Final Income Tax Return Forms for Companies
SRO 1000(I)/2019Return forms
SRO 1000(I)/2019 is an Income Tax SRO dated 6 September 2019, listed by FBR as "Final Income Tax Return Forms for Companies".
FBR publishes pages of this SRO as scanned images, so 17 of its 26 pages were transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
REVENUE DIVISION
FEDERAL BOARD OF REVENUE
Islamabad, the 6th September, 2019.
NOTIFICATION
(Income Tax)
S.R.O. 1000(I)/2019.- In exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Income Tax Rules, 2002, the same having been previously published vide Notification No. S.R.O. 968(I)/2019, dated the 29th August, 2019 as required by sub-section (3) of section 237 of the said Ordinance, namely:-
In the aforesaid Rules, in the Second Schedule, after Part-II-O, the following new Part-II-P shall be added, namely:-
Page 2
"Part-II-P
Electronic Return for Companies for Tax Year 2019
Toolbar: Edit | Save | Submit | Cancel | Print
Task: 114(1) (Return of Income filed voluntarily for complete year)
Name
Period - Tax Year 2019 Valid Upto
Due Date
Document Date
Transaction Date
Registration No.
Submission Date: *
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Property (Receipts / Deductions) | Business | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments
Buttons: Calculate | Import Previous Return
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Property | 2000 | ||||
| Total Receipts from Property | 2029 | ||||
| Rent Received or Receivable | 2001 | ||||
| 1/10th of amount not adjustable against Rent | 2002 | ||||
| Forfeited Deposit under a Contract for Sale of Property | 2003 | ||||
| Recovery of Unpaid Irrecoverable Rent allowed as deduction | 2004 | ||||
| Unpaid Liabilities exceeding three Years | 2005 | ||||
| Total Deductions from Property | 2099 | ||||
| 1/5th of Rent of Building for Repairs | 2031 | ||||
| Insurance Premium | 2032 | ||||
| Local Rate / Tax / Charge / Cess | 2033 | ||||
| Ground Rent | 2034 | ||||
| Profit on Capital borrowed for Investment in Property | 2035 | ||||
| Share in Rental Income Paid to HBFC / Banks | 2036 | ||||
| Rent Collection Expenditure | 2037 | ||||
| Legal Service Charges | 2038 | ||||
| Amount claimed as Irrecoverable Rent | 2039 | ||||
| Payment of Liabilities treated as Income | 2097 | ||||
| Other Deductions against Rent | 2098 |
Page 3
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Property | Business (Manufacturing / Trading Items; Other Revenues; Management, Administrative, Selling & Financial Expenses; Inadmissible / Admissible Deductions; Adjustments; Business Assets / Equity / Liabilities; Transactions > PKR 50 Million with Non-Residents Associates) | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments
Buttons: Calculate | Import Previous Return
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Business | 3000 | ||||
| Net Revenue (excluding Sales Tax, Federal Excise, Brokerage, Commission, Discount, Freight Outward) | 3029 | ||||
| Gross Revenue (excluding Sales Tax, Federal Excise) | 3009 | ||||
| Gross Domestic Sales / Services Fee | 3004 | ||||
| Gross Exports Sales / Services Fee | 3008 | ||||
| Selling Expenses (Freight Outward, Brokerage, Commission, Discount, etc.) | 3019 | ||||
| Domestic Commission / Brokerage / Discount / Freight Outward, etc. | 3011 | ||||
| Foreign Commission / Brokerage / Discount / Freight Outward, etc. | 3012 | ||||
| Rebates / Duty Drawbacks | 3070 | ||||
| Cost of Sales / Services | 3030 | ||||
| Opening Stock | 3039 | ||||
| Domestic Raw Material / Components Opening Balance | 3035 | ||||
| Import Raw Material / Components Opening Balance | 3036 | ||||
| Stores / Spares Opening Balance | 3037 | ||||
| Fuel Opening Balance | 3038 | ||||
| Work in Process Opening Balance | 3034 | ||||
| Self-Manufactured Finished Goods Opening Balance | 3033 | ||||
| Domestic Finished Goods Opening Balance | 3031 | ||||
| Import Finished Goods Opening Balance | 3032 | ||||
| Net Purchases (excluding Sales Tax, Federal Excise) | 3059 | ||||
| Net Domestic Purchases Raw Material / Components | 3055 | ||||
| Net Import Raw Material / Components | 3056 | ||||
| Net Stores / Spares Purchases | 3057 | ||||
| Net Fuel Purchases | 3058 | ||||
| Net Domestic Purchases Finished Goods | 3051 | ||||
| Net Import Finished Goods | 3052 | ||||
| Consumed | 3069 | ||||
| Domestic Raw Material / Components Consumed | 3065 | ||||
| Import Raw Material / Components Consumed | 3066 | ||||
| Stores / Spares Consumed | 3067 | ||||
| Fuel Consumed | 3068 | ||||
| Work in Process Consumed | 3064 | ||||
| Self-Manufactured Finished Goods Consumed | 3063 | ||||
| Domestic Finished Goods Consumed | 3061 | ||||
| Import Finished Goods Consumed | 3062 | ||||
| Direct Expenses | 3089 | ||||
| Salaries / Wages | 3071 | ||||
| Power | 3073 |
Page 6
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Business > Management, Administrative, Selling & Financial Expenses
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Management, Administrative, Selling & Financial Expenses | 3199 | ||||
| Rent | 3151 | ||||
| Rates / Taxes / Cess | 3152 | ||||
| Salaries / Wages / Perquisites / Benefits | 3154 | ||||
| Traveling / Conveyance / Vehicles Running / Maintenance | 3155 | ||||
| Electricity / Water / Gas | 3158 | ||||
| Communication | 3162 | ||||
| Repair / Maintenance | 3165 | ||||
| Stationery / Printing / Photocopies / Office Supplies | 3166 | ||||
| Advertisement / Publicity / Promotion | 3168 | ||||
| Insurance | 3170 | ||||
| Professional Charges | 3171 | ||||
| Profit on Debt (Financial Charges / Markup / Interest) | 3172 | ||||
| Donation / Charity | 3174 | ||||
| Brokerage / Commission | 3178 | ||||
| Other Indirect Expenses | 3180 | ||||
| Directors Fee | 3183 | ||||
| Workers Profit Participation Fund | 3185 | ||||
| Provision for Doubtful / Bad Debts | 3191 | ||||
| Provision for Obsolete Stocks / Stores / Spares / Fixed Assets | 3192 | ||||
| Provision for Diminution in Value of Investment | 3193 | ||||
| Irrecoverable Debts Written off | 3186 | ||||
| Obsolete Stocks / Stores / Spares / Fixed Assets Written off | 3187 | ||||
| Accounting (Loss) on Sale of Intangibles | 3195 | ||||
| Accounting (Loss) on Sale of Assets | 3196 | ||||
| Accounting Amortization | 3197 | ||||
| Accounting Depreciation | 3198 | ||||
| Accounting Profit / (Loss) | 3200 |
Page 7
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Business > Inadmissible / Admissible Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Inadmissible Deductions | 3239 | ||||
| Add Backs u/s 29(2) Provision for Doubtful Debts | 3201 | ||||
| Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets | 3202 | ||||
| Add Backs Provision for Diminution in Value of Investment | 3203 | ||||
| Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or Capitalized | 3204 | ||||
| Add Backs u/s 21(a) Cess / Rate / Tax levied on Profits / Gains | 3205 | ||||
| Add Backs u/s 21(b) Amount of Tax Deducted at Source | 3206 | ||||
| Add Backs u/s 21(c) Payments liable to Deduction of Tax at Source but Tax not Deducted / Paid | 3207 | ||||
| Add Backs u/s 21(d) Entertainment Expenditure above prescribed limit | 3208 | ||||
| Add Backs u/s 21(e) Contributions to Unrecognized / Unapproved Funds | 3209 | ||||
| Add Backs u/s 21(f) Contributions to Funds not under effective arrangement for deduction of Tax at source | 3210 | ||||
| Add Backs u/s 21(g) Fine / Penalty for violation of any law / rule / regulation | 3211 | ||||
| Add Backs u/s 21(h) Personal Expenditure | 3212 | ||||
| Add Backs u/s 21(j) Profit on Debt / brokerage / Commission / salary / remuneration Paid by an AOP to its member | 3213 | ||||
| Add Backs u/s 21(l) Expenditure under a single Account head exceeding prescribed amount not paid through prescribed mode | 3215 | ||||
| Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed mode | 3216 | ||||
| Add Backs u/s 21(n) Capital Expenditure | 3217 | ||||
| Add Backs u/s 67(1) Expenditure attributable to Non-Business Income | 3218 | ||||
| Add Backs u/s 34(5) Liabilities allowed Previously as deduction not Paid within three Years | 3219 | ||||
| Add Backs u/s 100C(1)(d) - Administrative and management expenses exceeding 15% of total receipts of NPOs, Trusts, &Welfare Institutions | 3221 | ||||
| Add Backs u/s 28(1)(b) Lease Rental not admissible | 3220 | ||||
| Add Backs u/s 21(o) Sales promotion, advertisement and publicity expenses of pharmaceutical manufacturers exceeding prescribed limit | 3224 | ||||
| Add Backs Tax Gain on Sale of Intangibles | 3225 | ||||
| Add Backs Tax Gain on Sale of Assets | 3226 | ||||
| Add Backs Pre-Commencement Expenditure / Deferred Cost | 3230 | ||||
| Other Inadmissible Deductions | 3234 | ||||
| Add Backs Accounting (Loss) on Sale of Intangibles | 3235 | ||||
| Add Backs Accounting (Loss) on Sale of Assets | 3236 | ||||
| Add Backs Accounting Amortization | 3237 | ||||
| Add Backs Accounting Depreciation | 3238 | ||||
| Admissible Deductions | 3259 | ||||
| Accounting Gain on Sale of Intangibles | 3245 | ||||
| Accounting Gain on Sale of Assets | 3246 | ||||
| Tax Amortization for Current Year | 3247 |
Page 10
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Business > Business Assets / Equity / Liabilities
| Description | Code | Amount | Action |
|---|---|---|---|
| Total Assets | 3349 | ||
| Land | 3301 | ||
| Building (all types) | 3302 | ||
| Plant / Machinery / Equipment / Furniture (including fittings) | 3303 | ||
| Motor Vehicle | 3304 | ||
| Intangible | 3305 | ||
| Pre-Commencement Expenditure | 3306 | ||
| Capital Work in Progress | 3308 | ||
| Long Term Investments | 3311 | ||
| Advances / Deposits / Prepayments | 3312 | ||
| Trade Debtors / Receivables | 3313 | ||
| Inventories | 3314 | ||
| Stocks / Stores / Spares | 3315 | ||
| Short Term Investments | 3316 | ||
| Short Term Advances / Deposits / Prepayments | 3317 | ||
| Current Portion of Long Term Investments | 3318 | ||
| Cash / Cash Equivalents | 3319 | ||
| Other Assets | 3348 | ||
| Total Equity / Liabilities | 3399 | ||
| Authorized Capital | 3351 | ||
| Issued, Subscribed & Paid up capital | 3352 | ||
| Share Deposit Money | 3353 | ||
| Capital Reserves | 3361 | ||
| Revenue Reserves | 3362 | ||
| Funds | 3363 | ||
| Accumulated Profits | 3364 | ||
| Revaluation Surplus | 3365 | ||
| Long Term Borrowings / Debt / Loan | 3371 | ||
| Liabilities against Assets subject to Finance Lease | 3372 | ||
| Deferred Liabilities | 3373 | ||
| Provisions / Contingencies | 3374 | ||
| Short Term Borrowings / Debt / Loan | 3381 | ||
| Current Portion of Long Term Liabilities | 3382 | ||
| Advances / Deposits / Accrued Expenses | 3383 | ||
| Trade Creditors / Payables | 3384 | ||
| Other Liabilities | 3398 |
Page 11
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Business > Transactions > PKR 50 Million with Non-Residents Associates
| Description | Code | Receipts | Payments | Action |
|---|---|---|---|---|
| Total Value of Revenue Transactions with Non-Resident associates | 3849 | |||
| Raw Material / Components | 3801 | |||
| Finished Goods | 3802 | |||
| Stock in Trade | 3803 | |||
| Others | 3804 | |||
| Rent | 3805 | |||
| Royalty / License Fee / Franchise Fee | 3806 | |||
| Intangibles | 3807 | |||
| Fee for Managerial / Financial / Administrative / Marketing / Training Services | 3808 | |||
| Fee for Engineering / Technical / Construction Services | 3809 | |||
| Fee for Research / Development Services | 3810 | |||
| Commission | 3811 | |||
| Profit on Debt (Financial Charges / Markup / Interest) | 3812 | |||
| Dividend (Common / Preferred Stock / Deemed Dividend) | 3813 | |||
| Insurance Premium | 3814 | |||
| Guarantees | 3815 | |||
| Others (including Derivatives) | 3816 | |||
| Expenses Reimbursement at cost | 3817 | |||
| Total Value of Capital Transactions with Non-Resident associates | 3899 | |||
| Interest Bearing Loan Opening Balance | 3851 | |||
| Interest Bearing Loan Closing Balance | 3852 | |||
| Interest Free Loan Opening Balance | 3853 | |||
| Interest Free Loan Closing Balance | 3854 | |||
| Investments | 3855 | |||
| Property of Capital Nature | 3856 | |||
| Service / Tangible / Intangible Property, etc. for Non-Monetary Consideration under any arrangement including Exchange, Swap, Barter, Bonus, Discount, etc. (Yes=1, No=0) | 3891 | |||
| Service / Tangible / Intangible Property, etc. for Nil Consideration (Yes=1, No=0) | 3892 |
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Capital Assets > Long Term (also: Short Term, Adjustments)
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Consideration Received on Disposal of Capital Assets Held Long Term | 4009 | ||||
| Cost of Acquisition of Capital Assets Held Long Term including Ancillary Expenses | 4019 | ||||
| Net Gain / (Loss) on Capital Assets Held Long Term | 4020 | ||||
| Consideration Received on Disposal of Securities held Long Term | 4006 | ||||
| Cost of Acquisition of Securities including Ancillary Expenses held Long Term | 4016 | ||||
| Net Gain / (Loss) on Securities held long term | 4017 |
Page 13
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Other Sources > Receipts / Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Other Sources | 5000 | ||||
| Receipts from Other Sources | 5029 | ||||
| Royalty | 5002 | ||||
| Profit on Debt (Interest, Yield, etc) | 5003 | ||||
| Ground Rent | 5004 | ||||
| Rent from sub lease of Land or Building | 5005 | ||||
| Rent from lease of Building with Plant and Machinery | 5006 | ||||
| Loan, Advance, Deposit or Gift received in Cash | 5016 | ||||
| Other Receipts | 5028 | ||||
| Difference in value of immovable property determined under section 68 and value recorded by the authority registering or attesting the transfer u/s 111(4)(c) | 5018 | ||||
| Deductions from Other Sources | 5089 | ||||
| Other Deductions | 5088 |
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Foreign Sources / Agriculture > Foreign Sources (also: Agriculture)
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Foreign Property Income / (Loss) | 6029 | ||||
| Foreign Property Income / (Loss) | 6021 | ||||
| Foreign Property Income / (Loss) | 6022 | ||||
| Foreign Property Income / (Loss) | 6023 | ||||
| Foreign Property Income / (Loss) | 6024 | ||||
| Foreign Business Income / (Loss) | 6039 | ||||
| Foreign Business Income / (Loss) | 6031 | ||||
| Foreign Business Income / (Loss) | 6032 | ||||
| Foreign Business Income / (Loss) | 6033 | ||||
| Foreign Business Income / (Loss) | 6034 | ||||
| Foreign Capital Gains / (Loss) | 6049 | ||||
| Foreign Capital Gains / (Loss) | 6041 | ||||
| Foreign Capital Gains / (Loss) | 6042 | ||||
| Foreign Capital Gains / (Loss) | 6043 | ||||
| Foreign Capital Gains / (Loss) | 6044 | ||||
| Foreign Other Sources Income / (Loss) | 6059 | ||||
| Foreign Other Sources Income / (Loss) | 6051 | ||||
| Foreign Other Sources Income / (Loss) | 6052 | ||||
| Foreign Other Sources Income / (Loss) | 6053 | ||||
| Foreign Other Sources Income / (Loss) | 6054 |
Page 17
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Tax Chargeable / Payments > Adjustable Tax (also: Deductible Allowances, Tax Reductions, Tax Credits, Final / Fixed / Minimum / Average / Relevant / Reduced Tax, Computations)
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Adjustable Tax | 640000 | ||||
| Import u/s 148 @1% | 64010002 | ||||
| Import u/s 148 @2% | 64010004 | ||||
| Import u/s 148 @3% | 64010006 | ||||
| Import u/s 148 @4% | 64010008 | ||||
| Import u/s 148 @4.5% | 64010009 | ||||
| Import u/s 148 @5.5% | 64010011 | ||||
| Import u/s 148 @6% | 64010012 | ||||
| Profit on Debt u/s 151 from NSC / PO Deposits | 64040001 | + | |||
| Profit on Debt u/s 151 from Bank Accounts / Deposits | 64040002 | + | |||
| Profit on Debt u/s 151 from Government Securities | 64040003 | + | |||
| Profit on Debt u/s 151 from Others | 64040004 | + | |||
| Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2) | 64050007 | ||||
| Profit on Debt to a Non-Resident u/s 152(2) | 64050008 | + | |||
| Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule | 64050009 | ||||
| Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050012 | ||||
| Payment for Goods u/s 153(1)(a) @1% | 64060002 | ||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060003 | ||||
| Payment for Goods u/s 153(1)(a) @2% | 64060004 | ||||
| Payment for Goods u/s 153(1)(a) @4% | 64060008 | ||||
| Payment for Services u/s 153(1)(b) @1% | 64060102 | ||||
| Payment for Services u/s 153(1)(b) @2% | 64060104 | ||||
| Payment for Services u/s 153(1)(b) @8% | 64060116 | ||||
| Payment for Services u/s 153(1)(b) @12% | 64060124 | ||||
| Rent of Property u/s 155 | 64080001 | + | |||
| Cash Withdrawal from Bank u/s 231A | 64100101 | + | |||
| Certain Banking Transactions u/s 231AA | 64100201 | + | |||
| Motor Vehicle Registration Fee u/s 231B(1) | 64100301 | + | |||
| Motor Vehicle Transfer Fee u/s 231B(2) | 64100302 | + | |||
| Motor Vehicle Sale u/s 231B(3) | 64100303 | + | |||
| Motor Vehicle Leasing u/s 231B(1A) | 64100304 | + | |||
| Value of Shares traded through a member of a Stock exchange u/s 233A (1)(a) | 64120101 | ||||
| Value of Shares traded through a member of a Stock exchange u/s 233A (1)(b) | 64120102 | ||||
| Margin Financing, Margin Trading or Securities Lending u/s 233AA | 64120201 | ||||
| Goods Transport Public Vehicle Tax u/s 234 | 64130001 | + | |||
| Passenger Transport Public Vehicle Tax u/s 234 | 64130002 | + | |||
| Private Vehicle Tax u/s 234 | 64130003 | + |
Page 18
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Electricity Bill of Commercial Consumer u/s 235 | 64140001 | + | |||
| Electricity Bill of Industrial Consumer u/s 235 | 64140002 | + | |||
| Telephone Bill u/s 236(1)(a) | 64150001 | + | |||
| Cellphone Bill u/s 236(1)(a) | 64150002 | + | |||
| Prepaid Telephone Card u/s 236(1)(b) | 64150003 | + | |||
| Phone Unit u/s 236(1)(c) | 64150004 | + | |||
| Internet Bill u/s 236(1)(d) | 64150005 | + | |||
| Prepaid Internet Card u/s 236(1)(e) | 64150006 | + | |||
| Purchase by Auction u/s 236A | 64150101 | ||||
| Domestic Air Ticket Charges u/s 236B | 64150201 | ||||
| Sale / Transfer of Immovable Property u/s 236C | 64150301 | ||||
| Tax Deducted u/s 236C where property purchased & sold within Tax Year | 64150302 | ||||
| Tax Deducted u/s 236C where property purchased prior to current Tax Year | 64150303 | ||||
| Functions / Gatherings Charges u/s 236D | 64150401 | ||||
| Issuance of License to Cable Opeartors u/s 236F | 64150601 | ||||
| Renewal of License to Cable Opeartors u/s 236F | 64150602 | ||||
| Issuance of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150603 | ||||
| Renewal of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150604 | ||||
| Screening of Foreign TV drama serial or play (other than in english) u/s 236F | 64150605 | ||||
| Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G | 64150701 | ||||
| Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G | 64150702 | ||||
| Purchase by Retailers u/s 236H | 64150801 | ||||
| Issuance / Renewal of License to Dealers / Commission Agents / Arhatis u/s 236J | 64151001 | ||||
| Purchase / Transfer of Immovable Property u/s 236K | 64151101 | ||||
| Purchase of International Air Ticket u/s 236L | 64151201 | ||||
| Banking transactions otherwise than through cash u/s 236P | 64151501 | ||||
| Education related expenses remitted abroad u/s 236R | 64151701 | ||||
| Advance tax on extraction of minerals u/s 236V | 64151904 | ||||
| Tobacco u/s 236X | 64152101 |
Page 19
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 640001 | ||||
| Import u/s 148 @1% | 64010052 | ||||
| Payable u/s 101A @ 10% | 64010041 | ||||
| Payable u/s 101A @ 20% | 64010042 | ||||
| Import u/s 148 @2% | 64010054 | ||||
| Import u/s 148 @3% | 64010056 | ||||
| Import u/s 148 @4% | 64010058 | ||||
| Import u/s 148 @4.5% | 64010059 | ||||
| Import u/s 148 @5.5% | 64010061 | ||||
| Import u/s 148 @6% | 64010062 | ||||
| Import u/s 148 @1.75% | 64010081 | ||||
| Import of Edible Oil u/s 148 @5.5% | 64010161 | ||||
| Import of Packing Material u/s 148 @5.5% | 64010181 | ||||
| No. of imported mobile phones u/s 148 up to 30$ @ Rs. 70 | 64120045 | ||||
| No. of imported mobile phones u/s 148 exceeding 30$ up to 100$ @ Rs. 730 | 64120046 | ||||
| No. of imported mobile phones u/s 148 exceeding 100$ up to 200$ @ Rs. 930 | 64120047 | ||||
| No. of imported mobile phones u/s 148 exceeding 200$ up to 350$ @ Rs. 970 | 64120048 | ||||
| No. of imported mobile phones u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | ||||
| No. of imported mobile phones u/s 148 exceeding 500$ @ Rs. 5200 | 64120050 | ||||
| Dividend u/s 150 @7.5% | 64030052 | ||||
| Dividend u/s 150 @10% | 64030053 | ||||
| Dividend u/s 150 @12.5% | 64030054 | ||||
| Dividend u/s 150 @15% | 64030055 | ||||
| Return on investment in sukuks u/s 5AA | 64030098 | ||||
| Dividend to a Non-Resident covered under ADTT u/s 150 / u/s 5 | 64030099 | ||||
| Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, Part I, 1st Schedule | 64050051 | ||||
| Payment for Contracts for Construction, Assembly or Installation to a Non-Resident u/s 152(1A)(a) / Division II, Part III, 1st Schedule | 64050052 | ||||
| Payment for Services, Contracts to a Non-Resident u/s 152(1A)(b) / Division II, Part III, 1st Schedule | 64050053 | ||||
| Fee for Advertisement Services to a Non-Resident u/s 152(1A)(c) / Division II, Part III, 1st Schedule | 64050054 | ||||
| Insurance / Reinsurance Premium to a Non-Resident u/s 152(1AA) / Division II, Part III, 1st Schedule | 64050055 | ||||
| Fee for Advertisement Services to a Non-Resident u/s 152(1AAA) / Division II, Part III, 1st Schedule | 64050056 | ||||
| Fee for offshore digital services to a Non-Resident u/s 152(1C) / Division IV, Part I, 1st Schedule | 64050057 | ||||
| Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule | 64050096 | + | |||
| Royalty / Fee for Technical Services to a Non-Resident covered under ADTT | 64050097 |
Page 20
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | ||||
| Payment for foreign produced commercials to a Non-Resident u/s 152A | 64050100 | ||||
| Payment for Goods u/s 153(1)(a) @1% | 64060052 | ||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060053 | ||||
| Payment for Goods u/s 153(1)(a) @2% | 64060054 | ||||
| Payment for Goods u/s 153(1)(a) @4% | 64060058 | ||||
| Payment for Services u/s 153(1)(b) @1% | 64060152 | ||||
| Payment for Services u/s 153(1)(b) @1.5% | 64060153 | ||||
| Payment for Services u/s 153(1)(b) @2% | 64060154 | ||||
| Payment for Services u/s 153(1)(b) @8% | 64060166 | ||||
| Receipts from Contracts u/s 153(1)(c) @7% | 64060264 | ||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | ||||
| Export Proceeds u/s 154(1) @1% | 64070054 | ||||
| Foreign Indenting Commission u/s 154(2) | 64070151 | ||||
| Sale Proceeds of goods to exporter u/s 154(3) | 64070152 | ||||
| Sale Proceeds of of goods by industrial undertaking u/s 154(3A) | 64070153 | ||||
| Contract Payments to indirect exporter u/s 154(3B) | 64070154 | ||||
| Export Proceeds u/s 154(3C) | 64070155 | ||||
| Prize on Prize Bond u/s 156 | 64090051 | ||||
| Winnings from Crossword Puzzle u/s 156 | 64090052 | ||||
| Winnings from Raffle u/s 156 | 64090053 | ||||
| Winnings from Lottery u/s 156 | 64090054 | ||||
| Winnings from Quiz u/s 156 | 64090055 | ||||
| Winnings from Sale Promotion u/s 156 | 64090056 | ||||
| Commission / Discount on petroleum products u/s 156A @12% | 64090151 | ||||
| Attributable income from controlled foreign company u/s 109A @ 15% | 64120031 | ||||
| Brokerage / Commission u/s 233 @5% | 64120060 | ||||
| Brokerage / Commission u/s 233 @8% | 64120066 | ||||
| Brokerage / Commission u/s 233 @10% | 64120070 | ||||
| Brokerage / Commission u/s 233 @12% | 64120074 | ||||
| CNG Station Gas Bill u/s 234A | 64130151 | ||||
| Tax collected u/s 235 from CNG station | 64130152 | + | |||
| Lease of rights to collect tolls u/s 236A(3) | 64150102 | ||||
| Payment for use or right to use industrial, commercial and scientific equipment u/s 236Q (1) | 64151651 | ||||
| Rent of Machinery and equipment u/s 236Q (2) | 64151652 | ||||
| Sales of certain petroleum products u/s 236HA | 64151653 | ||||
| Dividend Specie u/s 236S @7.5% | 64151802 | ||||
| Dividend Specie u/s 236S @10% | 64151803 | ||||
| Dividend Specie u/s 236S @12.5% | 64151804 | ||||
| Dividend Specie u/s 236S @25% | 64151806 | ||||
| Dividend Specie u/s 236S @15% | 64151807 |
Page 21
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Advance tax on registering or attesting transfer of immovable property u/s 236W | 64151951 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @0% | 64220051 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @2.5% | 64220052 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @5% | 64220053 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @7.5% | 64220054 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @10% | 64220055 | ||||
| Capital Gains on immovable property u/s 37(1A) @3.75% | 64220057 | ||||
| Capital Gains on Securities u/s 37A @0% | 64220151 | ||||
| Capital Gains on Securities u/s 37A @5% (PMEX/Cash Settled Securities) | 64220153 | ||||
| Capital Gains on Securities u/s 37A @7.5% | 64220157 | ||||
| Capital Gains on Securities u/s 37A @12.5% | 64220155 | ||||
| Capital Gains on Securities u/s 37A @15% | 64220156 | ||||
| Capital Gains on Securities u/s 37A @ corporate tax rate | 64220199 | ||||
| Capital Gains on Securities u/r 6B, 4th Schedule @ Corporate Tax Rate | 64220259 | ||||
| Purchase of Locally Produced Edible Oil u/s 148(A) | 64310053 | ||||
| Fee for Carriage Services by Oil Tanker / Goods Transport Contractor u/c (43D) / (43E), Part IV, 2nd Schedule | 64320051 | ||||
| Receipts from Shipping Business of a resident person u/s 7A | 64310055 | ||||
| Fee for Transport Services outside Pakistan u/c (3), Part II, 2nd Sch @1% | 64310061 | ||||
| Fee for Advertising services by electronic and print media outside Pakistan u/c (3), Part II, 2nd Sch @0.75% | 64310062 | ||||
| Fee for Other Services outside Pakistan u/c (3), Part II, 2nd Sch @4% | 64310063 | ||||
| Income derived from sources outside Pakistan by Pakistan Cricket Board u/c (3B), Part II, 2nd Schedule @ 4% | 64310064 | ||||
| Receipts for Contracts outside Pakistan u/c (3), Part II, 2nd Schedule @ 3.50% | 64310071 | ||||
| Tax on business income of builders u/s 7C (advance tax installments paid under Rule 13S) | 64310072 | ||||
| Tax on business income of developers u/s 7D (advance tax installments paid under Rule 13S) | 64310073 | ||||
| Surplus funds of NPO u/s 100C(1A) | 64030093 | ||||
| Tax on undistributed profits u/s 5A | 64030094 | ||||
| Accounting Profit after Tax | 64030095 | ||||
| Payable u/s 5A | 64030096 |
Page 22
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Tax Chargeable / Payments > Computations
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Property | 2000 | ||||
| Income / (Loss) from Business | 3000 | ||||
| Gains / (Loss) from Capital Assets | 4000 | ||||
| Income / (Loss) from Other Sources | 5000 | ||||
| Foreign Income | 6000 | ||||
| Agriculture Income | 6100 | ||||
| Total Income | 9000 | ||||
| Deductible Allowances | 9009 | ||||
| Share of Partner Company in Income of AOP | 9011 | ||||
| Taxable Income | 9100 | ||||
| Tax Chargeable | 9200 | ||||
| Normal Income Tax | 920000 | ||||
| Final / Fixed / Minimum / Average / Relevant / Reduced Income Tax | 920100 | ||||
| WWF | 920900 | ||||
| Tax Credits | 9329 | ||||
| Turnover / Tax Chargeable u/s 113 @0.2% | 923152 | ||||
| Turnover / Tax Chargeable u/s 113 @0.25% | 923163 | ||||
| Turnover / Tax Chargeable u/s 113 @0.5% | 923155 | ||||
| Turnover / Tax Chargeable u/s 113 @1.25% | 923160 | ||||
| Accounting Profit / Tax Chargeable u/s 113C @17% | 923173 | ||||
| Income / Super Tax Chargeable | 923181 | ||||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | ||||
| Difference of Alternate Corporate Tax u/s 113C | 923197 | ||||
| Difference of Minimum Tax Chargeable u/s 236C (2)(Proviso) | 923189 | ||||
| Adjustment of Minimum Tax Paid u/s 113 in earlier Year(s) | 923198 | ||||
| Difference of Minimum Tax Chargeable u/s 148(8) / 153(3)(b) / 152(2A)(b) | 923192 | ||||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | ||||
| Withholding Income Tax | 9201 | ||||
| Advance Income Tax | 9202 | ||||
| Advance Income Tax u/s 147(A) | 92022 | ||||
| Admitted Income Tax | 9203 |
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification (Amortization tab selected)
Buttons: Import Previous Return | Calculate
| Description | Code | WDV (BF) | Remaining Useful Years | Extent of Use | Amortization | Action |
|---|---|---|---|---|---|---|
| Intangible | 3305 | + | ||||
| Expenditure providing Long Term Advantage / Benefit | 330516 | |||||
| Pre-Commencement Expenditure | 3306 |
Page 24
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification (Option out of PTR tab selected)
Buttons: Import Previous Return | Calculate
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference (Option Valid if <=0) | Action |
|---|---|---|---|---|---|---|---|---|
| Import u/s 148 @1% | 64010052 | |||||||
| Import u/s 148 @2% | 64010054 | |||||||
| Import u/s 148 @3% | 64010056 | |||||||
| Import u/s 148 @4% | 64010058 | |||||||
| Import u/s 148 @4.5% | 64010059 | |||||||
| Import u/s 148 @5.5% | 64010061 | |||||||
| Payment for Goods u/s 153(1)(a) @1% | 64060052 | |||||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060053 | |||||||
| Payment for Goods u/s 153(1)(a) @2% | 64060054 | |||||||
| Payment for Goods u/s 153(1)(a) @4% | 64060058 | |||||||
| Receipts from Contracts u/s 153(1)(c) @7% | 64060264 | |||||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | |||||||
| Export Proceeds u/s 154(1) @1% | 64070054 | |||||||
| Foreign Indenting Commission u/s 154(2) | 64070151 | |||||||
| Sale Proceeds of goods to exporter u/s 154(3) | 64070152 | |||||||
| Sale Proceeds of of goods by industrial undertaking u/s 154(3A) | 64070153 | |||||||
| Contract Payments to indirect exporter u/s 154(3B) | 64070154 | |||||||
| Export Proceeds u/s 154(3C) | 64070155 | |||||||
| Brokerage / Commission u/s 233 @5% | 64120060 | |||||||
| Commission / Discount on petroleum products u/s 156A @12% | 64090151 | |||||||
| Brokerage / Commission u/s 233 @8% | 64120066 | |||||||
| Brokerage / Commission u/s 233 @10% | 64120070 | |||||||
| Brokerage / Commission u/s 233 @12% | 64120074 |
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification (Payment tab selected)
| CPR No. | Date | Amount Code | Description | Amount | Tax Year | + |
|---|---|---|---|---|---|---|
| No records found. |
Head Wise Summary
| Head of Account | Account |
|---|---|
| No records found. |
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification (Company Director tab selected)
Share Holder's Name
| Registration No. | Proprietor/Member/Patner Name | % in Capital | Capital Amount | + |
|---|---|---|---|---|
| No records found. |
Page 25
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification (Attachment tab selected)
| Code | Description | Action: |
|---|---|---|
| 3000 | Final Accounts | + |
0 record(s) found
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification (Attribute tab selected)
| Attributes | Value | Action |
|---|---|---|
| Business Sector-1 | ||
| Business Sector-2 | ||
| Business Sector-3 | ||
| Business Sector-4 | ||
| Business Sector-5 | ||
| Person Status | ||
| Residence Status | ||
| Special Tax Rate for Dividend covered under ADDT | ||
| Special Tax Rate for Royalty / Fee for Technical Services covered under ADDT | ||
| Special Tax Rate for Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident covered under ADDT | ||
| Special Tax Rate for Profit on Debt to a Non-Resident covered under ADDT | ||
| Special Tax Rate for Shipping Income | ||
| Special Tax Rate for Exploration and Production of Petroleum Income | ||
| Has the company received from or provided to any non-resident any service, transfer of tangible or intangible property, or anything whatsoever, for which there was nil consideration? | ||
| Has the company entered into any transaction by way of a mutual agreement / arrangement for the transfer / allocation / apportionment of profits / gains ? | ||
| Has the company entered into any transaction by way of a mutual agreement / arrangement for the allocation / apportionment of or contribution to any cost or expense incurred or to be incurred in connection with a benefit, service or facility provided or to be provided by any one or more of such enterprises. | ||
| Did a non-resident participate directly or indirectly in your capital, management or control during the tax year ? | ||
| State the number of associates with which you had dealings during the tax year. |
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification (Verification tab selected)
I, [Enter Name], CNIC No. ____________, as Self / Member of Association of Persons / Representative (as defined in section 172 of the Income Tax Ordinance, 2001) of the Taxpayer named above, do solemnly declare that to the best of my knowledge & belief the information given in this Return / Statement is correct & complete in accordance with the provisions of the Income Tax Ordinance, 2001 & Income Tax Rules, 2002.
[PIN] Verify Pin
"
Page 26
- This Notification shall be applicable for the tax year 2019.
[F. No. 1(33) R & S /2019]
(Syed Hassan Sardar)
Secretary (Rules & SROs)
Related Income Tax SROs on return forms
- SRO 745(I)/202019 August 2020Draft Income Tax Return Forms for Salaried Persons, AOPs, Companies and Business Individuals for Tax Year 2020
- SRO 1160(I)/201927 September 2019Manual - Final Income Tax Return Form for Individual
- SRO 979(I)/20192 September 2019Final Income Tax Return 2019 for Individuals, Salaried Individuals, AOPs
- SRO 968(I)/201929 August 2019Income Tax Return - Companies- Draft Amendments
- SRO 951(I)/201923 August 2019Draft Amendments - Income Tax Return Forms
- SRO 1357(I)/20189 November 2018Electronic Return for Companies for Tax Year 2018