Charge of income-tax:

16. (1) Where an Act of Parliament provides that income-tax shall be charged for any
assessment year at any rate or rates, income-tax at that rate or those rates shall, subject to the
provisions of that Act, be charged, levied, paid and collected in accordance with the provisions
of this Ordinance in respect of the total income of the income year or income years, as the case
may be, of every person:
Provided that where under the provisions of this Ordinance income-tax is to be charged in
respect of the income of a period other than the income year, income-tax shall be charged,
levied, paid and collected accordingly.
(2) Where under the provisions of this Ordinance income-tax is to be deducted at source, or
paid or collected in advance, it shall be deducted, paid and collected accordingly.
(3) Notwithstanding anything contained in sub-section (1), income-tax shall be charged at the
rates specified in the Second Schedule in respect of(i) a non-resident person, not being a company;
(ii) any income classifiable under the head Capital gains; and
(iii) any income by way of winnings referred to in section 19(13).