Cases which are excluded from Audit for tax year 2014

Those exclusions are as under: 

Income Tax Corporate Returns 

a) All person(s) whose entire income is exclusively subject to Final Taxation
b) Cases where no business is conducted
c) Cases already selected for audit for 2013 by the Board 
d) Cases already selected for audit by the CIRs for 2014 under section 177(1)
e) Cases qualifying for exemption from audit under clause (88) of Part IV of the Second Schedule to the Income Tax Ordinance, 2001 

 Income Tax Non-Corporate Returns 
a) All person(s) whose entire income is exclusively subject to Final Taxation 
b) Cases where no sales/ receipts declared; 
c) All salaried individuals including pension or exclusive deriving foreign remittances.
d) Taxpayers exclusively deriving income from share from AOP only; 
e) Cases already selected for audit for Tax Year 2013 by the Board 
h) Cases already selected for audit by the CIRs for Tax Year 2014. 
i) Cases qualifying for exemption from audit under clause (88) of Part IV of the Second Schedule to the Income Tax Ordinance, 2001 
j) Case(s) of persons(s) where one or more of the above exclusions apply. 

6.3 Sales Tax/Federal Excise Duty Corporate 
a) Nill Return filers, 
b) All cases of Steel Melters, and Steel Re-rollers who are paying sales tax under the Sales Tax Special Procedure Rules, 2007; 
d) Commercial importers paying value addition tax and having no other source of income 
e) All cases already selected for audit for Tax Periods July 2013 to June ,2014

Sales TaxFED Non-Corporate 
a) Nill Return filers 
b) Cases of Steel-Melters, and Steel Re-rollers who are paying sales tax under the Sales Tax Special Procedure Rules, 2007. 
c) Cases of Commercial importers having no other business and paying 3% value added Sales Tax; 
d) Cases already selected for audit for Tax Period(s) July 2013 to June ,2014 under section 25 ,and 38 of the Sales Tax Act , 1990;