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(a) transaction in regard of any items, services or property performed by a non-resident with anyone in Pakistan which includes provision of download of data or software in Pakistan, if mixture of payments arising from this kind of transactions during a tax year exceeds this sort of amount of money as may very well be prescribed; (b) systematic and steady soliciting of business actions or participating in interaction by means of digital implies with this kind of number of end users in Pakistan a...
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