Section 153. Payments for Goods, Services & Contracts - ITO, 2001.

Section 153 of the Income Tax Ordinance, 2001 covers three key areas:

✅ Sale of Goods – Sub-section 1, Clause (a)
✅ Services Rendered – Sub-section 1, Clause (b)
✅ Execution of Contracts-Sub-section 1,Clause (c)
TaxBuddy Umair

TaxBuddy Umair.

When it comes to taxes, remember: compliance doesn’t happen overnight — understanding tax laws like the Income Tax Ordinance, 2001 and Sales Tax Act, 1990 takes time, clarity, and the right guidance.