,
Holding companies and subsidiary companies of 100% owned group may opt to be taxed as one fiscal unit. In such cases, besides consolidated group accounts as required under the Companies Ordinance, 1984 (XLVII of 1984), computation of income and tax payable shall be made for tax purposes.
(2) The companies in the group shall give irrevocable option for taxation under this section as one fiscal unit.
(3) The group taxation shall be restricted to companies locally incorporated under the Companies Ordinance, 1984
(4) The relief under group taxation would not be available to losses prior to the formation of the group.
(5) The option of group taxation shall be available to those group companies which comply with such corporate governance requirements 1`{`and group designation rules or regulations`}` as may be specified by the Securities and Exchange Commission of Pakistan from time to time and are designated as companies entitled to avail group taxation.
(6) Group taxation may be regulated through rules as may be made by the 2`{`Board`}`
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