"19AAAAAA. Special Tax Treatment in respect of investment in new industrial undertaking.-

1["19AAAAAA. Special Tax Treatment in respect of investment in new industrial undertaking.-

1. Notwithstanding anything contained in this Ordinance or any other law for the time being in force, no question as to the source of any sum, if invested in between first day of July, 2021 and thirtieth day of June, 2022 (both days inclusive), in new industrial undertaking shall be raised by any authority if an individual pays on or before the thirtieth day of June, 2022, tax at the rate of ten percent (10%) on the sum so invested.

2. Tax under this section shall only be payable by pay order or by automated challan, as the case may be.”| ]

1Ins. new section 19AAAAAA by F.A. 2021

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