Definitions

the tax is not chargeable in respect of agricultural income;

no deduction in respect of the tax paid by companies is, by any law which may apply to the tax, authorized to be made from dividends payable by the companies to individuals;

no provision exists for taking the tax so paid into account in computing for the purposes of income-tax the total income of individual receiving such dividends, or in computing the income-tax payable by, or refundable to, such individuals; “debt” includes any liability in respect of any obligation to repay capital sums by way of annuities and any liability under any guarantee, and “debt charges” shall be construed accordingly; “estate duty” means a duty assessed on, or by reference to, the value of property passing upon death; “existing law” has the same meaning as in clause (7) of Article 268; “Federal law” means a law made by or under the authority of ⁶[Majlis-e-Shoora (Parliament)]; ‘‘financial year’’ means a year commencing on the first day of July; ‘‘goods’’ includes all materials, commodities and articles; ‘‘Governor’’ means the Governor of a Province and includes any person for the time being acting as the Governor of a Province; ‘‘guarantee’’ includes any obligation undertaken before the commencing day to make payments in the event of the profits of an undertaking falling short of a specified amount; ‘‘House’’ means the Senate or the National Assembly; ‘‘Joint sitting’’ means a joint sitting of the two Houses; ‘‘Judge’’ in relation to the ⁷[Federal Constitutional Court or the] Supreme Court or a High Court, includes the Chief Justice of the Court and also includes–

in relation to the Federal Constitutional Court, a person who is acting as a Judge of the Court;]

] in relation to the Supreme Court, a person who is acting as a Judge of the Court; and

] in relation to the High Court, a person who is an Additional Judge of the Court; “members of the Armed Forces” does not include persons who are not, for the time being, subject to any law relating to the members of the Armed Forces; “net proceeds” means, in relation to any tax or duty, the proceeds thereof, reduced by the cost of collection, as ascertained and certified by the Auditor-General; “oath” includes affirmation; “Part” means Part of the Constitution; “pension” means a pension, whether contributory or not, of any kind whatsoever payable to, or in respect of, any person and includes retired pay so payable, a gratuity so payable, and any sum or sums so payable by way of the return, with or without interest thereon or any addition thereto, of subscriptions to a provident fund; “person” includes any body politic or corporate; “President” means the President of Pakistan and includes a person for the time being acting as, or performing the functions of, the President of Pakistan and, as respects anything required to be done under the Constitution before the commencing day, the President under the Interim Constitution of the Islamic Republic of Pakistan; “Property” includes any right, title or interest in property, movable or immovable, and any means and instruments of production; “Provincial law” means a law made by or under the authourity of the Provincial Assembly; ‘‘remuneration’’ includes salary and pension; “Schedule” means Schedule to the Constitution; “security of Pakistan” includes the safety, welfare, stability and integrity of Pakistan and of each part of Pakistan, but shall not include public safety as such; “service of Pakistan” means any service, post or office in connection with the affairs of the Federation or of a Province, and includes an All-Pakistan Service, service in the Armed Forces and any other service declared to be a service of Pakistan by or under Act of ¹⁰[Majlis-e-Shoora (Parliament)] or of a Provincial Assembly, but does not include service as ¹¹[President,] Speaker, Deputy Speaker, Chairman, Deputy Chairman, Prime Minister, Federal Minister, Minister of State, Chief Minister, Provincial Minister, ¹²[Attorney-General, ¹³[Advocate-General,] Parliamentary Secretary] or ¹⁴[Chairman or member of a Law Commission, Chairman or member of the Council of Islamic Ideology, Special Assistant to the Prime Minister, Adviser to the Prime Minister, Special Assistant to a Chief Minister, Adviser to a Chief Minister] or member of a House or a Provincial Assembly; “Speaker” means the Speaker of the National Assembly or a Provincial Assembly, and includes any person acting as the Speaker of the Assembly; “taxation” includes the imposition of any tax or duty, whether general, local or special, and “tax” shall be construed accordingly; “tax on income” includes a tax in the nature of an excess profits tax or a business profits tax. ¹⁵[“technocrat” means a person who has sixteen years of education and fifteen years of experience in his field.]

“Muslim” means a person who believes in the unity and oneness of Almighty Allah, in the absolute and unqualified finality of the Prophethood of Muhammad (peace be upon him), the last of the prophets, and does not believe in, or recognize as a prophet or religious reformer, any person who claimed or claims to be a prophet, in any sense of the word or of any description whatsoever, after Muhammad (peace be upon him); and

“non-Muslim” means a person who is not a Muslim and includes a person belonging to the Christian, Hindu, Sikh, Budhist or Parsi community, a person of the Quadiani group or the Lahori group (who call themselves ‘Ahmadis’ or by any other name), or a Bahai, and a person belonging to any of the scheduled castes.]