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What is meant by Association of Persons for tax returns?

What is meant by Association of Persons for tax returns?

According to the Tax Payer's Facilitation Guide, published by the Federal Board of Revenue (FBR) in April 2014, the Association of persons includes a firm (the relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all), a Hindu undivided family, any artificial juridical person and any body of persons formed under a foreign law, but does not include a company.



Note: A copy of Tax Payer's Facilitation Guide can be downloaded from the offficial website of FBR. For assistance and information on tax matters, please visit the official website of the Federal Board of Revenue (FBR).

Tags: FBR, IRIS, Income Tax, Sales Tax, Pakistan, Salary





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