Allied Laws

Many of the matters relating to direct and indirect tax administrations are also governed by various laws generally known as Allied Laws. Some of these laws are specific to a certain tax as is in the case of Prevention of Smuggling Act, 1977 or Import / Export Policy which are customs specific. Likewise the Companies Ordinance, 1984 is more related to Income Tax. Whereas, the General Clauses Act or the Limitation Act are generally applicable to specified issues in all the taxes. The two tiers of all such identified laws (Acts & Ordinances and Rules) are placed here under the banner of Allied Laws.