی
20:46بعد
20:46میں
20:46disposal
20:52of
20:52assets
20:52under
20:53scheme
20:53of
20:53arrangement
20:54and
20:55reconstruction
20:56ذرا
21:00جس
21:00ایک
21:00منٹ
21:01پہلے
21:01ہم
21:01amalgamation
21:02کو
21:02دیکھ
21:02ہی
21:03لیں
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30:06entitled
30:06to
30:07set
30:07up
30:07and
30:07carry
30:07forward
30:08of
30:08losses
30:08and
30:09unabsorbed
30:10depreciation
30:10if
30:11number
30:11one
30:11it
30:12continues
30:13the
30:13business
30:13of
30:14the
30:14amalgamating
30:14company
30:15for
30:15at
30:15least
30:16five
30:16years
30:16from
30:16the
30:17date
30:17of
30:17the
30:17amalgamation
30:18and
30:18the
30:19scheme
30:19of
30:19amalgamation
30:20is
30:20approved
30:20by
30:20the
30:21state
30:21waker
30:21pakistan
30:21seccp
30:22or
30:23any
30:23court
30:23اگر
30:24یہ
30:24conditions
30:24پوری
30:25ہوتی ہیں
30:25تو
30:25پھر
30:25یہ
30:26ہو
30:26سکتا
30:34پتہ
30:35لگتا
30:36ہے
30:36کہ
30:36بعد
30:37میں
30:37کوئی
30:38ایک
30:38condition
30:39پوری
30:39نہیں
30:39ہوئی
30:39the
30:40set
30:40off
30:41of
30:41loss
30:41our
30:42depreciation
30:43shall
30:43be
30:43deemed
30:43to be
30:44the
30:44income
30:44deemed
30:46as
30:47income
30:47of
30:47the
30:47loss
30:48adjusting
30:48company
30:49جیس
30:50نے
30:50adjust
30:50کی
30:50اس
30:51کی
30:51انکم
30:51سمجھ
30:51لیں
30:51گے
30:52کس
30:52سال
30:52for
30:53the
30:53tax
30:54year
30:54in
30:54which
30:54is
30:55discovered
30:56by
30:56the
30:56tax
30:57authorities
30:57یہ
30:58نہیں
30:58کہ
30:58جب
30:58دیفال
30:59کیا
30:59جس
30:59سال
31:00یہ
31:00پتہ
31:00چلا
31:01کہ
31:01یہ
31:01ڈیفال
31:02تھا
31:03اس
31:03سال
31:03کی
31:04انکم
31:04میں
31:04آٹ
31:04کرتے
31:04ہیں
31:04اور
31:07جب
31:07companies
31:08amalgamate
31:08ہوتی
31:09ہیں
31:09تو
31:09اس
31:09کے
31:09نتیجے
31:10میں
31:10جو
31:10provident
31:11funds
31:11ہیں
31:11ان پہ
31:11بھی
31:12مسئلہ
31:12آتا
31:12ہے
31:12تو
31:13ریکنیشن
31:14آف
31:14a
31:14provident
31:15fund
31:15shall
31:15not
31:16be
31:16affected
31:16unless
31:18the
31:19commissioner
31:20otherwise
31:20directs
31:21by
31:21the
31:21fact
31:22that
31:22the
31:22fund
31:23is
31:29amalgamation
31:30of
31:30the
31:30undertakings
31:31in
31:31connection
31:32with
31:32which
31:32the
31:32two
31:33funds
31:33are
31:33maintained
31:34جس
31:35کا
31:35مطلب
31:35دو
31:35companies
31:36کے
31:36جو
31:36الیدہ
31:36سے
31:37recognized
31:38provident
31:38funds
31:39تھے
31:39وہ
31:39recognized
31:40ہی
31:40سمجھے
31:40جائیں
31:40گے
31:40چاہے
31:41وہ
31:41آپس
31:41میں
31:41مجھ
31:42ہی
31:42کیوں
31:42نہ
31:42ہو جائیں
31:43وہ
31:43خاص
31:43حالات
31:44میں
31:44commissioner
31:44چاہے
31:45تو
31:45اس کے
31:45برقس
31:45جا
31:45سکتا
31:46otherwise
31:46protein
31:47میں
31:47یہ
31:47چیز
31:47ہوگی
31:48then
31:51comes
31:51group
31:52taxation
31:52group
31:55taxation
31:56کیا
31:56ہے
31:56کہ
31:59تمام
31:59group
32:00companies
32:00کو
32:00one
32:01fiscal
32:01unit
32:02سمجھ
32:02لیا جائیں
32:02one
32:04fiscal
32:04unit
32:05اس
32:06کا
32:06مطلب
32:06یہ
32:06ہے
32:07کہ
32:07انہیں
32:07ایک
32:09company
32:10سمجھ
32:10تے
32:10ہوئے
32:10آپ
32:11نے
32:11کر
32:11نا
32:11ہے
32:11تو
32:12کھن
32:12صورتوں
32:12میں
32:13group
32:18taxation
32:19is a scheme
32:19whereby
32:20the
32:20holding
32:20and
32:21the
32:21subsidiary
32:21companies
32:22of
32:22hundred
32:22percent
32:23owned
32:23group
32:24may
32:26opt
32:27to
32:27be
32:27taxed
32:28as
32:28one
32:28fiscal
32:29unit
32:29کہ
32:30ہر
32:30کپنی
32:31لیدہ لیدہ
32:31tax
32:32ہونے
32:32کے
32:32بجائے
32:32اکٹھا
32:32کیا جائیں
32:33اس
32:33کو
32:33in
32:34this
32:34case
32:34the
32:34companies
32:35besides
32:35preparing
32:36consolidated
32:36financial
32:37statements
32:38under
32:38the
32:38company's
32:39act
32:39company's
32:40act
32:40میں
32:40لازم
32:41ہے
32:41کہ
32:41اگر
32:42کوئی
32:42holding
32:42کمپنی
32:42ہے
32:43تو
32:43وہ
32:43سبشری
32:44کمپنی
32:44کے
32:44اکاؤنٹس
32:45کو
32:45ملا
32:45کے
32:45consolidated
32:46financial
32:46statement
32:47بھی
32:47بنائے
32:47گی
32:48are
32:49required
32:49to
32:49compute
32:50taxable
32:51income
32:51and tax
32:52payable
32:52as
32:53one
32:53fiscal
32:54unit
32:54and
32:55this
32:56option
32:56is
32:57subject
32:57to
32:57the
32:57following
32:58conditions
32:58number
32:59one
32:59the
32:59companies
33:00in
33:00the
33:00group
33:00shall
33:02give
33:03an
33:03irrevocable
33:04option
33:05for
33:05the
33:05taxable
33:06as
33:06one
33:07fiscal
33:07unit
33:07یہ
33:07نہیں
33:08کہ
33:08ایک دفعہ
33:08کر لیا
33:08اور
33:09اگل
33:09دفعہ
33:09پھر
33:10opt
33:10کیا
33:10کہ
33:10نہیں
33:10ہمیں
33:11لہذا
33:11لہذا
33:11کریں
33:11گے
33:12تو
33:12یہ
33:12irrevocable
33:14option
33:14ہے
33:15کہ
33:15ہم
33:15one
33:15fiscal
33:15unit
33:16کے
33:16طور پر
33:16tax
33:17ہوں گے
33:17the
33:18group
33:18besides
33:18consolidated
33:19financial
33:19statement
33:20shall
33:20also
33:20compute
33:21consolidated
33:22taxable
33:23income
33:23and
33:23the
33:23tax
33:23payable
33:24for
33:24the
33:24tax
33:24year
33:25toh
33:25consolidated
33:25financial
33:26statement
33:26کے
33:26ساتھ
33:27یہ
33:27consolidated
33:28return
33:30taxable
33:31income
33:31اور
33:31tax
33:31liability
33:32بھی
33:32determine
33:33کی
33:33جائے
33:33گی
33:33and
33:34companies
33:34in
33:34the
33:34group
33:34shall
33:35comply
33:35with
33:35the
33:36corporate
33:36governance
33:37requirements
33:37specified
33:38by
33:39the
33:39SEC
33:40ساتھ
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