Under Clause (12E) of Part IV of the Second Schedule
SRO 1320(I)/2024 is an Income Tax SRO dated 28 August 2024, listed by FBR as "Under Clause (12E) of Part IV of the Second Schedule".
FBR publishes this SRO as scanned images, so the text below was 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
Inland Revenue
Islamabad, the 28th August, 2024
Notification
S.R.O.1320(1)/2024. - In exercise of the powers conferred by sub-clause (i) of clause (12E) of Part IV of the Second Schedule to the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Board of Revenue is pleased to exempt withholding tax under section 148 of the said Ordinance, on import of the medicines mentioned in columns (4) of the table not exceeding the quantity mentioned in column (6) of the said table in column (6) thereof required for personal therapeutic use of immediate family members of the persons mentioned on the basis of no objection certificate issued by the Ministry of National Health Services, Regulations and Coordination, Government of Pakistan as mentioned in column (8) of the said Table; below namely:-
| Sr. No. | Name of Patient | Name of Importers | Name of Drug | Name of Doctors | Qty | Country of Origin | NOC # |
|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| 1. | Ms. Zainab Asif D/O Asif Saleem CNIC 33102-2440967-4 House # 119-B, Eden, Garden, 208 Chak Faisalabad Road, Faisalabad. | Mr. Asif Saleem CNIC 33100-6529445-3 House # 119-B, Eden, Garden, 208 Chak Faisalabad Road, Faisalabad. | 1. CYSTAGON 50 mg 2. Cystadrops Eye Drops | Dr. Naureen , The Childrens Hospital Lahore. | 1. 960 Capsules 2. 16 Bottles (Both medicine for Four months usage) | France | Ministry of National Health Services, Regulations & Coordination vide letter No. F.1-3/DD 2024 dated 23rd August, 2024 |
[F.No.1(104)S(ITP)/2021(pt)]
(Angel David)
Second Secretary (Rules & SROs)
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