(iii) in clause (jj),———
(a) for the word “thirteen”, the word “fifteen” shall be substituted; and
(b) the colon at the end shall be replaced by a semi-colon and the proviso thereunder shall be omitted; and
(iv) in clause (k), the semi-colon at the end shall be replaced by a colon and, thereafter, the following proviso shall be inserted:-
FY25: Sindh govt proposes up to 30% increase in salaries as CM Murad presents ‘balanced budget’
“Provided that in case of telecommunication services paying sales tax at a rate not less than nineteen and a half per cent ad valorem, the amount of sales tax paid on goods and services at ad valorem rates not exceeding eighteen per cent, can be claimed by the person providing the taxable telecommunication services;”;
(v) in section 23, in sub-section (2), after the words “order relates”, the words and figures “for the tax periods ending on 30thJune, 2025, or earlier, and within a period of five years from the end of the financial year to which the order relates for the tax periods starting on 1stJuly, 2025 or thereafter,” shall be inserted;
(vi) in section 25, for sub-section (1), the following shall be substituted:-
“(1) Subject to sub-section (3), the Board or any officer of the SRB, authorized by the Board in this behalf, may suspend the registration of a person if there is reason to believe that the person –
(i) is not entitled to be registered; or
(ii) has failed to comply with its obligations under this Act.”;
(vii) in section 25A, in sub-section (2) –
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