Lahore 28°C
Islamabad 24°C
Recovery of tax due by non-resident member of an association of persons
(1) The tax due by a non-resident member of an association of persons in respect of the member’s share of the profits of the association shall be assessable in the name of the association or of any resident member of the association and may be recovered out of the assets of the association or from the resident member personally.
(2) A person making a payment under this section shall be treated as acting under the authority of the non-resident member and is hereby indemnified in respect of the payment against all proceedings, civil or criminal, and all processes, judicial or extra-judicial, notwithstanding any provisions to the contrary in any written law, contract or agreement.
(3) The provisions of this Ordinance shall apply to any amount due under this section as if it were tax due under an assessment order.
(2) A person making a payment under this section shall be treated as acting under the authority of the non-resident member and is hereby indemnified in respect of the payment against all proceedings, civil or criminal, and all processes, judicial or extra-judicial, notwithstanding any provisions to the contrary in any written law, contract or agreement.
(3) The provisions of this Ordinance shall apply to any amount due under this section as if it were tax due under an assessment order.
Amendment history (2)
- Expression inserted by the Finance Act, 2026.
- Sub-sections (1A) and (1B) inserted by the Finance Act, 2026.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 296
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.