Draft Electronic Income Tax Return Forms for Tax Year 2025
SRO 1212(I)/2025 is an Income Tax SRO dated 7 July 2025, listed by FBR as "Draft Electronic Income Tax Return Forms for Tax Year 2025".
FBR publishes pages of this SRO as scanned images, so 29 of its 98 pages were transcribed by Qanoon Digest from the page images, with tables set out as tables. Pages marked as typed text come from the PDF itself. Check the official PDF before relying on any wording or figure.
Page 1
Government of Pakistan
Revenue Division
Federal Board of Revenue
*****
Islamabad, the 7th July, 2025.
Notification
(Income Tax)
S.R.O. 1212 (I)/2025.- The following draft of certain further amendments in the Income Tax
Rules, 2002, which the Federal Board of Revenue proposes to make in exercise of the powers
conferred by under sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of
2001), is hereby published for information of all persons likely to be affected thereby and, as
required by sub-section (3) of the said section 237, notice is hereby given that objections or
suggestions thereon, if any, may be sent for the consideration of the Federal Board of Revenue
within seven days of publication of the draft in the official Gazette. Objections or suggestions which
may be received in respect of the said draft, before the expiry of the aforesaid period, shall be taken
into consideration by the Federal Board of Revenue, namely:-
DRAFT AMENDMENTS
In the aforesaid Rules, in the Second Schedule, after Part-II-Z, the following new Part-II-ZA
shall be added, namely:-
Page 2
No text layer on this page. See page 2 of the official file.
Page 5
Business > Management, Administrative, Selling & Financial Expenses
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| 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 | |||
| Contribution to an Approved gratuity fund / Pension Fund / Superannuation Fund | 319501 | |||
| Accounting (Loss) on Sale of Assets | 3196 | |||
| Accounting Amortization | 3197 | |||
| Accounting Depreciation | 3198 | |||
| Accounting Profit / (Loss) | 3200 |
Page 6
Business > Inadmissible / Admissible Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| 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(ea) Excess of 50% of Contribution to an Approved gratuity fund / Pension Fund / Superannuation Fund | 320901 | |||
| 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(la) Expenditure under a single Account head exceeding prescribed amount not paid through digital mode | 3228 | |||
| 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)(c) - 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 u/s 21(p) Utility Bills exceeding prescribed amount not paid through prescribed mode | 322902 | |||
| Add Backs u/s 21(q) Expenditure attributable to sale to person required to be registered under Sales Tax but not registered | 322903 | |||
| Add Backs u/s 21(r) Expenditure Attributable to sales for non-integration of business with FBR system | 322905 | |||
| Add Backs u/s 28(1)(b) Lease Rental not admissible on account of cost of Passenger transport vehicle exceeding 2.5 Million Rupees | 322901 | |||
| Add backs u/s 21(ca) Commission in excess of 0.2% of gross amount of supplies to a person not appearing in ATL in Third Schedule of Sales Tax Act | 3227 | |||
| Deduction on profit on debit inadmissible u/s 106A | 322904 | |||
| Add Backs Pre-Commencement Expenditure / Deferred Cost | 3230 | |||
| 7.50% of sales dealers of products listed in the 3rd Sch to the Sales Tax Act, 1990 who are not registered under the STA 1990 and not appearing in the active taxpayers' list under the ITO 2001 | 3231 | |||
| 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 | |||
| Tax Depreciation / Initial Allowance for Current Year | 3248 | |||
| Pre-Commencement Expenditure / Deferred Cost | 3250 | |||
| Other Admissible Deductions | 3254 | |||
| Tax (Loss) on Sale of Intangibles | 3255 | |||
| Tax (Loss) on Sale of Assets | 3256 | |||
| Unabsorbed Tax Amortization for Previous Years | 3257 | |||
| Unabsorbed Tax Depreciation for Previous Years | 3258 |
Page 13
Tax Chargeable / Payments > Adjustable Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| 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 | |||
| Profit on Debt u/s 151(1)(a) from NSC / PO Deposits @15% | 64040001 | |||
| Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits @15% | 64040002 | |||
| Profit on Debt u/s 151(1)(c) from Government Securities @15% | 64040003 | |||
| Profit on Debt u/s 151 (1)(d) from Others @15% | 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) - being Manufacturer | 64050019 | |||
| Payment for Goods u/s 153(1)(a) @0.25% | 64060032 | |||
| 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) @5% | 64060034 | |||
| Payment for Services u/s 153(1)(b) @8% u/c (42) of Part IV of Second Schedule | 64060116 | |||
| Receipts from Contracts u/s 153(1)(c) @7% | 64060214 | |||
| Rent of Immoveable Property u/s 155 | 64080001 | |||
| Advance tax on cash withdrawal u/s 231AB | 64100101 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (Up to 850 cc) - on value of vehicle | 64100301 | |||
| Motor Vehicle Transfer Fee u/s 231B(2) (above 850cc) - on engine capacity of vehicle | 64100302 | |||
| Motor Vehicle Sale u/s 231B(3) (Up to 850 cc) - on value of vehicle | 64100303 | |||
| Motor vehicle registration by person who has not purchased vehicle from local manufacturer u/s 231B(2A) | 64100306 | |||
| Motor Vehicle Leasing u/s 231B(1A) | 64100304 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (Without Engine Capacity) | 64100310 | |||
| Motor Vehicle Transfer Fee u/s 231B(2) (Without Engine Capacity) | 64100308 | |||
| Motor Vehicle Sale u/s 231B(3) (851cc to 1000cc) - on value of vehicle | 64100322 | |||
| Motor Vehicle Sale u/s 231B(3) (Without Engine Capacity) | 64100309 | |||
| Motor Vehicle Sale u/s 231B(3) (1001cc to 1300cc) - on value of vehicle | 64100323 | |||
| Motor Vehicle Sale u/s 231B(3) (1301cc to 1600cc) - on value of vehicle | 64100324 | |||
| Motor Vehicle Sale u/s 231B(3) (1601cc to 1800cc) - on value of vehicle | 64100325 | |||
| Motor Vehicle Sale u/s 231B(3) (1801cc to 2000cc) - on value of vehicle | 64100326 |
Page 14
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Motor Vehicle Sale u/s 231B(3) (2001cc to 2500cc) - on value of vehicle | 64100314 | |||
| Motor Vehicle Sale u/s 231B(3) (2501cc to 3000cc) - on value of vehicle | 64100315 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (851cc to 1000cc) - on value of vehicle | 64100317 | |||
| Motor Vehicle Sale u/s 231B(3) (Above 3000cc) - on value of vehicle | 64100316 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (1001cc to 1300cc) - on value of vehicle | 64100318 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (1301cc to 1600cc) - on value of vehicle | 64100319 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (1601cc to 1800cc) - on value of vehicle | 64100320 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (1801cc to 2000cc) - on value of vehicle | 64100321 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (2001cc to 2500cc) - on value of vehicle | 64100311 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (2501cc to 3000cc) - on value of vehicle | 64100312 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (Above 3000cc) - on value of vehicle | 64100313 | |||
| 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 | |||
| Electricity Bill of Commercial / Industrial Consumer u/s 235 | 64140050 | |||
| 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 (including renewal of license) | 64150101 | |||
| 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 236CB (ATL @ 10% / Non-ATL @ 20%) | 64150407 | |||
| Withholding tax on Sale Considerations u/s 37(6) @ 10% | 64220160 | |||
| 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 - Others | 64150803 | |||
| Purchase / Transfer of Immovable Property u/s 236K | 64151101 | |||
| Education related expenses remitted abroad u/s 236R | 64151701 | |||
| Advance tax on insurance premium u/s 236U | 64151902 | |||
| Adjustments under 236A for Builders/Developers | 64310010 | |||
| Adjustments under 236K for Builders/Developers | 64310011 | |||
| Advance tax on On-Money u/s 231B(2A) | 64010033 | |||
| Export Proceeds u/s 147 (6C) @1% | 64010037 | |||
| Life insurance premium u/s 236U | 64151903 | |||
| Persons remitting amount abroad through credit / debits / prepaid cards u/s 236Y | 64151905 | |||
| Advance tax on foreign domestic workers u/s 231C | 64151907 |
Page 15
Tax Chargeable / Payments > Final Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 640001 | 0 | 0 | 0 |
| Payable u/s 101A @ 10% | 64010041 | |||
| Payable u/s 101A @ 20% | 64010042 | |||
| Dividend u/s 150 - Dividend received from Mutual Funds driving 50% or more income from profit on debt @25% | 64330050 | |||
| Dividend u/s 150 @0% | 64330066 | |||
| Dividend u/s 150 @35% | 64330067 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 10% | 64330054 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 12.5% | 64330055 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 25% | 64330056 | |||
| Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 10% | 64330061 | |||
| Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 12.5% | 64330062 | |||
| Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 25% | 64330063 | |||
| Dividend u/s 150 @7.5% | 64030052 | |||
| Dividend u/s 150 @15% | 64030055 | |||
| If return on investment is exceeding 1 million on sukukh u/s 5AA @ 12.5% u/s 151(1A), u/s 152(1DB) | 64030091 | |||
| If return on investment is not exceeding 1 million on sukukh u/s 5AA @ 10% u/s 151(1A), u/s 152(1DB) | 64030092 | |||
| Person receiving dividend from a company where the company's income is exempt from tax u/s 5 (@ 25% u/s 150) | 64030090 | |||
| In case the sukuk-holder is company 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 | |||
| Profit on Debt u/c 5(A) of Part II, Second Schedule (ATL @10%, non-ATL @20%) | 64040057 | |||
| Profit on Debt u/c 5(AA) of Part II, Second Schedule (ATL @10%, non-ATL @20%) | 64040058 | |||
| Profit on Debt u/s 151(1)(a) from NSC / PO Deposits @15% | 64040051 | |||
| Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits @15%(amount not exceeding 5 million) | 64040052 | |||
| Profit on Debt u/s 151(1)(c) from Government Securities @15% | 64040053 | |||
| Profit on Debt u/s 151 (1)(d) from Others @15% | 64040054 | |||
| Payment for Goods u/s 153(1)(a) @9% - for Toll manufacturers. | 64060068 | |||
| Fee for offshore digital services to a Non-Resident u/s 152(1C) / Division IV, Part I, 1st Schedule | 64050057 | |||
| Payment to Non-resident u/s 152(2) for profit on debt / u/c (5A) @ 10%, Part II, 2nd Schedule | 64050096 | |||
| Royalty / Fee for Technical Services to a Non-Resident covered under ADTT | 64050097 | |||
| Payment for foreign produced commercials to a Non-Resident u/s 152(1BA) @ 20% | 64050100 | |||
| Foreign Indenting Commission u/s 154A(1)(da) / Division IVA, Part III, First Schedule | 64070151 | |||
| Sale Proceeds of Goods to Exporter u/s 154(3) | 64070152 | |||
| Sale Proceeds 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 |
Page 16
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| 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 | |||
| Lease of rights to collect tolls u/s 236A(3) | 64150102 | |||
| Bonus shares issued by companies u/s 236Z | 64151351 | |||
| Advance tax u/s 236C for Investment by Non-Resident | 64330053 | |||
| Advance tax u/s 236K for Non-Resident Transferee | 64151952 | |||
| Capital Gains on Immovable Property u/s 37(1A) | 64220050 | 0 | 0 | 0 |
| Capital Gains on Immovable Property u/s 37(1A) where holding period does not exceed 1 year | 64220058 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 1 year but does not exceed 2 years | 64220059 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 2 years but does not exceed 3 years | 64330058 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 3 years but does not exceed 4 years | 64330059 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 4 years but does not exceed 5 years | 64220060 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 5 years but does not exceed 6 years | 64330064 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 6 years | 64330065 | |||
| Capital Gains on Securities u/s 37A @0% (where security was acquired prior to July 01,2013) | 64220151 | |||
| Capital Gains on Securities u/s 37A @2.5% | 64220152 | |||
| 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 / Mutual Funds / Collective Schemes / REIT u/s 37A @10% | 64220158 | |||
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (For stock funds) u/s 37A | 64220161 | |||
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (Other than stock funds) u/s 37A | 64220159 | |||
| Capital Gains on Securities u/s 37A @12.5% (where securities acquired between July 01, 2013 to June 30,2022) | 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 | |||
| Profit on Debt on National Savings Certificates including Defence Saving pertaining to pervious years u/s 39(4A) | 64230052 | |||
| Receipts from Shipping Business of a Non-Resident Person u/s 7 | 64310065 | |||
| Receipts from Shipping Business of a resident person u/s 7A | 64310055 | |||
| Income derived from sources outside Pakistan by Pakistan Cricket Board u/c (3B), Part II, 2nd Schedule @ 4% | 64310064 | |||
| Income from projects u/s 100D @ 20% | 64310067 | |||
| Tax on business income of builders u/s 7C (advance tax installments paid under Rule 13S) | 64310072 | |||
| Tax Liability u/s 100D Read with Rule 10 of Eleventh Schedule for Builders/Developers | 64310066 | |||
| Tax on Income of Cotton Ginners u/c 17, Part III, 2nd Schedule (Cotton ginning and oil milling activity only) | 64330060 | |||
| 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 | |||
| Export of IT/ITeS Services u/s 154A @ 0.25% | 64060290 | |||
| Export of services u/s 154A @1% | 64060285 | |||
| Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV, Part I, 1st Schedule @ 10% | 64210057 | |||
| Tax deduction on payment to persons to card network company/payment gateway or any other persons/interbank financial telecommunication services u/s 152(1DD) / Division IV, Part I, 1st Schedule @ 10% | 64210058 |
Page 19
Tax Chargeable / Payments > Computations
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| 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 Reductions | 9309 | |||
| Tax Credits | 9329 | |||
| Tax for Banking Company under Rule (6C) of 7th Schedule @ 49% | 923147 | |||
| Tax for Banking Company under Rule (6C) of 7th Schedule @ 55% | 923148 | |||
| Tax for Banking Company under Rule (7D) of 7th Schedule @ 20% | 923149 | |||
| Tax for Banking Company under Rule (7E) of 7th Schedule @ 20% | 923145 | |||
| Tax for Banking Company under Rule (7F) of 7th Schedule @ 20% | 923146 | |||
| Turnover / Tax Chargeable u/s 113 @1% | 923151 | |||
| Turnover/Tax on Income of Cotton Ginners | 9012 | |||
| Turnover / Tax Chargeable u/s 113 @0.25% | 923152 | |||
| Turnover / Tax Chargeable u/s 113 @0.75% | 923168 | |||
| Turnover / Tax Chargeable u/s 113 @ 1.25% | 923161 | |||
| Accounting Profit / Tax Chargeable u/s 113C @17% | 923173 | |||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | |||
| Tax on deemed income u/s 7E @20% (Of 5% of FMV) | 923183 | |||
| Tax on High Earning Persons u/s 4C | 9231822 | |||
| 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 | 923201 | |||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | 0 | 0 | |
| Adjustment of Alternate Corporate Tax Paid u/s 113C in earlier Year(s) | 923196 | |||
| Turnover / Tax Chargeable u/s 113 @ 0.5% | 923195 | |||
| Withholding Income Tax | 9201 | 0 | ||
| Advance Income Tax | 9202 | |||
| Advance Income Tax u/s 147(5C) | 92026 | |||
| Advance Tax Paid under 147 for Builders/Developers (100D) | 92025 | |||
| Advance Income Tax u/s 147A | 92022 | |||
| Admitted Income Tax | 9203 | |||
| Demanded Income Tax | 9204 | |||
| Advance Income Tax u/s 147(5B) | 92021 | |||
| Refundable Income Tax | 9210 |
Page 25
No text layer on this page. See page 25 of the official file.
Page 35
Tax Chargeable / Payments > Adjustable Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| 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 | |||
| Profit on Debt u/s 151(1)(a) from NSC / PO Deposits @15% | 64040001 | |||
| Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits @15% | 64040002 | |||
| Profit on Debt u/s 151(1)(c) from Government Securities @15% | 64040003 | |||
| Profit on Debt u/s 151 (1)(d) from Others @15% | 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 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) @2.5% | 64060005 | |||
| Payment for Goods u/s 153(1)(a) @4.5% | 64060009 | |||
| Payment for Services u/s 153(1)(b) @8% u/c (42) of Part IV of Second Schedule | 64060116 | |||
| Rent of Immoveable Property u/s 155 | 64080001 | |||
| Advance tax on cash withdrawal u/s 231AB | 64100101 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (Up to 850 cc) - on value of vehicle | 64100301 | |||
| Motor Vehicle Transfer Fee u/s 231B(2) (above 850cc) - on engine capacity of vehicle | 64100302 | |||
| Motor Vehicle Sale u/s 231B(3) (Up to 850 cc) - on value of vehicle | 64100303 | |||
| Motor Vehicle Registration Fee u/s 231B(1A) (Non-ATL) @4% | 64100304 | |||
| Motor vehicle registration by person who has not purchased vehicle from local manufacturer u/s 231B(2A) | 64100306 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (Without Engine Capacity) | 64100310 | |||
| Motor Vehicle Transfer Fee u/s 231B(2) (Without Engine Capacity) | 64100308 | |||
| Motor Vehicle Sale u/s 231B(3) (851cc to 1000cc) - on value of vehicle | 64100322 | |||
| Motor Vehicle Sale u/s 231B(3) (Without Engine Capacity) | 64100309 | |||
| Motor Vehicle Sale u/s 231B(3) (1001cc to 1300cc) - on value of vehicle | 64100323 | |||
| Motor Vehicle Sale u/s 231B(3) (1301cc to 1600cc) - on value of vehicle | 64100324 | |||
| Motor Vehicle Sale u/s 231B(3) (1601cc to 1800cc) - on value of vehicle | 64100325 | |||
| Motor Vehicle Sale u/s 231B(3) (1801cc to 2000cc) - on value of vehicle | 64100326 | |||
| Motor Vehicle Sale u/s 231B(3) (2001cc to 2500cc) - on value of vehicle | 64100314 | |||
| Motor Vehicle Sale u/s 231B(3) (2501cc to 3000cc) - on value of vehicle | 64100315 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (851cc to 1000cc) - on value of vehicle | 64100317 | |||
| Motor Vehicle Sale u/s 231B(3) (Above 3000cc) - on value of vehicle | 64100316 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (1001cc to 1300cc) - on value of vehicle | 64100318 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (1301cc to 1600cc) - on value of vehicle | 64100319 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (1601cc to 1800cc) - on value of vehicle | 64100320 |
Page 36
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Motor Vehicle Registration Fee u/s 231B(1) (1801cc to 2000cc) - on value of vehicle | 64100321 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (2001cc to 2500cc) - on value of vehicle | 64100311 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (2501cc to 3000cc) - on value of vehicle | 64100312 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (Above 3000cc) - on value of vehicle | 64100313 | |||
| 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 | |||
| 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 (including renewal of license) | 64150101 | |||
| 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 236CB (ATL @ 10% / Non-ATL @ 20%) | 64150407 | |||
| Withholding tax on Sale Considerations u/s 37(6) @ 10% | 64220160 | |||
| 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 | 64150803 | |||
| Purchase / Transfer of Immovable Property u/s 236K | 64151101 | |||
| Adjustments under 236A for Builders/Developers | 64310010 | |||
| Adjustments under 236K for Builders/Developers | 64310011 | |||
| Advance tax on On-Money u/s 231B(2A) | 64010033 | |||
| Export Proceeds u/s 147 (6C) @1% | 64010037 | |||
| Persons remitting amount abroad through credit / debits / prepaid cards u/s 236Y | 64151905 | |||
| Advance tax on foreign domestic workers u/s 231C | 64151907 |
Page 37
Tax Chargeable / Payments > Fixed / Final Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Fixed / Final Tax | 64000101 | |||
| Dividend u/s 150 - Dividend received from Mutual Funds driving 50% or more income from profit on debt @25% | 64330050 | |||
| Dividend u/s 150 @0% | 64330066 | |||
| Dividend u/s 150 @35% | 64330067 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 10% | 64330054 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 12.5% | 64330055 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 25% | 64330056 | |||
| Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 10% | 64330061 | |||
| Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 12.5% | 64330062 | |||
| Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 25% | 64330063 | |||
| Dividend u/s 150 @7.5% | 64030052 | |||
| Dividend u/s 150 @15% | 64030055 | |||
| If return on investment is exceeding 1 million on sukukh u/s 5AA @ 12.5% u/s 151(1A), u/s 152(1DB) | 64030091 | |||
| If return on investment is not exceeding 1 million on sukukh u/s 5AA @ 10% u/s 151(1A), u/s 152(1DB) | 64030092 | |||
| Person receiving dividend from a company where the company's income is exempt from tax u/s 5 (@ 25% u/s 150) | 64030090 | |||
| 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 | |||
| Profit on Debt u/c 5(A) of Part II, Second Schedule (ATL @10%, non-ATL @20%) | 64040057 | |||
| Profit on Debt u/c 5(AA) of Part II, Second Schedule (ATL @10%, non-ATL @20%) | 64040058 | |||
| Profit on Debt u/s 151(1)(a) from NSC / PO Deposits @15% | 64040051 | |||
| Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits @15%(amount not exceeding 5 million) | 64040052 | |||
| Profit on Debt u/s 151(1)(c) from Government Securities @15% | 64040053 | |||
| Profit on Debt u/s 151 (1)(d) from Others @15% | 64040054 | |||
| Royalty / Fee for offshore digital services to a Non-Resident u/s 152(1C) / Division IV, Part I, 1st Schedule | 64050057 | |||
| Payment to Non-resident u/s 152(2) for profit on debt / u/c (5A) @ 10%, Part II, 2nd Schedule | 64050096 | |||
| Royalty / Fee for Technical Services to a Non-Resident covered under ADTT | 64050097 | |||
| Payment for foreign produced commercials to a Non-Resident u/s 152(1BA) @ 20% | 64050100 | |||
| Foreign Indenting Commission u/s 154A(1)(da) / Division IVA, Part III, First Schedule | 64070151 | |||
| Sale Proceeds of Goods to Exporter u/s 154(3) | 64070152 | |||
| Sale Proceeds 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 |
Page 38
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Commission / Discount on Petroleum Products u/s 156A @12% | 64090151 | |||
| Attributable income from controlled foreign company u/s 109A @ 15% | 64120031 | |||
| Electricity Bill of Commercial Consumer u/s 235 | 64140051 | |||
| Electricity Bill of Industrial Consumer u/s 235 | 64140052 | |||
| Lease of rights to collect tolls u/s 236A(3) | 64150102 | |||
| Bonus shares issued by companies u/s 236Z | 64151351 | |||
| Advance tax u/s 236C for Investment by Non-Resident | 64330053 | |||
| Advance tax u/s 236K for Non-Resident Transferee | 64151952 | |||
| Capital Gains on Immovable Property u/s 37(1A) | 64220050 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period does not exceed 1 year | 64220058 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 1 year but does not exceed 2 years | 64220059 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 2 years but does not exceed 3 years | 64330058 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 3 years but does not exceed 4 years | 64330059 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 4 years but does not exceed 5 years | 64220060 | |||
| Capital Gains on Immovable Property u/s 37(14) where property is acquired on or after 1st July,2024 and taxpayer was on ATL on date of disposed off | 64220065 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 5 years but does not exceed 6 years | 64330064 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 6 years | 64330065 | |||
| Capital Gains on Securities u/s 37A @0% (where security was acquired prior to July 01,2013) | 64220151 | |||
| Capital Gains on Securities u/s 37A @2.5% | 64220152 | |||
| 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 / Mutual Funds / Collective Schemes / REIT u/s 37A @15% | 64220158 | |||
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (For stock funds) u/s 37A | 64220161 | |||
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (Other than stock funds) u/s 37A | 64220159 | |||
| Capital Gains on Securities u/s 37A @12.5% (where securities acquired between July 01, 2013 to June 30,2022) | 64220155 | |||
| Capital Gains on Securities u/s 37A @15% | 64220156 | |||
| Profit on Debt on National Savings Certificates including Defence Saving pertaining to pervious years u/s 39(4A) | 64230052 | |||
| Receipts from Shipping Business of a Non-Resident Person u/s 7 | 64310065 | |||
| Receipts from Shipping Business of a resident person u/s 7A | 64310055 | |||
| Income from projects u/s 100D @ 20% | 64310067 | |||
| Tax on business income of builders u/s 7C (advance tax installments paid under Rule 13S) | 64310072 | |||
| Tax Liability u/s 100D Read with Rule 10 of Eleventh Schedule for Builders/Developers | 64310066 | |||
| Tax on Income of Cotton Ginners u/c 17, Part III, 2nd Schedule (Cotton ginning and oil milling activity only) | 64330060 | |||
| Tax on business income of developers u/s 7D (advance tax installments paid under Rule 13S) | 64310073 | |||
| Export of IT/ITeS Services u/s 154A @ 0.25% | 64060290 | |||
| Export of services u/s 154A @1% | 64060285 | |||
| Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV, Part I, 1st Schedule @ 10% | 64210057 | |||
| Tax deduction on payment to persons to card network company/payment gateway or any other persons/interbank financial telecommunication services u/s 152(1DD) / Division IV, Part I, 1st Schedule @ 10% | 64210058 |
Page 39
Tax Chargeable / Payments > Minimum Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Minimum Tax | 64000102 | |||
| Import u/s 148 @1% | 64010052 | |||
| Import u/s 148 @2% | 64010054 | |||
| Import u/s 148 @3.5% | 64010084 | |||
| Import u/s 148 @4% | 64010058 | |||
| Import u/s 148 @5.5% | 64010061 | |||
| Import u/s 148 @6% | 64010062 | |||
| 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 30$ up to 100$ @ Rs. 100 | 64120046 | |||
| No. of imported mobile phones u/s 148 exceeding 200$ up to 350$ @ Rs. 970 | 64120048 | |||
| No. of imported mobile phones u/s 148 up to 30$ @ Rs. 70 | 64120045 | |||
| No. of imported mobile phones under CBU category u/s 148 exceeding 350$ up to 500$ @ Rs. 5000 | 64120087 | |||
| No. of imported mobile phones under CBU category u/s 148 exceeding 500$ @ Rs. 11500 | 64120088 | |||
| No. of imported mobile phones under CKD/SKD category u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | |||
| No. of imported mobile phones under CKD/SKD category u/s 148 exceeding 500$ @ Rs. 5200 | 64120050 | |||
| 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 | |||
| Tax Deductible from Non-Residents on Capital Gains on Disposal of Debt Instruments/Government Securities/Certificates Invested through FCVA/NRVA u/s 152(1DA) /Division II, Part III,1st Schedule | 64050050 | |||
| Tax deductible from non-residents on capital gains on debt instruments/Government securities invested through SCRA u/s 152(1D) /Division II, Part III,1st Schedule | 64060061 | |||
| Payment for Goods u/s 6c(1)(a) @11% - for Toll manufacturers. For other than companies | 64060084 | |||
| 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 | |||
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050095 | |||
| Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64340210 | |||
| Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule | 64050009 | |||
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | |||
| 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) @0.5% | 64060051 | |||
| Payment to Non-Resident sports persons u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050013 | |||
| 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) @2.5% | 64060055 | |||
| Payment for Goods u/s 153(1)(a) @0.25% | 64060082 | |||
| Payment for Goods u/s 153(1)(a) @5.5% | 64060083 |
Page 41
Tax Chargeable / Payments > Computations
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| 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 Reductions | 9309 | |||
| Tax Credits | 9329 | |||
| Turnover/Tax on Income of Cotton Ginners | 9012 | |||
| Turnover / Tax Chargeable u/s 113 @0.25% | 923152 | |||
| Turnover / Tax Chargeable u/s 113 @0.75% | 923168 | |||
| Turnover / Tax Chargeable u/s 113 @ 0.50% | 923206 | |||
| Turnover / Tax Chargeable u/s 113 @ 1.25% | 923161 | |||
| Difference of Minimum Tax Chargeable on Electricity Bill u/s 235 | 923193 | |||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | |||
| Tax on deemed income u/s 7E @20% (Of 5% of FMV) | 923183 | |||
| Surcharge on high earning person u/s 4AB | 923184 | |||
| Tax on High Earning Persons u/s 4C | 9231822 | |||
| 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 | 923201 | |||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | |||
| Withholding Income Tax | 9201 | |||
| Advance Income Tax | 9202 | |||
| Advance Tax Paid under 147 for Builders/Developers (100D) | 92025 | |||
| Advance Income Tax u/s 147(5C) | 92026 | |||
| Advance Income Tax u/s 147 read with section 7F | 92027 | |||
| Advance Income Tax u/s 147A | 92022 | |||
| Admitted Income Tax | 9203 | |||
| Demanded Income Tax | 9204 | |||
| Refundable Income Tax | 9210 |
Page 43
Minimum Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable |
|---|---|---|---|---|---|---|---|
| Import u/s 148 @1% | 64010052 | ||||||
| Import u/s 148 @2% | 64010054 | ||||||
| Import u/s 148 @3.5% | 64010084 | ||||||
| Import u/s 148 @4% | 64010058 | ||||||
| Import u/s 148 @5.5% | 64010061 | ||||||
| Import u/s 148 @6% | 64010062 | ||||||
| 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 | ||||||
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | ||||||
| Fee for advertisement services to a Non resident u/s 152(1AAA) | 64050056 | ||||||
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050095 | ||||||
| Payment for Services u/s 153(1)(b) @0.5% | 64060151 | ||||||
| Payment for Services u/s 153(1)(b) @1% | 64060152 | ||||||
| Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64340210 | ||||||
| Payment to Non-Resident sports persons u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050013 | ||||||
| Payments for Contracts to a PE of a Non resident u/s 152(2A)(c) | 64050012 | ||||||
| Payments for Goods to a PE of a Non resident u/s 152(2A)(a) | 64050009 | ||||||
| Tax deductible from non-residents on capital gains on debt instruments/Government securities invested through SCRA u/s 152(1D) /Division II, Part III,1st Schedule | 64060061 | ||||||
| Tax deductible from non-residents on capital gains on disposal of debt instruments/Government securities/certificates invested through FCVA/NRVA u/s 152(1DA) /Division II, Part III,1st Schedule | 64050050 | ||||||
| Payment for Goods u/s 153(1)(a) @0.25% | 64060082 | ||||||
| Payment for Services u/s 153(1)(b) @1.5% | 64060153 | ||||||
| Payment for Goods u/s 153(1)(a) @0.5% | 64060051 | ||||||
| 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) @2.5% | 64060055 | ||||||
| Payment for Goods u/s 153(1)(a) @5.5% | 64060083 | ||||||
| Payment for Goods u/s 6c(1)(a) @11% - for Toll manufacturers. For other than companies | 64060084 | ||||||
| Payment for Specified Services u/s 153(1)(b) @2% | 64060555 | ||||||
| Payment for Specified Services u/s 153(1)(b) @4% | 64060158 | ||||||
| Payment for Services u/s 153(1)(b) @11% | 64060172 | ||||||
| Receipts from Contracts u/s 153(1)(c) @10% | 64060270 | ||||||
| Receipts from Contracts u/s 153(1)(c) @ 8% | 64060266 | ||||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | ||||||
| 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. 100 | 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 |
Page 47
No text layer on this page. See page 47 of the official file.
Page 51
Business > Inadmissible / Admissible Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| 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(ea) Excess of 50% of Contribution to an Approved gratuity fund / Pension Fund / Superannuation Fund | 320901 | |||
| 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 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 u/s 21(p) Utility Bills exceeding prescribed amount not paid through prescribed mode | 322902 | |||
| Add Backs u/s 21(q) Expenditure attributable to sale to person required to be registered under Sales Tax but not registered | 322903 | |||
| Add Backs u/s 21(r) Expenditure Attributable to sales for non-integration of business with FBR system | 322905 | |||
| Add Backs u/s 28(1)(b) Lease Rental not admissible on account of cost of Passenger transport vehicle exceeding 2.5 Million Rupees | 322901 |
Page 59
Tax Chargeable / Payments > Adjustable Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| 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 | |||
| Salary of Employees u/s 149 | 64020004 | |||
| Directorship Fee u/s 149(3) | 64020005 | |||
| Profit on Debt u/s 151(1)(a) from NSC / PO Deposits @15% | 64040001 | |||
| Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits @15% | 64040002 | |||
| Profit on Debt u/s 151(1)(c) from Government Securities @15% | 64040003 | |||
| Profit on Debt u/s 151 (1)(d) from Others @15% | 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 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) @2.5% | 64060005 | |||
| Payment for Goods u/s 153(1)(a) @4.5% | 64060009 | |||
| Payment for Services u/s 153(1)(b) @8% u/c (42) of Part IV of Second Schedule | 64060116 | |||
| Rent of Immoveable Property u/s 155 | 64080001 | |||
| Advance tax on cash withdrawal u/s 231AB | 64100101 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (Up to 850 cc) - on value of vehicle | 64100301 | |||
| Motor Vehicle Transfer Fee u/s 231B(2) (above 850cc) - on engine capacity of vehicle | 64100302 | |||
| Motor Vehicle Sale u/s 231B(3) (Up to 850 cc) - on value of vehicle | 64100303 | |||
| Motor Vehicle Registration Fee u/s 231B(1A) (Non-ATL) @4% | 64100304 | |||
| Motor vehicle registration by person who has not purchased vehicle from local manufacturer u/s 231B(2A) | 64100306 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (Without Engine Capacity) | 64100310 | |||
| Motor Vehicle Transfer Fee u/s 231B(2) (Without Engine Capacity) | 64100308 | |||
| Motor Vehicle Sale u/s 231B(3) (851cc to 1000cc) - on value of vehicle | 64100322 | |||
| Motor Vehicle Sale u/s 231B(3) (Without Engine Capacity) | 64100309 | |||
| Motor Vehicle Sale u/s 231B(3) (1001cc to 1300cc) - on value of vehicle | 64100323 | |||
| Motor Vehicle Sale u/s 231B(3) (1301cc to 1600cc) - on value of vehicle | 64100324 | |||
| Motor Vehicle Sale u/s 231B(3) (1601cc to 1800cc) - on value of vehicle | 64100325 | |||
| Motor Vehicle Sale u/s 231B(3) (1801cc to 2000cc) - on value of vehicle | 64100326 | |||
| Motor Vehicle Sale u/s 231B(3) (2001cc to 2500cc) - on value of vehicle | 64100314 | |||
| Motor Vehicle Sale u/s 231B(3) (2501cc to 3000cc) - on value of vehicle | 64100315 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (851cc to 1000cc) - on value of vehicle | 64100317 | |||
| Motor Vehicle Sale u/s 231B(3) (Above 3000cc) - on value of vehicle | 64100316 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (1001cc to 1300cc) - on value of vehicle | 64100318 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (1301cc to 1600cc) - on value of vehicle | 64100319 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (1601cc to 1800cc) - on value of vehicle | 64100320 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (1801cc to 2000cc) - on value of vehicle | 64100321 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (2001cc to 2500cc) - on value of vehicle | 64100311 |
Page 60
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Motor Vehicle Registration Fee u/s 231B(1) (2501cc to 3000cc) - on value of vehicle | 64100312 | |||
| Motor Vehicle Registration Fee u/s 231B(1) (Above 3000cc) - on value of vehicle | 64100313 | |||
| 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 | |||
| Electricity Bill of Commercial / Industrial Consumer u/s 235 | 64140050 | |||
| Electricity Bill of Domestic Consumer u/s 235 | 64140101 | |||
| 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 (including renewal of license) | 64150101 | |||
| 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 236CB (ATL @ 10% / Non-ATL @ 20%) | 64150407 | |||
| Withholding tax on Sale Considerations u/s 37(6) @ 10% | 64220160 | |||
| 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 | 64150803 | |||
| Purchase / Transfer of Immovable Property u/s 236K | 64151101 | |||
| Adjustments under 236A for Builders/Developers | 64310010 | |||
| Adjustments under 236K for Builders/Developers | 64310011 | |||
| Advance tax on On-Money u/s 231B(2A) | 64010033 | |||
| Advance Tax on Withdrawal of Balance under Pension Fund u/c 23A of Part I of Second Schedule | 64010034 | |||
| Export Proceeds u/s 147 (6C) @1% | 64010037 | |||
| Persons remitting amount abroad through credit / debits / prepaid cards u/s 236Y | 64151905 | |||
| Advance tax on foreign domestic workers u/s 231C | 64151907 |
Page 61
Tax Chargeable / Payments > Fixed / Final Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Fixed / Final Tax | 64000101 | |||
| Dividend u/s 150 - Dividend received from Mutual Funds driving 50% or more income from profit on debt @25% | 64330050 | |||
| Dividend u/s 150 @0% | 64330066 | |||
| Dividend u/s 150 @35% | 64330067 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 10% | 64330054 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 12.5% | 64330055 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 25% | 64330056 | |||
| Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 10% | 64330061 | |||
| Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 12.5% | 64330062 | |||
| Dividend u/s 150 @7.5% | 64030052 | |||
| Dividend u/s 150 @15% | 64030055 | |||
| If return on investment is exceeding 1 million on sukukh u/s 5AA @ 12.5% u/s 151(1A), u/s 152(1DB) | 64030091 | |||
| If return on investment is not exceeding 1 million on sukukh u/s 5AA @ 10% u/s 151(1A), u/s 152(1DB) | 64030092 | |||
| Person receiving dividend from a company where the company's income is exempt from tax u/s 5 (@ 25% u/s 150) | 64030090 | |||
| 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 | |||
| Profit on Debt u/c 5(A) of Part II, Second Schedule (ATL @10%, non-ATL @20%) | 64040057 | |||
| Profit on Debt u/c 5(AA) of Part II, Second Schedule (ATL @10%, non-ATL @20%) | 64040058 | |||
| Profit on Debt u/s 151 u/c 5AB, Part II, Second Schedule (ATL @10%, non-ATL @20%) | 64040056 | |||
| Profit on Debt u/s 151(1)(a) from NSC / PO Deposits @15% | 64040051 | |||
| Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits @15%(amount not exceeding 5 million) | 64040052 | |||
| Profit on Debt u/s 151(1)(c) from Government Securities @15% | 64040053 | |||
| Profit on Debt u/s 151 (1)(d) from Others @15% | 64040054 | |||
| Royalty / Fee for offshore digital services to a Non-Resident u/s 152(1C) / Division IV, Part I, 1st Schedule | 64050057 | |||
| Payment to Non-resident u/s 152(2) for profit on debt / u/c (5A) @ 10%, Part II, 2nd Schedule | 64050096 | |||
| Royalty / Fee for Technical Services to a Non-Resident covered under ADTT | 64050097 | |||
| Payment for foreign produced commercials to a Non-Resident u/s 152(1BA) @ 20% | 64050100 | |||
| Foreign Indenting Commission u/s 154A(1)(da) / Division IVA, Part III, First Schedule | 64070151 | |||
| Sale Proceeds of Goods to Exporter u/s 154(3) | 64070152 | |||
| Sale Proceeds 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 | |||
| Electricity Bill of Commercial Consumer u/s 235 | 64140051 | |||
| Electricity Bill of Domestic Consumer u/s 235 | 64140053 | |||
| Electricity Bill of Industrial Consumer u/s 235 | 64140052 | |||
| Lease of rights to collect tolls u/s 236A(3) | 64150102 |
Page 62
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Bonus shares issued by companies u/s 236Z | 64151351 | |||
| Advance tax u/s 236C for Investment by Non-Resident | 64330053 | |||
| Advance tax u/s 236K for Non-Resident Transferee | 64151952 | |||
| Capital Gains on Immovable Property u/s 37(1A) | 64220050 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period does not exceed 1 year | 64220058 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 1 year but does not exceed 2 years | 64220059 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 2 years but does not exceed 3 years | 64330058 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 3 years but does not exceed 4 years | 64330059 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 4 years but does not exceed 5 years | 64220060 | |||
| Capital Gains on Immovable Property u/s 37(14) where property is acquired on or after 1st July,2024 and taxpayer was on ATL on date of disposed off | 64220065 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 5 years but does not exceed 6 years | 64330064 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 6 years | 64330065 | |||
| Capital Gains on Securities u/s 37A @0% (where security was acquired prior to July 01,2013) | 64220151 | |||
| Capital Gains on Securities u/s 37A @2.5% | 64220152 | |||
| 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 / Mutual Funds / Collective Schemes / REIT u/s 37A @15% | 64220158 | |||
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (For stock funds) u/s 37A | 64220161 | |||
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (Other than stock funds) u/s 37A | 64220159 | |||
| Capital Gains on Securities u/s 37A @12.5% (where securities acquired between July 01, 2013 to June 30,2022) | 64220155 | |||
| Capital Gains on Securities u/s 37A @15% | 64220156 | |||
| Profit on Debt on National Savings Certificates including Defence Saving pertaining to pervious years u/s 39(4A) | 64230052 | |||
| Receipts from Shipping Business of a Non-Resident Person u/s 7 | 64310065 | |||
| Receipts from Shipping Business of a resident person u/s 7A | 64310055 | |||
| Income from projects u/s 100D @ 20% | 64310067 | |||
| Tax on business income of builders u/s 7C (advance tax installments paid under Rule 13S) | 64310072 | |||
| Tax Liability u/s 100D Read with Rule 10 of Eleventh Schedule for Builders/Developers | 64310066 | |||
| Tax on Income of Cotton Ginners u/c 17, Part III, 2nd Schedule (Cotton ginning and oil milling activity only) | 64330060 | |||
| Tax on business income of developers u/s 7D (advance tax installments paid under Rule 13S) | 64310073 | |||
| Transport Monetization for Government Servants (after deduction of drivers salary) u/c (27), Part II, 2nd Schedule | 64210051 | |||
| Export of IT/ITeS Services u/s 154A @ 0.25% | 64060290 | |||
| Export of services u/s 154A @1% | 64060285 | |||
| Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV, Part I, 1st Schedule @ 10% | 64210057 | |||
| Tax deduction on payment to persons to card network company/payment gateway or any other persons/interbank financial telecommunication services u/s 152(1DD) / Division IV, Part I, 1st Schedule @ 10% | 64210058 |
Page 63
Tax Chargeable / Payments > Minimum Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Minimum Tax | 64000102 | |||
| Import u/s 148 @1% | 64010052 | |||
| Import u/s 148 @2% | 64010054 | |||
| Import u/s 148 @3.5% | 64010084 | |||
| Import u/s 148 @4% | 64010058 | |||
| Import u/s 148 @5.5% | 64010061 | |||
| Import u/s 148 @6% | 64010062 | |||
| 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 30$ up to 100$ @ Rs. 100 | 64120046 | |||
| No. of imported mobile phones u/s 148 exceeding 200$ up to 350$ @ Rs. 970 | 64120048 | |||
| No. of imported mobile phones u/s 148 up to 30$ @ Rs. 70 | 64120045 | |||
| No. of imported mobile phones under CBU category u/s 148 exceeding 350$ up to 500$ @ Rs. 5000 | 64120087 | |||
| No. of imported mobile phones under CBU category u/s 148 exceeding 500$ @ Rs. 11500 | 64120088 | |||
| No. of imported mobile phones under CKD/SKD category u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | |||
| No. of imported mobile phones under CKD/SKD category u/s 148 exceeding 500$ @ Rs. 5200 | 64120050 | |||
| 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 | |||
| Tax Deductible from Non-Residents on Capital Gains on Disposal of Debt Instruments/Government Securities/Certificates Invested through FCVA/NRVA u/s 152(1DA) /Division II, Part III,1st Schedule | 64050050 | |||
| Payment for Goods u/s 6c(1)(a) @11% - for Toll manufacturers. For other than companies | 64060084 | |||
| 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 | |||
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050095 | |||
| Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64340210 | |||
| Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule | 64050009 | |||
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | |||
| 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) @0.5% | 64060051 | |||
| Payment to Non-Resident sports persons u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050013 | |||
| 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) @2.5% | 64060055 |
Page 65
Tax Chargeable / Payments > Computations
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| Income from Salary | 1000 | |||
| Income / (Loss) from Property | 2000 | |||
| Income / (Loss) from Business | 3000 | 0 | 0 | 0 |
| Gains / (Loss) from Capital Assets | 4000 | |||
| Income / (Loss) from Other Sources | 5000 | |||
| Foreign Income | 6000 | |||
| Agriculture Income | 6100 | |||
| Share in untaxed Income from AOP | 3131 | |||
| Share in Taxed Income from AOP | 3141 | |||
| Total Income | 9000 | |||
| Deductible Allowances | 9009 | |||
| Taxable Income | 9100 | |||
| Tax Chargeable | 9200 | |||
| Normal Income Tax | 920000 | |||
| Final / Fixed / Minimum / Average / Relevant / Reduced Income Tax | 920100 | |||
| WWF | 920900 | |||
| Tax Reductions | 9309 | |||
| Tax Credits | 9329 | |||
| Turnover/Tax on Income of Cotton Ginners | 9012 | |||
| Turnover / Tax Chargeable u/s 113 @0.25% | 923152 | |||
| Turnover / Tax Chargeable u/s 113 @0.75% | 923168 | |||
| Turnover / Tax Chargeable u/s 113 @ 0.50% | 923206 | |||
| Turnover / Tax Chargeable u/s 113 @ 1.25% | 923161 | |||
| Difference of Minimum Tax Chargeable on Electricity Bill u/s 235 | 923193 | |||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | |||
| Tax on deemed income u/s 7E @20% (Of 5% of FMV) | 923183 | |||
| Surcharge on high earning person u/s 4AB | 923184 | |||
| Tax on High Earning Persons u/s 4C | 9231822 | |||
| 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 | 923201 | |||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | 0 | 0 | |
| Withholding Income Tax | 9201 | 0 | ||
| Advance Income Tax | 9202 | |||
| Advance Tax Paid under 147 for Builders/Developers (100D) | 92025 | |||
| Advance Income Tax u/s 147(5C) | 92026 | |||
| Advance Income Tax u/s 147 read with section 7F | 92027 | |||
| Advance Income Tax u/s 147A | 92022 | |||
| Admitted Income Tax | 9203 | |||
| Demanded Income Tax | 9204 | |||
| Refundable Income Tax | 9210 |
Page 69
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable |
|---|---|---|---|---|---|---|---|
| Payments for Contracts to a PE of a Non resident u/s 152(2A)(c) | 64050012 | ||||||
| Payments for Goods to a PE of a Non resident u/s 152(2A)(a) | 64050009 | ||||||
| Tax deductible from non-residents on capital gains on debt instruments/Government securities invested through SCRA u/s 152(1D) /Division II, Part III,1st Schedule | 64060061 | ||||||
| Tax deductible from non-residents on capital gains on disposal of debt instruments/Government securities/certificates invested through FCVA/NRVA u/s 152(1DA) /Division II, Part III,1st Schedule | 64050050 | ||||||
| Payment for Goods u/s 153(1)(a) @0.25% | 64060082 | ||||||
| Payment for Services u/s 153(1)(b) @1.5% | 64060153 | ||||||
| Payment for Goods u/s 153(1)(a) @0.5% | 64060051 | ||||||
| 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) @2.5% | 64060055 | ||||||
| Payment for Goods u/s 153(1)(a) @5.5% | 64060083 | ||||||
| Payment for Goods u/s 6c(1)(a) @11% - for Toll manufacturers. For other than companies | 64060084 | ||||||
| Payment for Specified Services u/s 153(1)(b) @2% | 64060555 | ||||||
| Payment for Specified Services u/s 153(1)(b) @4% | 64060158 | ||||||
| Payment for Services u/s 153(1)(b) @11% | 64060172 | ||||||
| Receipts from Contracts u/s 153(1)(c) @10% | 64060270 | ||||||
| Receipts from Contracts u/s 153(1)(c) @ 8% | 64060266 | ||||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | ||||||
| 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. 100 | 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 under CKD/SKD category u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | ||||||
| No. of imported mobile phones under CKD/SKD category u/s 148 exceeding 500$ @ Rs. 5200 | 64120050 | ||||||
| No. of imported mobile phones under CBU category u/s 148 exceeding 350$ up to 500$ @ Rs. 5000 | 64120087 | ||||||
| No. of imported mobile phones under CBU category u/s 148 exceeding 500$ @ Rs. 11500 | 64120088 | ||||||
| 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 | ||||||
| Fee for Goods Transport Contractor u/c (43E), Part IV, 2nd Schedule | 64320053 | ||||||
| Fee for Carriage Services by Oil Tanker u/c (43D), Part IV, 2nd Schedule | 64320051 | ||||||
| No. of Episodes of foreign produced TV drama serial or play u/s 236CA (1) | 64150507 | ||||||
| No. of Plays for foreign produced TV play (single episode) u/s 236CA (2) | 64150509 | ||||||
| Total duration (in seconds) for advertisements starring foreign actor u/s 236CA (3) | 64150510 | ||||||
| Capital Gains on Immovable Property u/s 37(1A) where property is acquired on or after 1st July,2024 and taxpayer was Non-ATL on date of disposed off | 64220064 | ||||||
| Capital Gains on Immovable Property u/s 37(14) where property is acquired on or after 1st July,2024 and taxpayer was on ATL on date of disposed off | 64220065 | ||||||
| Export Proceeds u/s 154(1) @1% | 64070054 | ||||||
| Fee for Oil Tanker contractor services u/c (28F), Part II, 2nd Schedule | 64340211 |
Page 72
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Page 73
No text layer on this page. See page 73 of the official file.
Page 75
Wealth Statement > Personal Assets / Liabilities
Disclaimer: Values entered in Estimated Current Market Value column are being collected for academic and policy research purposes only. They are not required to be used for determining your tax liability or for your wealth reconciliation.
| Description | Code | Amount | |
|---|---|---|---|
| Agricultural Property | 7001 | ||
| Commercial, Industrial, Residential Property (Non-Business) | 7002 | ||
| Business Capital | 7003 | ||
| Equipment (Non-Business) | 7004 | 0 | 0 |
| Animal (Non-Business) | 7005 | ||
| Investment (Non-Business) (Account / Annuity / Bond / Certificate / Debenture / Deposit / Fund / Instrument / Policy / Share / Stock / Unit, etc.) | 7006 | ||
| Debt (Non-Business) (Advance / Debt / Deposit / Prepayment / Receivable / Security) | 7007 | ||
| Motor Vehicle (Non-Business) | 7008 | ||
| Precious Possession | 7009 | ||
| Household Effect | 7010 | ||
| Personal Item | 7011 | ||
| Cash (Non-Business) | 7012 | ||
| Any Other Asset | 7013 | ||
| Assets held on others name (including non-filer Spouse/Dependents) | 7014 | ||
| Total Assets inside Pakistan | 7015 | 0 | 0 |
| Assets held outside Pakistan | 7016 | ||
| Capital or voting rights in foreign company | 7018 | ||
| Total Assets held outside pakistan | 7020 | ||
| Total Assets | 7019 | 0 | 0 |
| Credit (Non-Business) (Advance / Borrowing / Credit / Deposit / Loan / Mortgage / Overdraft / Payable) | 7021 | ||
| Foreign liabilities | 7022 | ||
| Total Liabilities | 7029 | ||
| Net Assets Current Year | 703001 | 0 |
Page 77
No text layer on this page. See page 77 of the official file.
Page 78
No text layer on this page. See page 78 of the official file.
Page 80
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Page 81
Electronic Return for Manufacturer
Full Name:
Registration No:
Transaction Date:
Document Date:
Tax Year: 2025
Due Date:
Submission Date:
Simplified Return of Income > Computations
| Description | Code | Total Amount/ Receipts / Value | Amount Exempt from Tax / Subject to Fixed / Final Tax/ Tax Collected / Deducted | Amount Subject to Normal Tax / Tax Chargeable |
|---|---|---|---|---|
| Business turnover/Receipts | 3009 | |||
| Cost of Sales | 3030 | |||
| Opening Stock | 3039 | |||
| Purchases | 3059 | |||
| Other Direct Expenses | 3083 | |||
| Accounting Depreciation | 3088 | |||
| Closing Stock | 3099 | |||
| Gross Profit | 3100 | |||
| Profit & Loss Expenses | 3180 | |||
| Inadmissible Tax Deductions excluding Accounting Depreciation | 3234 | |||
| Admissible Tax Deductions including Accounting Depreciation | 3254 | |||
| Electricity Bill | 64140051 | |||
| Tax already Paid - tele-other | 640000 | |||
| Telephone (Telephone, Cellphone And Prepaid Telephone Card) | 64150000 | |||
| Others | 64990001 | |||
| Deductible Allowances | 9009 | |||
| Tax Credits | 9329 | |||
| Turnover / Tax Chargeable u/s 113 @ 1.25% | 923161 | |||
| Tax on High Earning Persons u/s 4C | 9231822 | |||
| Tax on deemed income u/s 7E @20% (Of 5% of FMV) | 923183 | |||
| Net Profit / Taxable Income | 9100 | |||
| Tax Chargeable | 9200 | |||
| Net tax payable | 9203 | |||
| Refundable Income Tax | 9210 |
Page 83
Wealth Statement > Personal Assets / Liabilities
Disclaimer: Values entered in Estimated Current Market Value column are being collected for academic and policy research purposes only. They are not required to be used for determining your tax liability or for your wealth reconciliation.
| Description | Code | Amount |
|---|---|---|
| Agricultural Property | 7001 | |
| Commercial, Industrial, Residential Property (Non-Business) | 7002 | |
| Business Capital | 7003 | |
| Equipment (Non-Business) | 7004 | |
| Animal (Non-Business) | 7005 | |
| Investment (Non-Business) (Account / Annuity / Bond / Certificate / Debenture / Deposit / Fund / Instrument / Policy / Share / Stock / Unit, etc.) | 7006 | |
| Debt (Non-Business) (Advance / Debt / Deposit / Prepayment / Receivable / Security) | 7007 | |
| Motor Vehicle (Non-Business) | 7008 | |
| Precious Possession | 7009 | |
| Household Effect | 7010 | |
| Personal Item | 7011 | |
| Cash (Non-Business) | 7012 | |
| Any Other Asset | 7013 | |
| Assets in Others' Name | 7014 | |
| Total Assets inside Pakistan | 7015 | |
| Assets held outside Pakistan | 7016 | |
| Capital or voting rights in foreign company | 7018 | |
| Total Assets held outside pakistan | 7020 | |
| Total Assets | 7019 | |
| Credit (Non-Business) (Advance / Borrowing / Credit / Deposit / Loan / Mortgage / Overdraft / Payable) | 7021 | |
| Foreign liabilities | 7022 | |
| Total Liabilities | 7029 | |
| Net Assets Current Year | 703001 |
Page 85
No text layer on this page. See page 85 of the official file.
Page 88
Wealth Statement > Personal Assets / Liabilities
Disclaimer: Values entered in Estimated Current Market Value column are being collected for academic and policy research purposes only. They are not required to be used for determining your tax liability or for your wealth reconciliation.
| Description | Code | Amount |
|---|---|---|
| Agricultural Property | 7001 | |
| Commercial, Industrial, Residential Property (Non-Business) | 7002 | |
| Business Capital | 7003 | |
| Equipment (Non-Business) | 7004 | |
| Animal (Non-Business) | 7005 | |
| Investment (Non-Business) (Account / Annuity / Bond / Certificate / Debenture / Deposit / Fund / Instrument / Policy / Share / Stock / Unit, etc.) | 7006 | |
| Debt (Non-Business) (Advance / Debt / Deposit / Prepayment / Receivable / Security) | 7007 | |
| Motor Vehicle (Non-Business) | 7008 | |
| Precious Possession | 7009 | |
| Household Effect | 7010 | |
| Personal Item | 7011 | |
| Cash (Non-Business) | 7012 | |
| Any Other Asset | 7013 | |
| Assets in Others' Name | 7014 | |
| Total Assets inside Pakistan | 7015 | |
| Assets held outside Pakistan | 7016 | |
| Capital or voting rights in foreign company | 7018 | |
| Total Assets held outside pakistan | 7020 | |
| Total Assets | 7019 | |
| Credit (Non-Business) (Advance / Borrowing / Credit / Deposit / Loan / Mortgage / Overdraft / Payable) | 7021 | |
| Foreign liabilities | 7022 | |
| Total Liabilities | 7029 | |
| Net Assets Current Year | 703001 |
Page 90
No text layer on this page. See page 90 of the official file.
Page 91
Electronic Return for SME
Full Name:
Registration No:
Transaction Date:
Document Date:
Tax Year: 2025
Due Date:
Submission Date:
Simplified Return of Income > Computations
| Description | Code | Total Amount/ Receipts / Value | Amount Exempt from Tax / Subject to Fixed / Final Tax/ Tax Collected / Deducted | Amount Subject to Normal Tax / Tax Chargeable |
|---|---|---|---|---|
| Business turnover/Receipts | 300101 | |||
| Cost of Sales | 3030 | |||
| Opening Stock | 303101 | |||
| Purchases | 305101 | |||
| Other Direct Expenses | 3083 | |||
| Accounting Depreciation | 3088 | |||
| Closing Stock | 309101 | |||
| Gross Profit | 3100 | |||
| Profit & Loss Expenses | 3180 | |||
| Inadmissible Tax Deductions excluding Accounting Depreciation | 3234 | |||
| Admissible Tax Deductions including Accounting Depreciation | 3254 | |||
| Electricity Bill | 64140051 | |||
| Tax already Paid - tele-other | 640000 | |||
| Telephone (Telephone, Cellphone And Prepaid Telephone Card) | 64150000 | |||
| Others | 64990001 | |||
| Deductible Allowances | 900101 | |||
| Tax Credits | 932101 | |||
| Turnover / Tax Chargeable | 923160 | |||
| Tax on High Earning Persons u/s 4C | 9231822 | |||
| Tax on deemed income u/s 7E @20% (Of 5% of FMV) | 923183 | |||
| Net Profit / Taxable Income | 9100 | |||
| Tax Chargeable | 9200 | |||
| Net tax payable | 9203 | |||
| Refundable Income Tax | 9210 | |||
| Share in untaxed Income from AOP | 3131 | |||
| Share in Taxed Income from AOP | 3141 | |||
| WWF | 920900 |
Other Sources > Receipts / Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| Profit on Debt | 500312 |
Page 94
Wealth Statement > Personal Assets / Liabilities
Disclaimer: Values entered in Estimated Current Market Value column are being collected for academic and policy research purposes only. They are not required to be used for determining your tax liability or for your wealth reconciliation.
| Description | Code | Amount | Estimated Current Market Value |
|---|---|---|---|
| Agricultural Property | 7001 | ||
| Commercial, Industrial, Residential Property (Non-Business) | 7002 | ||
| Business Capital | 7003 | ||
| Equipment (Non-Business) | 7004 | ||
| Animal (Non-Business) | 7005 | ||
| Investment (Non-Business) (Account / Annuity / Bond / Certificate / Debenture / Deposit / Fund / Instrument / Policy / Share / Stock / Unit, etc.) | 7006 | ||
| Debt (Non-Business) (Advance / Debt / Deposit / Prepayment / Receivable / Security) | 7007 | ||
| Motor Vehicle (Non-Business) | 7008 | ||
| Precious Possession | 7009 | ||
| Household Effect | 7010 | ||
| Personal Item | 7011 | ||
| Cash (Non-Business) | 7012 | ||
| Any Other Asset | 7013 | ||
| Assets held on others name (including non-filer Spouse/Dependents) | 7014 | ||
| Total Assets inside Pakistan | 7015 | ||
| Assets held outside Pakistan | 7016 | ||
| Capital or voting rights in foreign company | 7018 | ||
| Total Assets held outside pakistan | 7020 | ||
| Total Assets | 7019 | ||
| Credit (Non-Business) (Advance / Borrowing / Credit / Deposit / Loan / Mortgage / Overdraft / Payable) | 7021 | ||
| Foreign liabilities | 7022 | ||
| Total Liabilities | 7029 | ||
| Net Assets Current Year | 703001 |
Page 98
- This Notification shall be applicable for the tax year, 2025.
[F.No. 1(11)R&S/2025]
(Muhammad Amin Qureshi)
Secretary (Income Tax Policy)
Related Income Tax SROs on return forms
- SRO 835(1)/20267 May 2026Draft Electronic Returns for Individuals, SME, AOPs and Companies for Tax Year, 2026
- SRO 1562(I)202518 August 2025Income Tax Returns for salaried persons, AOPs, Companies and Business Individual for Tax year, 2025
- SRO 1561(I)202518 August 2025Simplified electronic Income Tax Return for tax year 2025 for individuals
- SRO 1213(I)/20257 July 2025Draft Simplified Electronic Income Tax Return Individuals Form for Tax Year 2025
- SRO 1321(I)202428 August 2024Return for traders for tax year 2024 and onwards who have not filed return for tax year 2023
- SRO 949(I)/20244 July 2024Electronic Return Forms for Salaried Persons. AOPs Companies and Business Individuals etc. for Tax Year 2024