Normal taxation

Proviso to S.153(6)(iii) pertained to the exclusion which was evident from the "placement" of the proviso which related exclusively to subsection (iii) of subsection (6) of S.153 of the Income Tax Ordinance, 2001 and not generally

Said proviso had been appended to Sub-clause (iii) which referred to exclusion of services rendered by non-corporate sector only as the corporate sector stood already excluded through first proviso

Position with respect to 'corporate sector' remained unchanged being covered by the first proviso and taxable otherwise on net income basis

Taxation of corporate service providers (generally )continued to be governed by normal taxation and on net income basis and as such minimum tax regime was not applicable.