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<div class="Section1">
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial">Government of <st1:country-region w:st="on"><st1:place w:st="on">Pakistan</st1:place></st1:country-region></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial">Revenue Division</span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial">Central Board of Revenue</span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial">****</span></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span class="SpellE"><span style="font-size:10.0pt;font-family:Arial">C.No</span></span><span style="font-size:10.0pt;font-family:Arial">. 4(1<span class="GramE">)ITP</span>/2005
(EC)
<st1:city w:st="on"><st1:place w:st="on">Islamabad</st1:place></st1:city>, the
July 11,2005</span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<h2><span class="GramE"><b><span style="font-size:10.0pt;font-family:Arial">CIRCULAR
NO.</span></b></span><b><span style="font-size:10.0pt;font-family:Arial"> 3 OF
2005 </span></b></h2>
<h2><b><span style="font-size:10.0pt;font-family:Arial">(INCOME TAX)</span></b></h2>
<h2><b><span style="font-size:10.0pt;font-family:Arial;text-decoration:none;
text-underline:none"> </span></b></h2>
<h2><span class="GramE"><b><span style="font-size:10.0pt;font-family:Arial">CORRIGENDUM
TO CIRCULAR NO.</span></b></span><b><span style="font-size:10.0pt;font-family:
Arial"> 1 OF 2005 </span></b></h2>
<h2><b><span style="font-size:10.0pt;font-family:Arial">(INCOME TAX) </span></b></h2>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-indent:-1.0in"><span style="font-size:10.0pt;font-family:Arial">Subject:
<b><u>PARAS <span class="SpellE">NOs</span>. 8, 42 AND 43 OF CIRCULAR NO. 1 OF
2005 (INCOME TAX)</u></b></span></p>
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150%"><o:p> </o:p></p>
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text-indent:1.0in;line-height:150%"><span style="font-size:10.0pt;line-height:
150%;font-family:Arial">It is hereby clarified that in <span class="SpellE">paras</span>
numbers 8, 42 and 43 of Circular No. 1 of 2005 (Income Tax) dated July 05,
2005, Tax Year 2005 mentioned therein may be read as Tax Year 2006.</span></p>
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line-height:normal"><span class="GramE"><span style="font-size:10.0pt;font-family:
Arial">( Mohammad</span></span><span style="font-size:10.0pt;font-family:Arial">
<span class="SpellE">Ashfaq</span> Ahmed )</span></p>
<p class="MsoNormal" align="right" style="margin-left:3.5in;text-align:right"><span class="GramE"><span style="font-size:10.0pt;font-family:Arial">Secretary (IT.</span></span><span style="font-size:10.0pt;font-family:Arial"> Policy)</span></p>
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