Financial Risk Manager

1. Collector of Customs U/S 148


2. Authorized dealer in foreign exchange U/S 149, 154(1), 154(2)


3. Registration Authorities (motor vehicles) U/S 231B


4. Association of persons U/S 149, 152(1), 152(2), 156, 233


5. Association of persons constituted by, or under, law U/S 149, 152(1), 152(2), 153(1), 153(3), 156, 233


6. Banking Company U/S 149, 151(1)(a), 151(1)(b), 151(1)(d), 152(1), 152(2), 153(1), 153(3), 154(1), 154(2), 154(3), 155, 156, 231A, 233


7. Body Corporate U/S 149, 151(1)(d), 152(1), 152(2), 153(1), 153(3), 155, 156, 233


8. Body incorporated by or under the law of a country outside Pakistan relating to incorporation of companies U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233


9. CNG Stations (Gas consumption bill preparer) U/S 234A


10. Company as defined under the Companies Ordinance, 1984 except a Small Company U/S 149, 151(1)(d), 152(1), 152(2), 153(1), 153(3), 155, 156, 233


11. Consortium U/S 149, 152(1), 152(2), 153(1), 153(3), 156


12. Co-operative Society U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233


13. Diplomatic Mission of a foreign state U/S 155


14. Direct Exporter U/S 154(3B)


15. Electricity Consumption Bill Preparing Authority U/S 235


16. Export House registered under DTRE Rule, 2001 U/S 154(3B)


17. Export Processing Zone Authority U/S 154(3A)


18. Federal Government U/S 149, 151(1)(a), 151(1)(c), 152(1), 152(2), 153(1), 153(3), 155, 156, 233A


19. Finance Society U/S 149, 151(1)(D), 152(1), 152(2), 153(1), 153(3), 155, 156, 233


20. Foreign association, whether incorporated or not, declared to be a company by the Federal Board of Revenue U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233


21. Foreign consultant U/S 149, 152(1), 152(2), 153(1), 153(3), 156, 233


22. Foreign contractor U/S 149, 152(1), 152(2), 153(1), 153(3), 156, 233


23. Individual U/S 149, 152(1), 152(2), 153(1), 153(3), 156


24. Local Authority U/S 149, 151(1)©, 152(1), 152(2), 153(1), 153(3), 155, 156, 233


25. Manufacturer of motor cars U/S 231B


26. Modaraba U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233


27. Motor Vehicle Tax Collection Authority U/S 234


28. Non-profit organizations U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233


29. Persons selling petroleum products to petrol pump operators U/S 156A


30. Company U/S 149, 152(1), 152(2), 155, 156, 233


31. Trusts/Non-profit Sector U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233


32. Telephone (bill preparer) & Cards (issuer & Seller) U/S 236


33. Provincial Government U/S 149, 151(1)(c ), 152(1), 152(2), 153(1), 153(3), 155, 156, 233


34. Resident Company U/S 150


35. Society established or constituted by or under any law for the time being in force U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233


36. Stock Exchange Registered in Pakistan U/S 233A

Ref: Income Tax Ordinance, 2001