dated 02.09.2026, regarding Final Electronic Returns for Tax Year, 2026
SRO 1495(I)/2026Return forms
SRO 1495(I)/2026 is an Income Tax SRO dated 2 September 2026, listed by FBR as "dated 02.09.2026, regarding Final Electronic Returns for Tax Year, 2026".
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
Notification
(Income Tax)
Islamabad, the 2nd September, 2026.
S.R.O. 1495(I)/2026. - In exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), 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. 835(I)/2026, dated 7th May, 2026 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-ZD, the following new Part-II-ZE, Part-II-ZF, Part-II-ZG and Part-II-ZH shall be added, namely: -
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INCOME TAX RETURN FOR TAX YEAR 2026
Electronic Return for Individuals
Page 3
IRIS | FBR
Please select your sources of income for the tax year:
- Income from Salary
- Property Rental Income
- Income from Other Sources
- Income from Business
- Capital Gain
- Income from Foreign Sources and Assets
- Income from Agriculture
- No Income
Are you a Tax Resident of Pakistan as per sections 82 to 84 of ITO, 2001? Yes / No
Summary of Economic Transactions
TAX PERIOD: July 1, 2025 - June 30, 2026
Dear Taxpayer,
Thank you for choosing to fulfill your national duty of tax return filing. Correct reporting not only shows your contribution to the national development but also ensures minimum intervention in your Assessment by the tax authority.
Note:
Please review available data of your economic transactions for the selected Tax Year. This is indicative data which keeps on updating as per available information. Therefore, correct reporting of income and tax thereon is primarily your own responsibility.
SUMMARY OF WITHHOLDING TAX AS WITHHOLDEE
| Description | Taxable Value | Tax Withheld |
|---|
Download Detailed Data | Start Return Filing
Menu: Registration, Declaration, Assets Declaration, Audit / Assessment, Rectification, Appeals, Refund, DNFBP, Withholding / Advance Tax, Payments, Jurisdiction, Sales Tax, IRMS, Invoice Management, MIS
Year 2026
114(1) (Return of Income filed voluntarily for complete year)
Save | Submit | Print | Close
Tabs: Data | Amortization | Depreciation | Business Details | Payment | Attachment
Side menu: Employment (Salary, Tax Deductions), Property, Business, Capital Gain, Other Sources, Foreign Sources, Agriculture, Tax Chargeable / Payments, 116 - Wealth Statement
Search Amount Code/Description
ADD INCOME SOURCES | SUMMARY OF ECONOMIC TRANSACTIONS | CALCULATE
Income from Salary
Employer Details | + ADD EMPLOYER DETAILS
| Description | Code | Total Income | Subject to Final Tax | Subject to Exemption | Subject to Normal Income |
|---|---|---|---|---|---|
| Total Income from Salary | 1000 | ||||
| Pay, Wages or Other Remuneration | 1009 | ||||
| Arrears of Salary | 1010 | ||||
| Allowances | 1049 | ||||
| Pension / Annuity u/s 12(2)(f) | 1008 | ||||
| Expenditure Reimbursement | 1059 | ||||
| Value of Perquisites (including Transport Monetization for Government Servants) | 1089 | ||||
| Profits in Lieu of or in Addition to Pay, Wages or Other Remuneration (including Employment Termination Benefits/ Withdrawal from pension fund exceeding 50% of the accumulated balance.) | 1099 |
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Employment > Tax Deductions
Tax Deductions: Adjustable Tax | Final Tax | Average Tax
Adjustable Tax
| Description | Code | Taxable Amount | Tax Deducted |
|---|---|---|---|
| Adjustable Tax | |||
| Salary of Employees u/s 149 | 64020004 | ||
| Directorship Fee u/s 149(3) | 64020005 |
Final Tax | Average Tax
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Employment > Tax Deductions
Final Tax
| Description | Code | Taxable Amount | Tax Deducted | Tax Chargeable |
|---|---|---|---|---|
| Final Tax | ||||
| 149-Pension exceeding Rs. 10 million | 64020007 | |||
| Transport Monetization for Government Servants (after deduction of drivers salary) u/c (27), Part II, 2nd Schedule | 64210051 |
Average Tax
| Description | Code | Taxable Amount | Tax Deducted | Tax Chargeable |
|---|---|---|---|---|
| Average Tax | ||||
| Employment Termination Benefits u/s 12(6)/Withdrawal from pension fund exceeding 50% of the accumulated balance u/c 23A Chargeable to Tax at Average Rate) | 64210054 | |||
| Salary Arrears u/s 12(7) Chargeable to Tax at Relevant Rate | 64210056 |
Special Tax Rate Employment Termination Benefits u/s 12(6)/Withdrawal from pension fund exceeding 50% of the accumulated balance u/c 23A Chargeable to Tax at Average Rate): -
Special Tax Rate Salary Arrears u/s 12(7) Chargeable to Tax at Relevant Rate: -
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Property > Receipts/Deductions
Receipts/Deductions for Property
Please select properties that earned rental income during the Tax Year.
| Description | Code | Total Amount | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|
| 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 |
| Description | Code | Total Amount | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|
| Recovery of Unpaid Irrecoverable Rent allowed as deduction | 2004 | |||
| Unpaid Liabilities exceeding three Years | 2005 | |||
| Total Deductions from Property | 2099 | |||
| 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 | |||
| 1/5th of Rent of Building for Repairs | 2031 |
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Property > Tax Deductions
Adjustable Tax
| Description | Code | Taxable Amount | Tax Deducted |
|---|---|---|---|
| Adjustable Tax | |||
| Rent of Immoveable Property u/s 155 | 64080001 |
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Business > Manufacturing/ Trading Items
Business side menu: Manufacturing/ Trading Items, Other Revenues, Admin, Selling & Financial Expenses, Inadmissible/Admissible Deductions, Adjustments, 7F Tax Builders and Developers, Income from Social Media Content, Tax Deduction, Balance Sheet
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| 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 | ||||
| Selling Expenses (Freight Outward, Brokerage, Commission, Discount, etc.) | 3019 | ||||
| Cost of Sales / Services | 3030 | ||||
| Opening Stock | 3039 | ||||
| Net Purchases (excluding Sales Tax, Federal Excise) | 3059 | ||||
| Fuel | 3072 | ||||
| Salaries / Wages | 3071 | ||||
| Power | 3073 | ||||
| Gas | 3074 | ||||
| Repair / Maintenance | 3077 | ||||
| Stores / Spares | 3076 | ||||
| Other Direct Expenses | 3083 | ||||
| Accounting Amortization | 3087 | ||||
| Accounting Depreciation | 3086 | ||||
| Closing Stock | 3099 | ||||
| Gross Profit / (Loss) | 3100 |
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Business > Other Revenues
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Other Revenues | 3129 | ||||
| Fee for Technical / Professional Services | 3101 | ||||
| Accounting Gain on Sale of Intangibles | 3115 | ||||
| Accounting Gain on Sale of Assets | 3116 | ||||
| Others | 3128 | ||||
| Share in untaxed Income from AOP | 3131 | ||||
| Share in Taxed Income from AOP | 3141 | ||||
| Gain by builder/developer in excess of 10 times of tax liability under Rule 6 of Eleventh Schedule | 3123 |
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Business > Admin, Selling & Financial Expenses
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | 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 | ||||
| Other Indirect Expenses | 3180 | ||||
| Other Expenses | |||||
| Accounting Profit / (Loss) | 3200 |
- Other Expenses
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Business > Admin, Selling & Financial Expenses
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Other Indirect Expenses | 3180 | ||||
| Other Expenses | |||||
| Insurance | 3170 | ||||
| Professional Charges | 3171 | ||||
| Profit on Debt (Financial Charges / Markup / Interest) | 3172 | ||||
| Donation / Charity | 3174 | ||||
| Brokerage / Commission | 3178 | ||||
| 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 |
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Business > Inadmissible/Admissible Deductions
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Inadmissible Deductions | 3239 | ||||
| Admissible Deductions | 3259 |
- Inadmissible | + Admissible
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Business > Inadmissible/Admissible Deductions
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | 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(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 | ||||
| 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(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 | ||||
| Deduction on profit on debit inadmissible u/s 106A | 322904 | ||||
| Add Backs u/s 21(r) Expenditure Attributable to sales for non-integration of business with FBR system | 322905 | ||||
| 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 |
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Business > Inadmissible/Admissible Deductions
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Inadmissible Deductions | 3239 | ||||
| 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 |
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Business > Adjustments
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Income / (Loss) from Business before adjustment of Admissible Depreciation / Initial Allowance / Amortization for current / previous years | 3270 | ||||
| Unadjusted (Loss) from Business for 2021 | 327021 | ||||
| Unadjusted (Loss) from Business for 2022 | 327022 | ||||
| Unadjusted (Loss) from Business for 2023 | 327023 | ||||
| Unadjusted (Loss) from Business for 2024 | 327024 | ||||
| Unadjusted (Loss) from Business for 2025 | 327025 |
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Business > 7F Tax Builders and Developers
| Description | Code | Total Amount | Taxable Profit |
|---|---|---|---|
| Construction and sale of residential, commercial or other buildings @10% | 3401 | ||
| Development and sale of residential commercial or other plots @15% | 3402 | ||
| Construction and Development of residential, commercial or others @12% | 3403 |
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Business > Income from Social Media Content
| Description | Code | Value / Amount |
|---|---|---|
| Total Number of Posts During the Year | 3601 | |
| Average Number of Views Per Content | 3602 | |
| Deemed Revenue | 3603 | |
| Actual Total Remuneration Received in Cash and Kind | 3604 | |
| Total Revenue | 3605 | |
| Total Expenses | 3606 | |
| Income from Social Media Contents u/s 99C | 3607 |
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Business > Tax Deduction
Tax Deduction: Adjustable Tax | Final Tax | Minimum Tax
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Adjustable Tax
| Description | Code | Taxable Amount | Tax Deducted |
|---|---|---|---|
| Adjustable Tax |
Final Tax
| Description | Code | Taxable Amount | Tax Deducted | Tax Chargeable |
|---|---|---|---|---|
| Final Tax |
Minimum Tax
| Description | Code | Taxable Amount | Tax Collected / Deducted | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable |
|---|---|---|---|---|---|---|---|
| Minimum Tax |
- Section
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Business > Tax Deduction
Adjustable Tax
| Description | Code |
|---|---|
| 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 |
| Payment to a Non-Resident u/s 152(2) @20% | 64050007 |
| Payment for Services u/s 153(1)(b) @8% u/c (42) of Part IV of Second Schedule | 64060116 |
| 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 |
| Adjustments under 236A for Builders/Developers | 64310010 |
| Adjustments under 236K for Builders/Developers | 64310011 |
| Export Proceeds u/s 147 (6C) @1% | 64010037 |
Final Tax | Minimum Tax
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Business > Tax Deduction
Final Tax
| Description | Code |
|---|---|
| Receipts from Shipping Business of a Non-Resident Person u/s 7 | 64310065 |
| Income from projects u/s 100D @ 20% | 64310067 |
| Tax Liability u/s 100D Read with Rule 10 of Eleventh Schedule for Builders/Developers | 64310066 |
| Attributable income from controlled foreign company u/s 109A @ 15% | 64120031 |
| Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, Part I, 1st Schedule | 64050051 |
| Payment for foreign produced commercials to a Non-Resident u/s 152(1BA) @ 20% | 64050100 |
| Fee for offshore digital services u/s 152 (1C) @ 15% | 64050057 |
| 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 |
| Receipts from Shipping Business of a resident person u/s 7A | 64310055 |
| 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 |
| Royalty / Fee for Technical Services to a Non-Resident covered under ADTT | 64050097 |
| Tax on Income of Cotton Ginners u/c 17, Part III, 2nd Schedule (Cotton ginning and oil milling activity only) | 64330060 |
| Commission / Discount on Petroleum Products u/s 156A @12% | 64090151 |
| Export of IT/ITeS Services u/s 154A @ 0.25% | 64060290 |
| Foreign Indenting Commission u/s 154A(1)(da) / Division IVA, Part III, First Schedule | 64070151 |
| Export of services u/s 154A @1% | 64060285 |
| Payment to Non-Resident Sports Person u/s 152(2A)(c) / Division II, Part III, 1st Schedule (ATL @ 15% / Non-ATL @ 30%) | 64050013 |
Special Tax Rate Royalty / Fee for Technical Services to a Non-Resident covered under ADTT: -
Against Commission / Discount on Petroleum Products, Export of IT/ITeS Services, Foreign Indenting Commission and Export of services: You may offer this receipt under Normal Tax regime by clicking the icon.
Minimum Tax
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Business > Tax Deduction
Minimum Tax
| Description | Code |
|---|---|
| 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 |
| Payment for Goods u/s 153(1)(a) @11% - for Toll manufacturers. | 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 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 |
Special Tax Rate Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT: -
Page 17
| Description | Code |
|---|---|
| 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 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 |
| Payment for Services u/s 153(1)(b) @0.5% | 64060151 |
| Payment for Services u/s 153(1)(b) @1% | 64060152 |
| Payment for Services u/s 153(1)(b) @1.5% | 64060153 |
| Payment for Specified Services u/s 153(1)(b) @2% | 64060555 |
| Payment for IT/IT-enabled service u/s 153(1)(b) @4% | 64060158 |
| Fee for Oil Tanker contractor services u/c (28F), Part II, 2nd Schedule | 64340211 |
| Receipts from Contracts u/s 153(1)(c) @8% | 64060266 |
| Fee for Export related Services u/s 153(2) @1% | 64060352 |
| Export Proceeds u/s 154(1) @1% | 64070054 |
| 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 |
| 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 Carriage Services by Oil Tanker u/c (43D), Part IV, 2nd Schedule | 64320051 |
| Fee for Goods Transport Contractor u/c (43E), Part IV, 2nd Schedule | 64320053 |
| No. of Episodes of Foreign produced TV Drama Serial or Play u/s 236CA (1) | 64150507 |
| 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 |
| Payment for Specified Services u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 8% / Non-ATL @ 16%) | 64340212 |
| Payment for specified services u/s 153(1)(b) @6% | 64060162 |
| Payment for Services u/s 153(1)(b) @15% | 64060180 |
| Payment for Services u/s 153(1)(b) @3% | 64060156 |
| Receipts from Contracts u/s 153(1)(c) @ 15% | 64060280 |
| Payment for IT/IT-enabled service u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 4% / Non-ATL @ 8) | 64050080 |
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 15% / Non-ATL @ 30%) | 64050065 |
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050095 |
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Page 18
Business > Balance Sheet
You may move the Personal Assets mistakenly marked as Business, to the Wealth Statement through the icon.
| Description | Code | Amount |
|---|---|---|
| Total Assets | 3349 | |
| Land (Business) | 3301 | |
| Building (Business) | 3302 | |
| Plant / Machinery / Equipment / Furniture (including fittings) | 3303 | |
| Stocks in trade / Stores / Spares | 3315 | |
| Bank Account | 3320 | |
| Motor Vehicle(s) | 3304 | |
| Advances / Deposits / Prepayments | 3312 | |
| Cash in hand | 3319 | |
| Bonds/Securities | 3321 | |
| Other Assets | 3348 | |
| Total Equity / Liabilities | 3399 | |
| Capital | 3352 | |
| Long Term Borrowings / Debt / Loan | 3371 | |
| Trade Creditors / Payables | 3384 | |
| Other Liabilities | 3398 |
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Capital Gain > Capital Gain on Asset / Property / Securities
Capital Gain/(Loss) on Capital Asset / Property / Securities
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Total Capital Gain /(Loss) | 4000 |
Capital Gain u/s 37 (Capital Assets)
| Description | Code | Cost of Acquisition | Sale / Transfer Value | Exempt | Capital Gain / Loss |
|---|---|---|---|---|---|
| Capital Gain u/s 37(Capital Assets) | 4041 |
Capital Gain u/s 37(1A) (Property)
| Description | Code | Cost of Acquisition | Sale / Transfer Value | Exempt Capital Gain | Capital Gain / Loss | Tax Chargeable |
|---|---|---|---|---|---|---|
| Capital Gain u/s 37(1A)(Property) | 4042 |
Capital Gain u/s 37A (Securities)
| Description | Code | Taxable Amount / Capital Gain / Loss | Tax Deducted | Tax Chargeable |
|---|---|---|---|---|
| Capital Gain u/s 37A (Securities) | 4043 |
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Page 19
Capital Gain > Capital Gain on Asset / Property / Securities
Add Capital Gain u/s 37(Capital Assets)
- Shares of Listed Company sold outside the preview of NCCPL / PSX
- Shares of Company sold outside the preview of NCCPL / PSX
- Jewelry
- Coins
- Gold
- Painting
- Motor Vehicle
- Others
CANCEL | ADD
Capital Gain > Tax Deductions
Tax Deductions: Final Tax | Minimum Tax
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Page 20
Capital Gain > Tax Deductions
Final Tax
| Description | Code | Taxable Amount | Tax Deducted | Tax Chargeable |
|---|---|---|---|---|
| Final Tax | ||||
| Capital Gains on Immovable Property u/s 37(1A) | 64220050 | |||
| 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 @10%(where securities acquired between 1st day of July, 2022 and 30th June, 2024) | 64220162 | |||
| Capital Gains on Securities u/s 37A @15% | 64220156 |
Minimum Tax
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Final Tax
| Description | Code | Taxable Amount | Tax Deducted | Tax Chargeable |
|---|---|---|---|---|
| Final Tax | ||||
| Capital Gains on Immovable Property u/s 37(1A) | 64220050 |
Minimum Tax
| Description | Code | Taxable Amount | Tax Collected / Deducted | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable |
|---|---|---|---|---|---|---|---|
| Minimum Tax | 999917 | ||||||
| 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 |
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Page 21
Capital Gain > Adjustments
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Unadjusted (Loss) from Capital Assets for 2021 | 409921 | ||||
| Unadjusted (Loss) from Capital Assets for 2022 | 409922 | ||||
| Unadjusted (Loss) from Capital Assets for 2023 | 409923 | ||||
| Unadjusted (Loss) from Capital Assets for 2024 | 409924 | ||||
| Unadjusted (Loss) from Capital Assets for 2025 | 409925 |
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Other Sources > Receipts/Deductions
Receipts/Deductions for Other Sources
You may add multiple incomes from the drop down lists.
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Income / (Loss) from Other Sources | 5000 | ||||
| Receipts from Other Sources | 5029 | ||||
| Profit on Debt | 500312 | ||||
| Dividend Income | 500103 | ||||
| Return on Investment on Sukuks | 64330075 | ||||
| Deductions from Other Sources | 5089 | ||||
| Other Deductions | 5088 |
- Other Income
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Page 22
Other Sources > Receipts/Deductions
Add Receipts from Other Sources
- Yield on Behbood Certificates / Pensioner's Benefit Account / Shuhada Family Benefit Account
- Royalty
- Ground Rent
- Rent from sub lease of Land or Building
- Rent from lease of Building with Plant and Machinery
- Family Pension/Annuity
- Loan, Advance, Deposit or Gift received in Cash
- Other Receipts
CANCEL | ADD
Other Sources > Tax Deductions
Tax Deductions: Adjustable Tax | Final Tax
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Page 23
Other Sources > Tax Deductions
Final Tax
| Description | Code |
|---|---|
| Dividend u/s 150 @7.5% | 64030052 |
| 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 |
| Dividend to a Non-Resident covered under ADTT u/s 150 / u/s 5 | 64030099 |
| 151(1)(a) - Profit on Debt u/s 151 from NSC / PO Deposits | 64040051 |
| Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits | 64040052 |
| Profit on Debt u/s 151(1)(c) from Government Securities | 64040053 |
| 151(1) (d) - Profit on Debt u/s 151 from Others | 64040054 |
| Profit on Debt u/s 151 u/c 5AB, Part II, Second Schedule (ATL @10%, non-ATL @20%) | 64040056 |
| Profit on Debt u/c 5(A) of Part II, Second Schedule (ATL @10%, non-ATL @20%) | 64040057 |
| Dividend u/s 150 @15% | 64030055 |
| Profit on Debt u/c 5(AA) of Part II, Second Schedule (ATL @10%, non-ATL @20%) | 64040058 |
| Payment to Non-resident u/s 152(2) for profit on debt / u/c (5A) @ 10%, Part II, 2nd Schedule | 64050096 |
| 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 |
| Profit on Debt on National Savings Certificates including Defence Saving pertaining to pervious years u/s 39(4A) | 64230052 |
| Dividend u/s 150 @ 25% (Non-Resident u/c (111A), Part IV of Second Schedule) | 64030059 |
| Dividend u/s 150 - Dividend received from debt securities / mutual funds | 64330050 |
| 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 @0% | 64330066 |
| Dividend u/s 150 @ 7.5% (Non-Resident u/c (111A), Part IV of Second Schedule) | 64030062 |
| Dividend u/s 150 @ 15% (Non-Resident u/c (111A), Part IV of Second Schedule) | 64030063 |
| Dividend u/s 150 (ATL @ 35% / Non-ATL @ 70%) | 64030064 |
| Dividend u/s 150 @ 35% (Non-Resident u/c (111A), Part IV of Second Schedule) | 64030065 |
| Dividend u/s 150 @35% | 64330067 |
| Person receiving dividend from a company where the company's income is exempt from tax u/s 5 (@ 25% u/s 150) | 64030090 |
Special Tax Rate Dividend to a Non-Resident covered under ADTT u/s 150 / u/s 5: -
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Page 24
Other Sources > Tax Deductions
Add Adjustable Tax
- 151(1)(a) - Profit on Debt u/s 151 from NSC / PO Deposits
- Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits
- Profit on Debt u/s 151(1)(c) from Government Securities @15%
- 151(1) (d) - Profit on Debt u/s 151 from Others
- Profit on Debt to a Non-Resident u/s 152(2)
CANCEL | ADD
Foreign Sources > Foreign Sources
Income from Foreign Sources
- ADD TAX IDENTIFICATION NO.
| Description | Code | Gross Revenue / Receipt | Total Expenses / Cost | Exempt Income | Normal Income | Tax Paid on Foreign Income |
|---|---|---|---|---|---|---|
| Foreign Income | 6000 | |||||
| Foreign Property Income / (Loss) | 6029 | |||||
| Foreign Business Income / (Loss) | 6039 | |||||
| Foreign Capital Gains / (Loss) | 6049 | |||||
| Foreign Other Sources Income / (Loss) | 6059 | |||||
| Foreign Salary Income | 6011 |
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Page 25
Agriculture > Agriculture
Please select properties that earned Agricultural income during the Tax Year. You may also add the properties not owned by you.
| Description | Code | Total Agriculture Income | Exempt Agriculture Income | Amount Subject to Normal Tax | Tax Paid in Province |
|---|---|---|---|---|---|
| Agriculture Income | 6100 |
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Tax Chargeable / Payments > Allowances, Reductions and Credits
Tax Chargeable / Payments side menu: Allowances, Reductions and Credits, Withholding Tax, Computations
Deductible Allowances
| Description | Code | Total | Inadmissible | Admissible |
|---|---|---|---|---|
| Deductible Allowances | 9009 |
Tax Reductions
| Description | Code | Total Amount | Tax Chargeable | Tax Reducted |
|---|---|---|---|---|
| Tax Reductions | 9309 |
Tax Credits
| Description | Code | Eligible Amount | Ineligible Amount | Tax Credit |
|---|---|---|---|---|
| Tax Credits | 9329 |
- Allowances | + Reductions | + Credits
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Page 26
Tax Chargeable / Payments > Allowances, Reductions and Credits
Add Deductible Allowances
- Zakat u/s 60
- Workers Welfare Fund u/s 60A
- Educational Expenses u/s 60D
CANCEL | ADD
Add Tax Reductions
- Tax Reduction on Tax Charged on Behbood Certificates / Pensioner's Benefit Account in excess of applicable rate
- Tax Reduction on income derived from a startup business, owned 100% by Women
- Tax Reduction on Capital Gain on Immovable Property under clause (9A), Part III, Second Schedule for Ex-Servicemen and serving personnel of Armed Forces and ex-employees and serving personnel of Federal & Provincial Government @50%
- Tax Reduction on Capital Gain on Immovable Property under clause (9A), Part III, Second Schedule for Ex-Servicemen and serving personnel of Armed Forces and ex-employees and serving personnel of Federal & Provincial Government @75%
CANCEL | ADD
| Description | Code | Eligible Amount | Ineligible Amount | Tax Credit |
|---|---|---|---|---|
| Tax Credits | 9329 |
Page 27
Tax Chargeable / Payments > Allowances, Reductions and Credits
Tax Credits
| Description | Code | Eligible Amount | Ineligible Amount | Tax Credit |
|---|---|---|---|---|
| Tax Credits | 9329 | |||
| Tax Credit for Charitable Donations u/s 61 | 9311 | |||
| Tax Credit for Tax Paid on Share Income from AOP | 9321 | |||
| Tax credit for Charitable Organizations u/s 100C | 9323 | |||
| Surrender of Tax Credit on Investments in Shares disposed off before time limit | 9328 | |||
| Tax Credit for Charitable Donations where Donation is Made to Associate u/s 61 | 9331 | |||
| Tax Credit for Contribution to Approved Pension Fund u/s 63 | 9313 | |||
| Tax Credit for interest paid on low-cost housing loan u/s 63A | 9333 | |||
| Tax Credit for POS Machine u/s 64D | 9332 | |||
| Tax Credit for Certain Persons (Startups) u/s 65F | 931904 | |||
| Tax Credit for Certain Persons (Coal Mining Projects) u/s 65F | 931901 | |||
| Investment Tax Credit for Specified industrial undertaking u/s 65G | 931902 | |||
| Tax Credit for Specified Industrial Undertakings u/s 65G | 931903 | |||
| Tax Credit u/s 103 | 9320 |
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Tax Chargeable / Payments > Withholding Tax
Adjustable Tax
| Description | Code | Taxable Amount | Tax Deducted |
|---|---|---|---|
| Adjustable Tax | 640000 |
Final Tax
| Description | Code | Taxable Amount | Tax Deducted | Tax Chargeable |
|---|---|---|---|---|
| Final Tax | 64000101 |
Minimum Tax
| Description | Code | Taxable Amount | Tax Collected / Deducted | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable |
|---|---|---|---|---|---|---|---|
| Minimum Tax | 64000102 |
Average Tax
| Description | Code | Taxable Values | Tax Deducted | Tax Chargeable |
|---|---|---|---|---|
| Average Tax | 64000103 |
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Page 28
Tax Chargeable / Payments > Withholding Tax
Add Adjustable Tax
- 151(1)(a) - Profit on Debt u/s 151 from NSC / PO Deposits
- Import u/s 148 @1%
- Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits
- Import u/s 148 @2%
- Profit on Debt u/s 151(1)(c) from Government Securities @15%
- 151(1) (d) - Profit on Debt u/s 151 from Others
- Import u/s 148 @3%
- Profit on Debt to a Non-Resident u/s 152(2)
- Import u/s 148 @4%
CANCEL | ADD
| Description | Code | Taxable Values | Tax Deducted | Tax Chargeable |
|---|---|---|---|---|
| Average Tax | 64000103 |
Page 29
Tax Chargeable / Payments > Withholding Tax
Tax Deductions
| Description | Code |
|---|---|
| Adjustable Tax | 640000 |
| 151(1)(a) - Profit on Debt u/s 151 from NSC / PO Deposits | 64040001 |
| Import u/s 148 @1% | 64010002 |
| Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits | 64040002 |
| Import u/s 148 @2% | 64010004 |
| Profit on Debt u/s 151(1)(c) from Government Securities @15% | 64040003 |
| 151(1) (d) - Profit on Debt u/s 151 from Others | 64040004 |
| Import u/s 148 @3% | 64010006 |
| Profit on Debt to a Non-Resident u/s 152(2) | 64050008 |
| Import u/s 148 @4% | 64010008 |
| Import u/s 148 @4.5% | 64010009 |
| Import u/s 148 @1.5% | 64010003 |
| Import u/s 148 @5.5% | 64010011 |
| Advance tax on On-Money u/s 231B(2A) | 64010033 |
| Export Proceeds u/s 147 (6C) @1% | 64010037 |
| Salary of Employees u/s 149 | 64020004 |
| Directorship Fee u/s 149(3) | 64020005 |
| Payment to a Non-Resident u/s 152(2) @20% | 64050007 |
| 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 Transfer Fee u/s 231B(2) (Without Engine Capacity) | 64100308 |
| Motor Vehicle Sale u/s 231B(3) (Without Engine Capacity) | 64100309 |
| Motor Vehicle Registration Fee u/s 231B(1) (Without Engine Capacity) | 64100310 |
| 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 |
| 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 Sale u/s 231B(3) (Above 3000cc) - on value of vehicle | 64100316 |
Page 30
| Description | Code |
|---|---|
| Motor Vehicle Registration Fee u/s 231B(1) (851cc to 1000cc) - on value of vehicle | 64100317 |
| 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 Sale u/s 231B(3) (851cc to 1000cc) - on value of vehicle | 64100322 |
| 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 |
| 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 Prior to current Tax Year | 64150303 |
| Functions / Gatherings Charges u/s 236CB (ATL @ 10% / Non-ATL @ 20%) | 64150407 |
| 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 |
| Persons remitting amount abroad through credit / debits / prepaid cards u/s 236Y | 64151905 |
| Advance tax on foreign domestic workers u/s 231C | 64151907 |
| Withholding tax on Sale Considerations u/s 37(6) @ 10% | 64220160 |
| Adjustments under 236A for Builders/Developers | 64310010 |
| Adjustments under 236K for Builders/Developers | 64310011 |
Final Tax | Minimum Tax | Average Tax
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Page 31
Tax Chargeable / Payments > Withholding Tax
Final Tax
| Description | Code |
|---|---|
| Final Tax | 64000101 |
| Dividend u/s 150 @7.5% | 64030052 |
| Dividend u/s 150 @15% | 64030055 |
| Dividend u/s 150 @ 25% (Non-Resident u/c (111A), Part IV of Second Schedule) | 64030059 |
| Dividend u/s 150 @ 7.5% (Non-Resident u/c (111A), Part IV of Second Schedule) | 64030062 |
| Dividend u/s 150 @ 15% (Non-Resident u/c (111A), Part IV of Second Schedule) | 64030063 |
| Dividend u/s 150 (ATL @ 35% / Non-ATL @ 70%) | 64030064 |
| Payment to Non-Resident Sports Person u/s 152(2A)(c) / Division II, Part III, 1st Schedule (ATL @ 15% / Non-ATL @ 30%) | 64050013 |
| Dividend u/s 150 @35% | 64330067 |
| Dividend u/s 150 @ 35% (Non-Resident u/c (111A), Part IV of Second Schedule) | 64030065 |
| Person receiving dividend from a company where the company's income is exempt from tax u/s 5 (@ 25% u/s 150) | 64030090 |
| 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 |
| Dividend to a Non-Resident covered under ADTT u/s 150 / u/s 5 | 64030099 |
| 151(1)(a) - Profit on Debt u/s 151 from NSC / PO Deposits | 64040051 |
| Profit on Debt u/s 151(1)(c) from Government Securities | 64040053 |
| 151(1) (d) - Profit on Debt u/s 151 from Others | 64040054 |
| Profit on Debt u/s 151 u/c 5AB, Part II, Second Schedule (ATL @10%, non-ATL @20%) | 64040056 |
| 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 |
| Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, Part I, 1st Schedule | 64050051 |
| Fee for offshore digital services u/s 152 (1C) @ 15% | 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 |
| 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 (holding period less than six months) | 64060085 |
| Export of services u/s 154A @1% | 64060285 |
| Export of IT/ITeS Services u/s 154A @ 0.25% | 64060290 |
| Payment for Goods u/s 153(2A) through Digital means @1% | 64060557 |
| Payment for Goods u/s 153(2A) through Courier Service @2% | 64060558 |
| Foreign Indenting Commission u/s 154A(1)(da) / Division IVA, Part III, First Schedule | 64070151 |
| 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 |
Page 32
| Description | Code |
|---|---|
| Lease of rights to collect tolls u/s 236A(3) | 64150102 |
| Bonus shares issued by companies u/s 236Z | 64151351 |
| Advance tax u/s 236K for Non-Resident Transferee | 64151952 |
| Transport Monetization for Government Servants (after deduction of drivers salary) u/c (27), Part II, 2nd Schedule | 64210051 |
| 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 |
| Capital Gains on Securities u/s 37A @0% (where security was acquired prior to July 01,2013) | 64220151 |
| Capital Gains on the first sale of Immovable Property u/s 37(1A) @ 0% under clause (9A), for Ex-Servicemen, serving personnel of Armed Forces, ex-employees and serving personnel of Federal & Provincial Government allotted by the Federal or Provincial Government in recognition of services rendered by persons specified in first proviso to Section 236C | 64220051 |
| 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 @12.5% (where securities acquired between July 01, 2013 to June 30,2022) | 64220155 |
| Capital Gains on Securities u/s 37A @15% | 64220156 |
| Electricity Bill of Commercial Consumer u/s 235 | 64140051 |
| Capital Gains on Securities u/s 37A @7.5% | 64220157 |
| Electricity Bill of Industrial Consumer u/s 235 | 64140052 |
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT u/s 37A @15% | 64220158 |
| Electricity Bill of Domestic Consumer u/s 235 | 64140053 |
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (Other than stock funds) u/s 37A | 64220159 |
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (For stock funds) u/s 37A | 64220161 |
| Capital Gains on Securities u/s 37A @10%(where securities acquired between 1st day of July, 2022 and 30th June, 2024) | 64220162 |
| 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 resident person u/s 7A | 64310055 |
| Receipts from Shipping Business of a Non-Resident Person u/s 7 | 64310065 |
| Tax Liability u/s 100D Read with Rule 10 of Eleventh Schedule for Builders/Developers | 64310066 |
| 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 on business income of developers u/s 7D (advance tax installments paid under Rule 13S) | 64310073 |
| Dividend u/s 150 - Dividend received from debt securities / mutual funds | 64330050 |
| Advance tax u/s 236C for Investment by Non-Resident | 64330053 |
| 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 |
| Tax on Income of Cotton Ginners u/c 17, Part III, 2nd Schedule (Cotton ginning and oil milling activity only) | 64330060 |
| 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 @0% | 64330066 |
| Gain arising on pre-mature disposal of government securities u/s 151A | 64330072 |
| Dividend u/s 150 - Dividend received from investments in equities mutual funds | 64330073 |
| Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits | 64040052 |
Minimum Tax | Average Tax
BACK | NEXT
Page 33
Tax Chargeable / Payments > Withholding Tax
Minimum Tax
| Description | Code |
|---|---|
| Minimum Tax | 64000102 |
| Import u/s 148 @1% | 64010052 |
| Import u/s 148 @2% | 64010054 |
| Import u/s 148 @4% | 64010058 |
| Import u/s 148 @5.5% | 64010061 |
| Import u/s 148 @6% | 64010062 |
| Import u/s 148 @3.5% | 64010084 |
| 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 |
| 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 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 |
| Payment for IT/IT-enabled service u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 4% / Non-ATL @ 8) | 64050080 |
| Payment for IT/IT-enabled service u/s 152(2A)(b) / Division III, Part III, 1st Schedule (ATL @ 8% / Non-ATL @ 16%) | 64050081 |
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 15% / Non-ATL @ 30%) | 64050065 |
| 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 Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 |
| 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) @0.25% | 64060082 |
| Payment for Goods u/s 153(1)(a) @5.5% | 64060083 |
| Payment for Goods u/s 153(1)(a) @11% - for Toll manufacturers. | 64060084 |
Page 34
| Description | Code |
|---|---|
| Payment for Services u/s 153(1)(b) @0.5% | 64060151 |
| 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) @3% | 64060156 |
| Payment for IT/IT-enabled service u/s 153(1)(b) @4% | 64060158 |
| Payment for specified services u/s 153(1)(b) @6% | 64060162 |
| Payment for Services u/s 153(1)(b) @15% | 64060180 |
| Receipts from Contracts u/s 153(1)(c) @8% | 64060266 |
| Receipts from Contracts u/s 153(1)(c) @ 15% | 64060280 |
| Fee for Export related Services u/s 153(2) @1% | 64060352 |
| Payment for Specified Services u/s 153(1)(b) @2% | 64060555 |
| Export Proceeds u/s 154(1) @1% | 64070054 |
| 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 |
| 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 |
| 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 |
| 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 |
| Tax Deducted u/s 236C where property purchased & sold within Tax Year | 64150302 |
| No. of Episodes of Foreign produced TV Drama Serial or Play u/s 236CA (1) | 64150507 |
| 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 |
| Fee for Carriage Services by Oil Tanker u/c (43D), Part IV, 2nd Schedule | 64320051 |
| Fee for Goods Transport Contractor u/c (43E), Part IV, 2nd Schedule | 64320053 |
| Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64340210 |
| Fee for Oil Tanker contractor services u/c (28F), Part II, 2nd Schedule | 64340211 |
| Payment for Specified Services u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 8% / Non-ATL @ 16%) | 64340212 |
Average Tax
BACK | NEXT
Page 35
Tax Chargeable / Payments > Withholding Tax
Tax Deductions: Adjustable Tax | Final Tax | Minimum Tax
Average Tax
| Description | Code | Taxable Values | Tax Deducted | Tax Chargeable |
|---|---|---|---|---|
| Average Tax | 64000103 |
BACK | NEXT
Page 36
Tax Chargeable / Payments > Computations
ADD INCOME SOURCES | IMPORT PREVIOUS RETURN | PREPARE PSID | CALCULATE
| Description | Code | Total Income | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax | Action |
|---|---|---|---|---|---|---|
| Income / (Loss) from Property | 2000 | |||||
| Total Income / (Loss) from Business | ||||||
| Income / (Loss) from Business | 3000 | |||||
| Taxable Profit u/s 7F | 9010 | |||||
| Income from Social Media Contents | ||||||
| Gains / (Loss) from Capital Assets | 4000 | |||||
| Income / (Loss) from Other Sources | 5000 | |||||
| Foreign Income | 6000 | |||||
| Agriculture Income | 6100 | |||||
| Share in Income from AOP | ||||||
| Total Income | 9000 | |||||
| Deductible Allowances | 9009 | |||||
| Taxable Income | 9100 | |||||
| Normal Tax | 920000 | |||||
| Turnover Tax u/s 113 | ||||||
| Turnover/Tax on Income of Cotton Ginners | 9012 | |||||
| Accounting Profit / Tax Chargeable u/s 113C @17% | 923173 | |||||
| Tax on High Earning Persons u/s 4C | 9231822 | |||||
| Surcharge on high earning person u/s 4AB | 923184 | |||||
| Difference of Minimum Tax Chargeable | ||||||
| Difference of Minimum Tax Chargeable on Electricity Bill u/s 235 | 923193 | |||||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | |||||
| Difference of Minimum Tax Chargeable u/s 236C (2)(Proviso) | 923189 | |||||
| Difference of Minimum Tax Chargeable | 923201 | |||||
| Fixed / Final Tax | 920100 | |||||
| WWF | 920900 | |||||
| Tax Reductions | 9309 | |||||
| Tax Credits | 9329 | |||||
| Tax Chargeable | 9200 | |||||
| Adjustment of Minimum Tax Paid u/s 113 in earlier Year(s) | 923198 | |||||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | |||||
| Withholding Income Tax | 9201 | |||||
| Advance Income Tax | ||||||
| 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 147 read with section 7F | 92027 | |||||
| Advance Income Tax u/s 147A | 92022 | |||||
| Admitted Income Tax | 9203 | |||||
| Refundable Income Tax | 9210 |
Page 37
Tax Chargeable / Payments > Computations
Add Turnover Tax u/s 113
- Turnover/Tax on Income of Cotton Ginners
- Turnover / Tax Chargeable u/s 113 @0.25%
- Turnover / Tax Chargeable u/s 113 @0.75%
- Turnover / Tax Chargeable u/s 113 @ 0.50%
- Turnover / Tax Chargeable u/s 113 @ 1.25%
CANCEL | ADD
116 - Wealth Statement > 116A - Foreign Assets/Liabilities
116 - Wealth Statement side menu: 116A - Foreign Assets/Liabilities, Personal Assets / Liabilities, Reconciliation of Net Assets
| Description | Code | Amount |
|---|---|---|
| Foreign Assets and Liabilities Statment | ||
| Foreign Immovable Property | 700201 | |
| Foreign Business Capital | 700301 | |
| Foreign Movable Assets | ||
| Capital or voting rights in foreign company | 7018 | |
| Total Foreign Assets | 701902 | |
| Payables ( Borrowing / Loan / Credits, etc ) | 7022 | |
| Total Foreign Liabilities | 702901 |
- Assets
BACK | NEXT
Page 38
116 - Wealth Statement > 116A - Foreign Assets/Liabilities
Add Foreign Movable Assets
- Cash in hand
- Investment / Advances
- Assets held on other's name
- Motor Vehicle(s)
- Any Other Assets
- Bank Account
CANCEL | ADD
116 - Wealth Statement > Personal Assets / Liabilities
Business Properties must be added in the balance sheet. You may move the business Properties to balance sheet through the icon.
| Description | Code | Amount |
|---|---|---|
| Immovable Properties (Non-Business) | ||
| Financial Assets & Investments (Non-Business) | ||
| Moveable Assets (Non-Business) | ||
| Assets held on others name (including non-filer Spouse/Dependents) | 7014 | |
| Any Other Asset(s) | 7013 | |
| Business Capital | 7003 | |
| Business Capital in AOPs/Companies | 700302 | |
| Total Assets | 7019 | |
| Payables ( Borrowing / Loan / Credits, etc) | 7021 | |
| Total Liabilities | 7029 | |
| Net Assets Current Year | 703001 |
- Assets
BACK | NEXT
Page 39
116 - Wealth Statement > Personal Assets / Liabilities
Add Financial Assets & Investments (Non-Business)
- Investments / Stocks / Bonds / etc
- Advances / Prepayments / Receivables
- Cash in hand
- Bank Account(s)
CANCEL | ADD
Add Moveable Assets (Non-Business)
- Equipment(s)
- Animal(s)
- Motor Vehicle(s)
- Precious Possession
- Household Effects
- Personal Items
CANCEL | ADD
| Description | Code | Amount |
|---|---|---|
| Payables ( Borrowing / Loan / Credits, etc) | 7021 | |
| Total Liabilities | 7029 | |
| Net Assets Current Year | 703001 |
Page 40
116 - Wealth Statement > Reconciliation of Net Assets
| Description | Code | Amount |
|---|---|---|
| Net Assets Current Year | 703001 | |
| Net Assets Previous Year | 703002 | |
| Increase / Decrease in Assets | 703003 | |
| Inflows | 7049 | |
| Income Declared as per Return for the year subject to Normal Tax | 7031 | |
| Income Declared as per Return for the year Exempt from Tax | 7032 | |
| Income Attributable to Receipts, etc. Declared as per Return for the year subject to Final / Fixed Tax | 7033 | |
| Adjustments in Inflows | 7034 | |
| Foreign Remittance | 7035 | |
| Inheritance | 7036 | |
| Gift | 7037 | |
| Contribution in Expenses by Family Members | 7088 | |
| Outflows | 7099 | |
| Personal Expenses | 7089 | |
| Adjustments in Outflows | 7098 | |
| Gift | 7091 | |
| Unreconciled Amount | 703000 |
- Expenses
BACK | NEXT
Page 41
116 - Wealth Statement > Reconciliation of Net Assets
Add Personal Expenses
- Asset Insurance / Security
- Medical
- Educational
- Club
- Functions / Gatherings
- Donation, Zakat, Annuity, Profit on Debt, Life Insurance Premium, etc
- Other Personal / Household Expenses
- Foreign Traveling
- Local Traveling
CANCEL | ADD
| Description | Code | Amount |
|---|---|---|
| Personal Expenses | 7089 | |
| Adjustments in Outflows | 7098 | |
| Gift | 7091 | |
| Unreconciled Amount | 703000 |
Page 42
116 - Wealth Statement > Reconciliation of Net Assets
| Description | Code | Amount |
|---|---|---|
| Personal Expenses | 7089 | |
| Asset Insurance / Security | 7066 | |
| Medical | 7070 | |
| Educational | 7071 | |
| Club | 7072 | |
| Functions / Gatherings | 7073 | |
| Donation, Zakat, Annuity, Profit on Debt, Life Insurance Premium, etc. | 7076 | |
| Other Personal / Household Expenses | 7087 | |
| Foreign Traveling | 705601 | |
| Local Traveling | 7056 | |
| Rent | 7051 | |
| Wedding Events | 707302 | |
| Other Events / Functions / Gathering | 707301 | |
| Rates / Taxes / Charge / Cess | 7052 | |
| Vehicle Running / Maintenance | 7055 | |
| Electricity | 7058 | |
| Water | 7059 | |
| Gas | 7060 | |
| Telephone | 7061 | |
| Adjustments in Outflows | 7098 | |
| Gift | 7091 | |
| Unreconciled Amount | 703000 |
BACK | NEXT
Amortization
IMPORT PREVIOUS RETURN | CALCULATE
| Description | Code | WDV (BF) | Remaining Useful Years | Extent of Use | Amortization |
|---|---|---|---|---|---|
| Intangible | 3305 | ||||
| Expenditure providing Long Term Advantage / Benefit | 330516 | ||||
| Pre-Commencement Expenditure | 3306 | ||||
| Intangibles with Unascertainable useful life @4% | 3307 |
Page 43
Depreciation
IMPORT PREVIOUS RETURN | CALCULATE
| Description | Code | WDV (BF) | Deletion | Addition (Used in Pakistan) | Extent of Use | Addition (New) | Extent of Use | Initial Allowance | Depreciation | WDV (CF) |
|---|---|---|---|---|---|---|---|---|---|---|
| Depreciation | 324802 | |||||||||
| Building (all types) | 330205 | |||||||||
| Ramp for Disabled Persons | 33020405 | |||||||||
| Plant / Machinery (not Otherwise specified) | 33030105 | |||||||||
| Plant / Machinery eligible for Initial Allowance | 330308 | |||||||||
| Computer Hardware / Allied Items / Equipment used in manufacture of IT products | 33030205 | |||||||||
| Furniture (including fittings) | 33030305 | |||||||||
| Technical / Professional Books | 33030405 | |||||||||
| Offshore Installations of mineral Oil concerns | 33030605 | |||||||||
| Motor Vehicle (not plying for hire) | 3304105 | |||||||||
| Motor Vehicle (plying for hire) | 3304205 | |||||||||
| Ships | 3304305 | |||||||||
| Aircrafts / Aero Engines | 3304405 |
Business Details
Businesses
| Sr No. | Business Name | Principal Activity | Start Date | End Date | Brand Name | Action |
|---|---|---|---|---|---|---|
| Add Business Details |
No businesses available
- Business
Page 44
Payments
- Unclaimed Payments: Not Available! (RELOAD)
- Claimed Payments: Not Available!
- Payment Summary: Not Available!
Attachments
- Final Accounts (3000): ADD FILE
- Manufacturing and Trading / Profit and Loss Accounts statements (9230): ADD FILE
- Final Accounts CSV (3003): ADD FILE
Page 45
INCOME TAX RETURN FOR TAX YEAR 2026
Electronic Return for SMEs
Page 46
IRIS | Year 2026
114(1) (Simplified Return for Small and Medium Enterprise u/s 2(59A) having turnover up to 250 Million)
Tabs: Data | Payment | Attribute
Side menu: Simplified Return of Income (Computations), Other Sources, Tax Chargeable / Payments, 116 - Wealth Statement
IMPORT PREVIOUS RETURN | PREPARE PSID | CALCULATE
| 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 | |||
| 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 |
© 2026 - All Rights Reserved Federal Board of Revenue. Designed & Developed by PRAL
Page 47
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 |
Tax Chargeable / Payments > Adjustable Tax
Tax Chargeable / Payments side menu: Adjustable Tax, Fixed / Final Tax, Minimum Tax, Computations
| Description | Code | Taxable Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Rent of Immoveable Property u/s 155 | 64080001 | |||
| 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 |
Page 48
Tax Chargeable / Payments > Fixed / Final Tax
| Description | Code | Taxable Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Dividend u/s 150 @0% | 64330066 | |||
| 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(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 @12.5% (where securities acquired between July 01, 2013 to June 30,2022) | 64220155 | |||
| Capital Gains on Securities u/s 37A @10%(where securities acquired between 1st day of July, 2022 and 30th June, 2024) | 64220162 |
Tax Chargeable / Payments > Minimum Tax
| Description | Code | Taxable Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Electricity Bill of Domestic Consumer u/s 235 | 64140053 |
Page 49
Tax Chargeable / Payments > Computations
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 |
116 - Wealth Statement > Personal Expenses
116 - Wealth Statement side menu: Personal Expenses, Personal Assets / Liabilities, Reconciliation of Net Assets
| Description | Code | Amount |
|---|---|---|
| Personal Expenses | 7089 | |
| Rent | 7051 | |
| Rates / Taxes / Charge / Cess | 7052 | |
| Vehicle Running / Maintenence | 7055 | |
| Travelling | 7056 | |
| Electricity | 7058 | |
| Water | 7059 | |
| Gas | 7060 | |
| Telephone | 7061 | |
| Asset Insurance / Security | 7066 | |
| Medical | 7070 | |
| Educational | 7071 | |
| Club | 7072 | |
| Functions / Gatherings | 7073 | |
| Donation, Zakat, Annuity, Profit on Debt, Life Insurance Premium, etc. | 7076 | |
| Other Personal / Household Expenses | 7087 | |
| Contribution in Expenses by Family Members | 7088 |
© 2026 - All Rights Reserved Federal Board of Revenue. Designed & Developed by PRAL
Page 50
116 - Wealth Statement > Personal Assets / Liabilities
| 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 held on others name (including non-filer Spouse/Dependents) | 7014 | |
| Total Assets inside Pakistan | 7015 | |
| Assets held outside Pakistan | 7020 | |
| Capital or voting rights in foreign company | 7016 | |
| 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 51
116 - Wealth Statement > Reconciliation of Net Assets
| Description | Code | Amount |
|---|---|---|
| Net Assets Current Year | 703001 | |
| Net Assets Previous Year | 703002 | |
| Increase / Decrease in Assets | 703003 | |
| Inflows | 7049 | |
| Income Declared as per Return for the year subject to Normal Tax | 7031 | |
| Income Declared as per Return for the year Exempt from Tax | 7032 | |
| Income Attributable to Receipts, etc. Declared as per Return for the year subject to Final / Fixed Tax | 7033 | |
| Adjustments in Inflows | 7034 | |
| Foreign Remittance | 7035 | |
| Inheritance | 7036 | |
| Gift | 7037 | |
| Others | 7034 | |
| Outflows | 7099 | |
| Personal Expenses | 7089 | |
| Gift | 7091 | |
| Adjustments in Outflows | 7098 | |
| Unreconciled Amount | 703000 |
Payments
- Unclaimed Payments: Not Available! (RELOAD)
- Claimed Payments: Not Available!
- Payment Summary: Not Available!
Page 52
IRIS | Year 2026
114(1) (Simplified Return for Small and Medium Enterprise u/s 2(59A) having turnover up to 250 Million)
Tabs: Data | Payment | Attribute
Attributes
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Page 53
INCOME TAX RETURN FOR TAX YEAR 2026
Electronic Return for AOP
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IRIS | FBR
Please select your sources of income for the tax year:
- Property Rental Income
- Income from Other Sources
- Income from Business
- Capital Gain
- Income from Foreign Sources and Assets
- Income from Agriculture
- No Income
Are you a Tax Resident of Pakistan as per sections 82 to 84 of ITO, 2001? Yes / No
Summary of Economic Transactions
TAX PERIOD: July 1, 2025 - June 30, 2026
Dear Taxpayer,
Thank you for choosing to fulfill your national duty of tax return filing. Correct reporting not only shows your contribution to the national development but also ensures minimum intervention in your Assessment by the tax authority.
Note:
Please review available data of your economic transactions for the selected Tax Year. This is indicative data which keeps on updating as per available information. Therefore, correct reporting of income and tax thereon is primarily your own responsibility.
Download Detailed Data | Start Return Filing
IRIS | Year 2026
114(1) (Return of Income filed voluntarily for complete year)
Tabs: Data | Amortization | Depreciation | Business Details | Payment | Attachment | Attribute
Side menu: Property (Receipts/Deductions), Business, Capital Gain, Other Sources, Foreign Sources, Agriculture, Tax Chargeable / Payments
Receipts/Deductions for Property
Please select properties that earned rental income during the Tax Year.
| Description | Code | Total Amount | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|
| 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 |
- Property | + Deductions
BACK | NEXT
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Property > Receipts/Deductions
Receipts/Deductions for Property
| Description | Code | Total Amount | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|
| Total Deductions from Property | 2099 | |||
| 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 | |||
| 1/5th of Rent of Building for Repairs | 2031 |
- Deduction
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Business > Manufacturing/ Trading Items
Business side menu: Manufacturing/ Trading Items, Other Revenues, Admin, Selling & Financial Expenses, Inadmissible/Admissible Deductions, Adjustments, 7F Tax Builders and Developers, Income from Social Media Content, Balance Sheet
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| 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 | ||||
| Selling Expenses (Freight Outward, Brokerage, Commission, Discount, etc.) | 3019 | ||||
| Cost of Sales / Services | 3030 | ||||
| Opening Stock | 3039 | ||||
| Net Purchases (excluding Sales Tax, Federal Excise) | 3059 | ||||
| Fuel | 3072 | ||||
| Salaries / Wages | 3071 | ||||
| Power | 3073 | ||||
| Gas | 3074 | ||||
| Repair / Maintenance | 3077 | ||||
| Stores / Spares | 3076 | ||||
| Other Direct Expenses | 3083 | ||||
| Accounting Amortization | 3087 | ||||
| Accounting Depreciation | 3088 | ||||
| Closing Stock | 3099 | ||||
| Gross Profit / (Loss) | 3100 |
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Business > Other Revenues
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Other Revenues | 3129 | ||||
| Fee for Technical / Professional Services | 3101 | ||||
| Accounting Gain on Sale of Intangibles | 3115 | ||||
| Accounting Gain on Sale of Assets | 3116 | ||||
| Others | 3128 | ||||
| Gain by builder/developer in excess of 10 times of tax liability under Rule 6 of Eleventh Schedule | 3123 |
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Business > Admin, Selling & Financial Expenses
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | 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 | ||||
| Other Indirect Expenses | 3180 | ||||
| Other Expenses | |||||
| Accounting Profit / (Loss) | 3200 |
- Other Expenses
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Business > Admin, Selling & Financial Expenses
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Other Expenses | |||||
| Insurance | 3170 | ||||
| Professional Charges | 3171 | ||||
| Profit on Debt (Financial Charges / Markup / Interest) | 3172 | ||||
| Donation / Charity | 3174 | ||||
| Brokerage / Commission | 3178 | ||||
| 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 |
BACK | NEXT
Business > Inadmissible/Admissible Deductions
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Inadmissible Deductions | 3239 | ||||
| Admissible Deductions | 3259 |
- Inadmissible | + Admissible
BACK | NEXT
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Business > Inadmissible/Admissible Deductions
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | 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(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 | ||||
| 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(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 | ||||
| Deduction on profit on debit inadmissible u/s 106A | 322904 | ||||
| Add Backs u/s 21(r) Expenditure Attributable to sales for non-integration of business with FBR system | 322905 | ||||
| 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 |
BACK | NEXT
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Business > Inadmissible/Admissible Deductions
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Inadmissible Deductions | 3239 | ||||
| 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 |
BACK | NEXT
Business > Adjustments
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Income / (Loss) from Business before adjustment of Admissible Depreciation / Initial Allowance / Amortization for current / previous years | 3270 | ||||
| Unadjusted (Loss) from Business for 2021 | 327021 | ||||
| Unadjusted (Loss) from Business for 2022 | 327022 | ||||
| Unadjusted (Loss) from Business for 2023 | 327023 | ||||
| Unadjusted (Loss) from Business for 2024 | 327024 | ||||
| Unadjusted (Loss) from Business for 2025 | 327025 |
BACK | NEXT
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Business > 7F Tax Builders and Developers
| Description | Code | Total Amount | Taxable Profit |
|---|---|---|---|
| Construction and sale of residential, commercial or other buildings @10% | 3401 | ||
| Development and sale of residential commercial or other plots @15% | 3402 | ||
| Construction and Development of residential, commercial or others @12% | 3403 |
BACK | NEXT
Business > Income from Social Media Content
| Description | Code | Value / Amount |
|---|---|---|
| Total Number of Posts During the Year | 3601 | |
| Average Number of Views Per Content | 3602 | |
| Deemed Revenue | 3603 | |
| Actual Total Remuneration Received in Cash and Kind | 3604 | |
| Total Revenue | 3605 | |
| Total Expenses | 3606 | |
| Income from Social Media Contents u/s 99C | 3607 |
BACK | NEXT
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Business > Balance Sheet
Please add your business properties by clicking [+Property] button.
| Description | Code | Amount |
|---|---|---|
| Total Assets | 3349 | |
| Land (Business) | 3301 | |
| Building (Business) | 3302 | |
| Plant / Machinery / Equipment / Furniture (including fittings) | 3303 | |
| Stocks in trade / Stores / Spares | 3315 | |
| Bank Account | 3320 | |
| Motor Vehicle(s) | 3304 | |
| Advances / Deposits / Prepayments | 3312 | |
| Cash in hand | 3319 | |
| Bonds/Securities | 3321 | |
| Other Assets | 3348 | |
| Total Equity / Liabilities | 3399 | |
| Capital | 3352 | |
| Long Term Borrowings / Debt / Loan | 3371 | |
| Trade Creditors / Payables | 3384 | |
| Other Liabilities | 3398 |
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- Property
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Capital Gain > Capital Gain on Asset / Property / Securities
Capital Gain/(Loss) on Capital Asset / Property / Securities
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Total Capital Gain /(Loss) | 4000 |
Capital Gain u/s 37 (Capital Assets)
| Description | Code | Cost of Acquisition | Sale / Transfer Value | Exempt | Capital Gain / Loss |
|---|---|---|---|---|---|
| Capital Gain u/s 37(Capital Assets) | 4041 |
Capital Gain u/s 37(1A) (Property)
| Description | Code | Cost of Acquisition | Sale / Transfer Value | Exempt Capital Gain | Capital Gain / Loss | Tax Chargeable |
|---|---|---|---|---|---|---|
| Capital Gain u/s 37(1A)(Property) | 4042 |
Capital Gain u/s 37A (Securities)
| Description | Code | Taxable Amount / Capital Gain / Loss | Tax Deducted | Tax Chargeable |
|---|---|---|---|---|
| Capital Gain u/s 37A (Securities) | 4043 |
BACK | NEXT
Add Capital Gain u/s 37(Capital Assets)
- Shares of Listed Company sold outside the preview of NCCPL / PSX
- Shares of Company sold outside the preview of NCCPL / PSX
- Jewelry
- Coins
- Gold
- Painting
- Motor Vehicle
- Others
CANCEL | ADD
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Capital Gain > Adjustments
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Unadjusted (Loss) from Capital Assets for 2021 | 409921 | ||||
| Unadjusted (Loss) from Capital Assets for 2022 | 409922 | ||||
| Unadjusted (Loss) from Capital Assets for 2023 | 409923 | ||||
| Unadjusted (Loss) from Capital Assets for 2024 | 409924 | ||||
| Unadjusted (Loss) from Capital Assets for 2025 | 409925 |
BACK | NEXT
Other Sources > Receipts/Deductions
Receipts/Deductions for Other Sources
You may add multiple incomes from the drop down lists.
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Income / (Loss) from Other Sources | 5000 | ||||
| Receipts from Other Sources | 5029 | ||||
| Profit on Debt | 500312 | ||||
| Dividend Income | 500103 | ||||
| Return on Investment on Sukuks | 64330075 | ||||
| Deductions from Other Sources | 5089 | ||||
| Other Deductions | 5088 |
- Other Income
BACK | NEXT
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Other Sources > Receipts/Deductions
Add Receipts from Other Sources
- Royalty
- Ground Rent
- Rent from sub lease of Land or Building
- Rent from lease of Building with Plant and Machinery
- Family Pension/Annuity
- Loan, Advance, Deposit or Gift received in Cash
- Other Receipts
CANCEL | ADD
Foreign Sources > Foreign Sources
Income from Foreign Sources
- ADD TAX IDENTIFICATION NO.
| Description | Code | Gross Revenue / Receipt | Total Expenses / Cost | Exempt Income | Normal Income | Tax Paid on Foreign Income |
|---|---|---|---|---|---|---|
| Foreign Income | 6000 | |||||
| Foreign Property Income / (Loss) | 6029 | |||||
| Foreign Business Income / (Loss) | 6039 | |||||
| Foreign Capital Gains / (Loss) | 6049 | |||||
| Foreign Other Sources Income / (Loss) | 6059 |
BACK | NEXT
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Agriculture > Agriculture
Please select properties that earned Agricultural income during the Tax Year. You may also add the properties not owned by you.
| Description | Code | Total Agriculture Income | Exempt Agriculture Income | Amount Subject to Normal Tax | Tax Paid in Province |
|---|---|---|---|---|---|
| Agriculture Income | 6100 |
BACK | NEXT
Tax Chargeable / Payments > Allowances, Reductions and Credits
Deductible Allowances
| Description | Code | Total | Inadmissible | Admissible |
|---|---|---|---|---|
| Deductible Allowances | 9009 | |||
| Workers Welfare Fund u/s 60A | [illegible]002 |
Tax Reductions
| Description | Code | Total Amount | Tax Chargeable | Tax Reducted |
|---|---|---|---|---|
| Tax Reductions | 9309 | |||
| Tax Reduction on income derived from a startup business, owned 100% by Women | 9[illegible]0201 |
Special Tax Rate Tax Reduction on income derived from a startup business, owned 100% by Women: -
Tax Credits
| Description | Code | Eligible Amount | Ineligible Amount | Tax Credit |
|---|---|---|---|---|
| Tax Credits | 9329 |
- Attribute | + Credits
BACK | NEXT
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Tax Chargeable / Payments > Allowances, Reductions and Credits
Tax Credits
| Description | Code | Eligible Amount | Ineligible Amount | Tax Credit |
|---|---|---|---|---|
| Tax Credits | 9329 | |||
| Tax Credit for Charitable Donations u/s 61 | 9311 | |||
| Tax Credit for Tax Paid on Share Income from AOP | 9321 | |||
| Tax credit for Charitable Organizations u/s 100C | 9323 | |||
| Surrender of Tax Credit on Investments in Shares disposed off before time limit | 9328 | |||
| Tax Credit for Charitable Donations where Donation is Made to Associate u/s 61 | 9331 | |||
| Tax Credit for Contribution to Approved Pension Fund u/s 63 | 9313 | |||
| Tax Credit for POS Machine u/s 64D | 9332 | |||
| Tax Credit for Certain Persons (Startups) u/s 65F | 931904 | |||
| Tax Credit for Certain Persons (Coal Mining Projects) u/s 65F | 931901 | |||
| Investment Tax Credit for Specified industrial undertaking u/s 65G | 931902 | |||
| Tax Credit for Specified Industrial Undertakings u/s 65G | 931903 | |||
| Tax Credit u/s 103 | 9320 |
BACK | NEXT
Tax Chargeable / Payments > Withholding Tax
Adjustable Tax
| Description | Code | Taxable Amount | Tax Deducted |
|---|---|---|---|
| Adjustable Tax | 640000 |
Final Tax
| Description | Code | Taxable Amount | Tax Deducted | Tax Chargeable |
|---|---|---|---|---|
| Final Tax | 64000101 |
Minimum Tax
| Description | Code | Taxable Amount | Tax Collected / Deducted | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable |
|---|---|---|---|---|---|---|---|
| Minimum Tax | 64000102 |
- Section
BACK | NEXT
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Tax Chargeable / Payments > Withholding Tax
Adjustable Tax
| Description | Code | Taxable Amount | Tax Deducted |
|---|---|---|---|
| Adjustable Tax | 640000 | ||
| 151(1)(a) - Profit on Debt u/s 151 from NSC / PO Deposits | 64040001 | ||
| Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits | 64040002 | ||
| Profit on Debt u/s 151(1)(c) from Government Securities @15% | 64040003 | ||
| Import u/s 148 @2% | 64010004 | ||
| 151(1) (d) - Profit on Debt u/s 151 from Others | 64040004 | ||
| Profit on Debt to a Non-Resident u/s 152(2) | 64050008 | ||
| Special Tax Rate Profit on Debt to a Non-Resident u/s 152(2): - | |||
| Import u/s 148 @3% | 64010006 | ||
| Import u/s 148 @4% | 64010008 | ||
| Import u/s 148 @4.5% | 64010009 | ||
| Import u/s 148 @1.5% | 64010003 | ||
| Advance tax on On-Money u/s 231B(2A) | 64010033 | ||
| Export Proceeds u/s 147 (6C) @1% | 64010037 | ||
| Import u/s 148 @1% | 64010002 | ||
| Import u/s 148 @5.5% | 64010011 | ||
| Payment to a Non-Resident u/s 152(2) @20% | 64050007 | ||
| 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) | 64100305 | ||
| Motor Vehicle Transfer Fee u/s 231B(2) (Without Engine Capacity) | 64100308 | ||
| Motor Vehicle Sale u/s 231B(3) (Without Engine Capacity) | 64100309 | ||
| Motor Vehicle Registration Fee u/s 231B(1) (Without Engine Capacity) | 64100310 | ||
| 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 | ||
| 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 |
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| Description | Code | Taxable Amount | Tax Deducted |
|---|---|---|---|
| Motor Vehicle Sale u/s 231B(3) (Above 3000cc) - on value of vehicle | 64100316 | ||
| Motor Vehicle Registration Fee u/s 231B(1) (851cc to 1000cc) - on value of vehicle | 64100317 | ||
| 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 Sale u/s 231B(3) (851cc to 1000cc) - on value of vehicle | 64100322 | ||
| 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 | ||
| 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 Prior to current Tax Year | 64150303 | ||
| Functions / Gatherings Charges u/s 236CB (ATL @ 10% / Non-ATL @ 20%) | 64150407 | ||
| 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 | ||
| Persons remitting amount abroad through credit / debits / prepaid cards u/s 236Y | 64151905 | ||
| Advance tax on foreign domestic workers u/s 231C | 64151907 | ||
| Withholding tax on Sale Considerations u/s 37(6) @ 10% | 64220160 | ||
| Adjustments under 236A for Builders/Developers | 64310010 | ||
| Adjustments under 236K for Builders/Developers | 64310011 |
Final Tax | Minimum Tax
BACK | NEXT
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Tax Chargeable / Payments > Withholding Tax
Final Tax
| Description | Code | Taxable Amount | Tax Deducted | Tax Chargeable |
|---|---|---|---|---|
| Final Tax | 64000101 | |||
| Dividend u/s 150 @7.5% | 64030052 | |||
| Dividend u/s 150 @15% | 64030055 | |||
| Dividend u/s 150 @ 25% (Non-Resident u/c (111A), Part IV of Second Schedule) | 64030059 | |||
| Dividend u/s 150 @ 7.5% (Non-Resident u/c (111A), Part IV of Second Schedule) | 64030062 | |||
| Dividend u/s 150 @ 15% (Non-Resident u/c (111A), Part IV of Second Schedule) | 64030063 | |||
| Dividend u/s 150 (ATL @ 35% / Non-ATL @ 70%) | 64030064 | |||
| Dividend u/s 150 @ 35% (Non-Resident u/c (111A), Part IV of Second Schedule) | 64030065 | |||
| Dividend u/s 150 @35% | 64330067 | |||
| Person receiving dividend from a company where the company's income is exempt from tax u/s 5 (@ 25% u/s 150) | 64030090 | |||
| 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 | |||
| Dividend to a Non-Resident covered under ADTT u/s 150 / u/s 5 | 64030099 | |||
| Special Tax Rate Dividend to a Non-Resident covered under ADTT u/s 150 / u/s 5: - | ||||
| 151(1)(a) - Profit on Debt u/s 151 from NSC / PO Deposits | 64040051 | |||
| Profit on Debt u/s 151(1)(c) from Government Securities | 64040053 | |||
| 151(1) (d) - Profit on Debt u/s 151 from Others | 64040054 | |||
| 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 | |||
| Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, Part I, 1st Schedule | 64050051 | |||
| Fee for offshore digital services u/s 152 (1C) @ 15% | 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 | |||
| Special Tax Rate Royalty / Fee for Technical Services to a Non-Resident covered under ADTT: - | ||||
| Payment for foreign produced commercials to a Non-Resident u/s 152(1BA) @ 20% | 64050100 | |||
| 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 (holding period less than six months) | 64060085 | |||
| Export of services u/s 154A @1% | 64060285 | |||
| You may offer this receipt under Normal Tax regime by clicking the icon. | ||||
| Export of IT/ITeS Services u/s 154A @ 0.25% | 64060290 | |||
| You may offer this receipt under Normal Tax regime by clicking the icon. | ||||
| Payment for Goods u/s 153(2A) through Digital means @1% | 64060557 | |||
| Payment for Goods u/s 153(2A) through Courier Service @2% | 64060558 | |||
| Foreign Indenting Commission u/s 154A(1)(da) / Division IVA, Part III, First Schedule | 64070151 | |||
| You may offer this receipt under Normal Tax regime by clicking the icon. |
Page 70
| Description | Code | Taxable Amount | Tax Deducted | Tax Chargeable |
|---|---|---|---|---|
| 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 | |||
| You may offer this receipt under Normal Tax regime by clicking the icon. | ||||
| 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 236K for Non-Resident Transferee | 64151952 | |||
| 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 | |||
| Receipts from Shipping Business of a Non-Resident Person u/s 7 | 64310065 | |||
| Capital Gains on the first sale of Immovable Property u/s 37(1A) @ 0% under clause (9A), for Ex-Servicemen, serving personnel of Armed Forces, ex-employees and serving personnel of Federal & Provincial Government allotted by the Federal or Provincial Government in recognition of services rendered by persons specified in first proviso to Section 236C | 64220051 | |||
| 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 @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 @7.5% | 64220157 | |||
| Electricity Bill of Commercial Consumer u/s 235 | 64140051 | |||
| Electricity Bill of Industrial Consumer u/s 235 | 64140052 | |||
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT u/s 37A @15% | 64220158 | |||
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (Other than stock funds) u/s 37A | 64220159 | |||
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (For stock funds) u/s 37A | 64220161 | |||
| Capital Gains on Securities u/s 37A @10%(where securities acquired between 1st day of July, 2022 and 30th June, 2024) | 64220162 | |||
| Profit on Debt on National Savings Certificates including Defence Saving pertaining to previous years u/s 39(4A) | 64230052 | |||
| Receipts from Shipping Business of a resident person u/s 7A | 64310055 | |||
| Tax Liability u/s 100D Read with Rule 10 of Eleventh Schedule for Builders/Developers | 64310066 |
Page 71
| Description | Code | Taxable Amount | Tax Deducted | Tax Chargeable |
|---|---|---|---|---|
| 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 on business income of developers u/s 7D (advance tax installments paid under Rule 13S) | 64310073 | |||
| Dividend u/s 150 - Dividend received from debt securities / mutual funds | 64330050 | |||
| Advance tax u/s 236C for Investment by Non-Resident | 64330053 | |||
| 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 | |||
| Tax on Income of Cotton Ginners u/c 17, Part III, 2nd Schedule (Cotton ginning and oil milling activity only) | 64330060 | |||
| 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% | 6433006[illegible] | |||
| Dividend u/s 150 @0% | 64330066 | |||
| Gain arising on pre-mature disposal of government securities u/s 151A | 64330072 | |||
| Dividend u/s 150 - Dividend received from investments in equities mutual funds | 64330073 | |||
| Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits | 64040052 |
Minimum Tax
BACK | NEXT
Page 72
Tax Chargeable / Payments > Withholding Tax
Minimum Tax
| Description | Code | Taxable Amount | Tax Collected / Deducted | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable |
|---|---|---|---|---|---|---|---|
| Minimum Tax | 64000102 | ||||||
| Import u/s 148 @2% | 64010054 | ||||||
| Import u/s 148 @5.5% | 64010061 | ||||||
| Import u/s 148 @1% | 64010052 | ||||||
| Import u/s 148 @4% | 64010058 | ||||||
| Import u/s 148 @6% | 64010062 | ||||||
| Import u/s 148 @3.5% | 64010084 | ||||||
| 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 | ||||||
| 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 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 | ||||||
| Payment for IT/IT-enabled service u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 4% / Non-ATL @ 8) | 64050080 | ||||||
| Payment for IT/IT-enabled service u/s 152(2A)(b) / Division III, Part III, 1st Schedule (ATL @ 8% / Non-ATL @ 16%) | 64050081 | ||||||
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 15% / Non-ATL @ 30%) | 64050065 | ||||||
| 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 Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | ||||||
| Special Tax Rate Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT: - | |||||||
| 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 | ||||||
| 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 |
Page 73
| Description | Code | Taxable Amount | Tax Collected / Deducted | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable |
|---|---|---|---|---|---|---|---|
| Payment for Goods u/s 153(1)(a) @0.25% | 64060082 | ||||||
| Payment for Goods u/s 153(1)(a) @5.5% | 64060083 | ||||||
| Payment for Goods u/s 153(1)(a) @11% - for Toll manufacturers. | 64060084 | ||||||
| Payment for Services u/s 153(1)(b) @0.5% | 64060151 | ||||||
| Payment for Services u/s 153(1)(b) @1% | 64060152 | ||||||
| Payment for Services u/s 153(1)(b) @1.5% | 64060153 | ||||||
| Payment for IT/IT-enabled service u/s 153(1)(b) @4% | 64060158 | ||||||
| Payment for specified services u/s 153(1)(b) @6% | 64060162 | ||||||
| Payment for Services u/s 153(1)(b) @15% | 64060180 | ||||||
| Receipts from Contracts u/s 153(1)(c) @8% | 64060266 | ||||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | ||||||
| Payment for Specified Services u/s 153(1)(b) @2% | 64060555 | ||||||
| Export Proceeds u/s 154(1) @1% | 64070054 | ||||||
| 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 | ||||||
| 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 | ||||||
| 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 | ||||||
| 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 | ||||||
| Tax Deducted u/s 236C where property purchased & sold within Tax Year | 64150302 | ||||||
| No. of Episodes of Foreign produced TV Drama Serial or Play u/s 236CA (1) | 64150507 | ||||||
| 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 | ||||||
| Fee for Carriage Services by Oil Tanker u/c (43D), Part IV, 2nd Schedule | 64320051 | ||||||
| Fee for Goods Transport Contractor u/c (43E), Part IV, 2nd Schedule | 64320053 | ||||||
| Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64340210 | ||||||
| Fee for Oil Tanker contractor services u/c (28F), Part II, 2nd Schedule | 64340211 | ||||||
| Payment for Specified Services u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 8% / Non-ATL @ 16%) | 64340212 |
BACK | NEXT
Page 74
Tax Chargeable / Payments > Computations
ADD INCOME SOURCES | IMPORT PREVIOUS RETURN | PREPARE PSID | CALCULATE
| Description | Code | Total Income | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax | Action |
|---|---|---|---|---|---|---|
| Income / (Loss) from Property | 2000 | |||||
| Total Income / (Loss) from Business | ||||||
| Income / (Loss) from Business | 3000 | |||||
| Taxable Profit u/s 7F | 9010 | |||||
| Income from Social Media Contents | ||||||
| Gains / (Loss) from Capital Assets | 4000 | |||||
| Income / (Loss) from Other Sources | 5000 | |||||
| Foreign Income | 6000 | |||||
| Agriculture Income | 6100 | |||||
| Share in Income from AOP | ||||||
| Total Income | 9000 | |||||
| Deductible Allowances | 9009 | |||||
| Taxable Income | 9100 | |||||
| Normal Tax | 920000 | |||||
| Turnover Tax u/s 113 | ||||||
| Turnover/Tax on Income of Cotton Ginners | 9012 | |||||
| Accounting Profit / Tax Chargeable u/s 113C @17% | 923173 | |||||
| Tax on High Earning Persons u/s 4C | 9231822 | |||||
| Surcharge on high earning person u/s 4AB | 923184 | |||||
| Difference of Minimum Tax Chargeable | ||||||
| Difference of Minimum Tax Chargeable on Electricity Bill u/s 235 | 923193 | |||||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | |||||
| Difference of Minimum Tax Chargeable u/s 236C (2)(Proviso) | 923189 | |||||
| Difference of Minimum Tax Chargeable | 923201 | |||||
| Fixed / Final Tax | 920100 | |||||
| WWF | 920900 | |||||
| Tax Reductions | 9309 | |||||
| Tax Credits | 9329 | |||||
| Tax Chargeable | 9200 | |||||
| Adjustment of Minimum Tax Paid u/s 113 in earlier Year(s) | 923198 | |||||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | |||||
| Withholding Income Tax | 9201 | |||||
| Advance Income Tax | ||||||
| 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 147 read with section 7F | 92027 | |||||
| Advance Income Tax u/s 147A | 92022 | |||||
| Admitted Income Tax | 9203 | |||||
| Refundable Income Tax | 9210 |
BACK | NEXT
Page 75
Tax Chargeable / Payments > Computations
Add Turnover Tax u/s 113
- Turnover/Tax on Income of Cotton Ginners
- Turnover / Tax Chargeable u/s 113 @0.25%
- Turnover / Tax Chargeable u/s 113 @0.75%
- Turnover / Tax Chargeable u/s 113 @ 0.50%
- Turnover / Tax Chargeable u/s 113 @ 1.25%
CANCEL | ADD
Amortization
IMPORT PREVIOUS RETURN | CALCULATE
| Description | Code | WDV (BF) | Remaining Useful Years | Extent of Use | Amortization |
|---|---|---|---|---|---|
| Intangible | 3305 | ||||
| Expenditure providing Long Term Advantage / Benefit | 330516 | ||||
| Pre-Commencement Expenditure | 3306 | ||||
| Intangibles with Unascertainable useful life @4% | 3307 |
Page 76
Depreciation
IMPORT PREVIOUS RETURN | CALCULATE
| Description | Code | WDV (BF) | Deletion | Addition (Used in Pakistan) | Extent of Use | Addition (New) | Extent of Use | Initial Allowance | Depreciation | WDV (CF) |
|---|---|---|---|---|---|---|---|---|---|---|
| Depreciation | 324802 | |||||||||
| Building (all types) | 330205 | |||||||||
| Ramp for Disabled Persons | 33020405 | |||||||||
| Plant / Machinery (not Otherwise specified) | 33030105 | |||||||||
| Plant / Machinery eligible for Initial Allowance | 330308 | |||||||||
| Computer Hardware / Allied Items / Equipment used in manufacture of IT products | 33030205 | |||||||||
| Furniture (including fittings) | 33030305 | |||||||||
| Technical / Professional Books | 33030405 | |||||||||
| Offshore Installations of mineral Oil concerns | 33030605 | |||||||||
| Motor Vehicle (not plying for hire) | 3304105 | |||||||||
| Motor Vehicle (plying for hire) | 3304205 | |||||||||
| Ships | 3304305 | |||||||||
| Aircrafts / Aero Engines | 3304405 |
Business Details
Businesses
| Sr No. | Business Name | Principal Activity | Start Date | End Date | Brand Name | Action |
|---|---|---|---|---|---|---|
| Add Business Details |
No businesses available.
- Business
Ownership (Shareholders/Directors/Members/Partners)
| Sr No. | Registration No. | Name | Type | Capital in Percentage | Capital Amount | Action |
|---|---|---|---|---|---|---|
| Add details |
No ownership details available.
- Owners
Page 77
Payments
- Unclaimed Payments: Not Available! (RELOAD)
- Claimed Payments: Not Available!
- Payment Summary: Not Available!
Attachments
- Final Accounts (3000): ADD FILE
- Manufacturing and Trading / Profit and Loss Accounts statements (9230): ADD FILE
- Final Accounts CSV (3003): ADD FILE
Attributes
Residence Status: Resident
Professional AOP Firm defined under Part-I of the First Schedule: Select option
Enlistment Date:
Page 78
INCOME TAX RETURN FOR TAX YEAR 2026
Electronic Return for Companies
Page 79
IRIS | FBR
Please select your sources of income for the tax year:
- Property Rental Income
- Income from Other Sources
- Income from Business
- Capital Gain
- Income from Foreign Sources and Assets
- Income from Agriculture
- No Income
Are you a Tax Resident of Pakistan as per sections 82 to 84 of ITO, 2001? Yes / No
Summary of Economic Transactions
TAX PERIOD: July 1, 2025 - June 30, 2026
Dear Taxpayer,
Thank you for choosing to fulfill your national duty of tax return filing. Correct reporting not only shows your contribution to the national development but also ensures minimum intervention in your Assessment by the tax authority.
Note:
Please review available data of your economic transactions for the selected Tax Year. This is indicative data which keeps on updating as per available information. Therefore, correct reporting of income and tax thereon is primarily your own responsibility.
SUMMARY OF WITHHOLDING TAX AS WITHHOLDEE
SUMMARY OF WITHHOLDING TAX DEPOSITED AS WITHHOLDING AGENT
SUMMARY OF SALES TAX RECORD
Download Detailed Data | Start Return Filing
IRIS | Year 2026
114(1) (Return of Income filed voluntarily for complete year)
Tabs: Data | Amortization | Depreciation | Business Details | Payment | Attachment | Attribute
Side menu: Property (Receipts/Deductions), Business, Capital Gain, Other Sources, Foreign Sources, Agriculture, Tax Chargeable / Payments
ADD INCOME SOURCES | SUMMARY OF ECONOMIC TRANSACTIONS | IMPORT PREVIOUS RETURN | CALCULATE
Receipts/Deductions for Property
Please select properties that earned rental income during the Tax Year.
| Description | Code | Total Amount | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|
| 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 |
- Property | + Deductions
BACK | NEXT
Page 80
Property > Receipts/Deductions
Receipts/Deductions for Property
| Description | Code | Total Amount | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|
| Recovery of Unpaid Irrecoverable Rent allowed as deduction | 2004 | |||
| Unpaid Liabilities exceeding three Years | 2005 | |||
| Total Deductions from Property | 2099 | |||
| 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 | |||
| 1/5th of Rent of Building for Repairs | 2031 |
- Deduction
BACK | NEXT
Page 81
Business > Manufacturing/ Trading Items
Business side menu: Manufacturing/ Trading Items, Other Revenues, Admin, Selling & Financial Expenses, Inadmissible/Admissible Deductions, Adjustments, 7F Tax Builders and Developers, Income from Social Media Content, Transactions > PKR 50 Million with Non-Residents Associates, Balance Sheet
ADD INCOME SOURCES | SUMMARY OF ECONOMIC TRANSACTIONS | IMPORT PREVIOUS RETURN | CALCULATE
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| 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 |
Page 82
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| 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 | ||||
| Gas | 3074 | ||||
| Repair / Maintenance | 3077 | ||||
| Insurance | 3080 | ||||
| Royalty | 3081 | ||||
| Other Direct Expenses | 3083 | ||||
| Accounting Amortization | 3087 | ||||
| Accounting Depreciation | 3088 | ||||
| Closing Stock | 3099 | ||||
| Domestic Raw Material / Components Closing Balance | 3095 | ||||
| Import Raw Material / Components Closing Balance | 3096 | ||||
| Stores / Spares Closing Balance | 3097 | ||||
| Fuel Closing Balance | 3098 | ||||
| Work in Process Closing Balance | 3094 | ||||
| Self-Manufactured Finished Goods Closing Balance | 3093 | ||||
| Domestic Finished Goods Closing Balance | 3091 | ||||
| Import Finished Goods Closing Balance | 3092 | ||||
| Gross Profit / (Loss) | 3100 |
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Page 83
Business > Other Revenues
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Other Revenues | 3129 | ||||
| Fee for Technical / Professional Services | 3101 | ||||
| Fee for Other Services | 3102 | ||||
| Profit on Debt | 3106 | ||||
| Royalty | 3107 | ||||
| License / Franchise Fee | 3108 | ||||
| Accounting Gain on Sale of Intangibles | 3115 | ||||
| Accounting Gain on Sale of Assets | 3116 | ||||
| Others | 3128 | ||||
| Gain by builder/developer in excess of 10 times of tax liability under Rule 6 of Eleventh Schedule | 3123 |
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Business > Admin, Selling & Financial Expenses
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | 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 | ||||
| Other Indirect Expenses | 3180 | ||||
| Other Expenses | |||||
| Accounting Profit / (Loss) | 3200 |
- Other Expenses
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Page 84
Business > Admin, Selling & Financial Expenses
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Other Expenses | |||||
| 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 | ||||
| Insurance | 3170 | ||||
| Professional Charges | 3171 | ||||
| Profit on Debt (Financial Charges / Markup / Interest) | 3172 | ||||
| Donation / Charity | 3174 | ||||
| Brokerage / Commission | 3178 | ||||
| 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 |
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Business > Inadmissible/Admissible Deductions
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| Inadmissible Deductions | 3239 | ||||
| Admissible Deductions | 3259 |
- Inadmissible | + Admissible
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Page 85
Business > Inadmissible/Admissible Deductions
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | 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)(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 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 | ||||
| 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(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 | ||||
| Deduction on profit on debit inadmissible u/s 106A | 322904 | ||||
| Add Backs u/s 21(r) Expenditure Attributable to sales for non-integration of business with FBR system | 322905 |
Page 86
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| 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 |
- Admissible
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Business > Inadmissible/Admissible Deductions
| Description | Code | Total Amount | Subject to Final Tax | Subject to Exemption | Subject to Normal Tax |
|---|---|---|---|---|---|
| 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 |
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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 1212(I)/20257 July 2025Draft Electronic Income Tax Return Forms for Tax Year 2025
- 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