According to section _____ repayment of tax to a person registered in Azad Jammu & Kashmir can be made in whole or in part of the input tax on any goods acquired in or imported into Pakistan by a person registered in Azad Kashmir and are engaged in making zero-rated supplies.

A. 59

B. 60

C. 61

D. 61A

Detail:

Section (61A) Repayment of tax to persons registered in Azad Jammu and Kashmir: Subject to such conditions, limitations or restrictions as it may deem fit to impose, the Board may authorize the repayment in whole or in part of the input tax paid on any goods acquired in or imported into Pakistan by the persons registered in Azad Jammu and Kashmir as are engaged in making of zero-rated supplies.”;