Draft Income Tax Return Forms for Salaried Persons, AOPs, Business Individual and Companies for Tax Year 2021
SRO 730(I)/2021 is an Income Tax SRO dated 11 June 2021, listed by FBR as "Draft Income Tax Return Forms for Salaried Persons, AOPs, Business Individual and Companies for Tax Year 2021".
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
Islamabad, the 11th June, 2021.
NOTIFICATION
(Income Tax)
S.R.O. 730(I)/2021.- The following draft of certain further amendments in the Income Tax Rules, 2002, which the Federal Board of Revenue proposes to make in exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), is hereby published for information of all persons likely to be affected thereby and, as required by sub-section (3) of said section, notice is hereby given that objection or suggestions thereon, if any, may for consideration of the Federal Board of Revenue be sent within seven days of publication of the draft in the official Gazette. Objections or suggestions, which may be received from any person in respect of the said draft, before the expiry of the aforesaid period, shall be considered by the Federal Board of Revenue, namely:-
DRAFT AMENDMENTS
In the aforesaid Rules, in the Second Schedule, after Part-II-S, the following new Part-II-T shall be added, namely:-
Page 2
"Part-II-T
Electronic Return for Salaried Person
Task: 114(1) (Return of Income for a person deriving income only from salary and other sources eligible to file salary return)
Name:
Period: 01-Jul-2020 - 30-Jun-2021
Tax Year: 2021
Valid Upto:
Due Date: 30-Sep-2021
Document Date:
Transaction Date:
Registration Number:
Submission Date: *
Employment > Salary
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income from Salary | 1000 | ||||
| Pay, Wages or Other Remuneration (including Arrears of Salary) | 1009 | ||||
| Allowances (including Flying / Submarine Allowance) | 1049 | ||||
| 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) | 1099 |
Other Sources > Receipts / Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Other Sources | 5000 | ||||
| Receipts from Other Sources | 5029 | ||||
| Yield on Behbood Certificates / Pensioner's Benefit Account / Shuhada Family Benefit Account | 5003041 | ||||
| Profit on Debt (Interest, Yield, etc) | 5003 | ||||
| Profit on Debt (if amount u/s 7B exceeds 36 million) | 500312 | ||||
| Other Receipts | 5028 | ||||
| Annuity / Pension | 5007 |
Foreign Sources / Agriculture > Foreign Sources
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Foreign Income | 6000 |
Page 3
Foreign Sources / Agriculture > Agriculture
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Agriculture Income | 6100 |
Tax Chargeable / Payments > Deductible Allowances
| Description | Code | Total | Inadmissible | Admissible | Action |
|---|---|---|---|---|---|
| Deductible Allowances | 9009 | ||||
| Zakat u/s 60 | 9001 | ||||
| Profit on Debt etc. u/s 60C | 9007 | ||||
| Educational Expenses u/s 60D | 9008 | ||||
| No. of Childern for whom tution fee is paid | 900801 | ||||
| Charitable Donations u/c 61, Part I, 2nd Schedule | 9004 |
Tax Chargeable / Payments > Tax Reductions
| Description | Code | Total Amount | Tax Chargeable | Tax Reducted | Action |
|---|---|---|---|---|---|
| Tax Reductions | 9309 | ||||
| Tax Reduction for Full Time Teacher / Researcher (Except teachers of medical professions who derive income from private medical practice) | 9302 | ||||
| Tax Reduction on Tax Charged on Behbood Certificates / Pensioner's Benefit Account in excess of applicable rate | 930101 |
Page 4
Tax Chargeable / Payments > Tax Credits
| Description | Code | Eligible Amount | Ineligible Amount | Tax Credit | Action |
|---|---|---|---|---|---|
| Tax Credits | 9329 | ||||
| Tax Credit for Charitable Donations u/s 61 | 9311 | ||||
| Tax Credit for Charitable Donations u/s 61 where the donation is made to associate | 9331 | ||||
| Tax Credit for Investment in Shares, Sukkuks and Life Insurance Premium u/s 62 | 9312 | ||||
| Tax Credit for Investment in Health Insurance u/s 62A | 93121 | ||||
| Tax Credit for Contribution to Approved Pension Fund u/s 63 | 9313 | ||||
| Tax Credit u/s 103 | 9320 | ||||
| Surrender of Tax Credit on Investments in Shares disposed off before time limit | 9328 | ||||
| Tax Credit for persons employing fresh graduates u/s 64C (where strength of freshly qualified graduates employed does not exceed 15% of total number of employees) | 9327 |
Page 5
Tax Chargeable / Payments > Adjustable Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Adjustable Tax | 640000 | ||||
| Salary of Employees u/s 149 | 64020004 | ||||
| Directorship Fee u/s 149(3) | 64020005 | ||||
| Tax Withheld u/s 151 (if amount u/s 7B exceeds 36 million) | 64040005 | ||||
| Cash Withdrawal from Bank u/s 231A | 64100101 | + | |||
| Certain Banking Transactions u/s 231AA | 64100201 | + | |||
| Motor Vehicle Registration Fee u/s 231B(1) | 64100301 | + | |||
| Motor Vehicle Transfer Fee u/s 231B(2) | 64100302 | + | |||
| Motor Vehicle Sale u/s 231B(3) | 64100303 | + | |||
| Motor Vehicle Leasing u/s 231B(1A) (Non-ATL) @4% | 64100304 | + | |||
| Goods Transport Public Vehicle Tax u/s 234 | 64130001 | + | |||
| 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 | + | |||
| Purchase by Auction u/s 236A (including renewal of license) | 64150101 | ||||
| Domestic Air Ticket Charges u/s 236B | 64150201 | ||||
| Sale / Transfer of Immovable Property u/s 236C | 64150301 | ||||
| Tax Deducted u/s 236C where property purchased & sold within Tax Year | 64150302 | ||||
| Tax Deducted u/s 236C where property purchased prior to current Tax Year | 64150303 | ||||
| Educational Institution Fee u/s 236I | 64150901 | ||||
| Purchase / Transfer of Immovable Property u/s 236K | 64151101 | ||||
| Purchase of International Air Ticket u/s 236L | 64151201 | ||||
| Banking transactions otherwise than through cash u/s 236P | 64151501 | ||||
| Advance tax on On-Money u/s 231B(2A) | 64010033 | ||||
| Persons remitting amount abroad through credit / debits / prepaid cards u/s 236Y | 64151905 |
Page 6
Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 640001 | ||||
| Dividend u/s 150 @7.5% | 64030052 | ||||
| Dividend u/s 150 @15% | 64030055 | ||||
| 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 | ||||
| Advance tax on registering or attesting transfer of immovable property u/s 236W | 64151951 | ||||
| Profit on debt u/s 7B (amount not exceeding 36 million) | 64310056 | + | |||
| Transport Monetization for Government Servants (after deduction of drivers salary) u/c (27), Part II, 2nd Schedule | 64210051 | ||||
| Flying / Submarine Allowance (not exceeding basic pay) u/c (1), Part III, 2nd Schedule | 64210052 | ||||
| Allowance to Pilots (exceeding basic pay) u/c (1AA), Part III, 2nd Schedule | 64210053 | ||||
| Average Rate of tax for Calculation of employment termination benefits (0% To 100%) | 6421005401 | ||||
| Employment Termination Benefits u/s 12(6) Chargeable to Tax at Average Rate | 64210054 | ||||
| Average Rate of tax for Calculation of salary arrears (0% To 100%) | 6421005601 | ||||
| Salary Arrears u/s 12(7) Chargeable to Tax at Relevant Rate | 64210056 |
Tax Chargeable / Payments > Computations
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income from Salary | 1000 | ||||
| Income / (Loss) from Other Sources | 5000 | ||||
| Foreign Income | 6000 | ||||
| Agriculture Income | 6100 | ||||
| Total Income | 9000 | ||||
| Deductible Allowances | 9009 | ||||
| Taxable Income | 9100 | ||||
| Tax Chargeable | 9200 | ||||
| Normal Income Tax | 920000 | ||||
| Final / Fixed / Minimum / Average / Relevant / Reduced Income Tax | 920100 | ||||
| Tax Reductions | 9309 | ||||
| Tax Credits | 9329 | ||||
| Difference of Minimum Tax Chargeable u/s 236C (2)(Proviso) | 923189 | ||||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | ||||
| Withholding Income Tax | 9201 | ||||
| Advance Income Tax | 9202 | ||||
| Advance Income Tax u/s 147(A) | 92022 | ||||
| Admitted Income Tax | 9203 | ||||
| Demanded Income Tax | 9204 | ||||
| Refundable Income Tax | 9210 |
Page 7
116 - Wealth Statement > Personal Expenses
| Description | Code | Amount | Action |
|---|---|---|---|
| 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 |
Page 8
116 - Wealth Statement > Personal Assets / Liabilities
| Description | Code | Amount | Action |
|---|---|---|---|
| Agricultural Property | 7001 | + | |
| Commercial, Industrial, Residential Property (Non-Business) | 7002 | + | |
| Business Capital | 7003 | + | |
| Equipment (Non-Business) | 7004 | ||
| Animal (Non-Business) | 7005 | ||
| Investment (Non-Business) (Account / Annuity / Bond / Certificate / Debenture / Deposit / Fund / Instrument / Policy / Share / Stock / Unit, etc.) | 7006 | + | |
| Debt (Non-Business) (Advance / Debt / Deposit / Prepayment / Receivable / Security) | 7007 | + | |
| Motor Vehicle (Non-Business) | 7008 | + | |
| Precious Possession | 7009 | + | |
| Household Effect | 7010 | ||
| Personal Item | 7011 | ||
| Cash (Non-Business) | 7012 | ||
| Any Other Asset | 7013 | + | |
| Assets in Others' Name | 7014 | + | |
| Total Assets inside Pakistan | 7015 | ||
| Assets held outside Pakistan | 7016 | + | |
| Capital or voting rights in foreign company | 7018 | + | |
| Total Assets held outside pakistan | 7020 | ||
| Total Assets | 7019 | ||
| Credit (Non-Business) (Advance / Borrowing / Credit / Deposit / Loan / Mortgage / Overdraft / Payable) | 7021 | + | |
| Total Liabilities | 7029 |
Page 9
116 - Wealth Statement > Reconciliation of Net Assets
| Description | Code | Amount | Action |
|---|---|---|---|
| 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 Income Declared as per Return for the year | 7034 | ||
| Foreign Remittance | 7035 | ||
| Inheritance | 7036 | ||
| Gift | 7037 | ||
| Gain on Disposal of Assets, excluding Capital Gain on Immovable Property | 7038 | ||
| Others | 7048 | ||
| Outflows | 7099 | ||
| Personal Expenses | 7089 | ||
| Gift | 7091 | ||
| Loss on Disposal of Assets | 7092 | ||
| Others | 7098 | ||
| Unreconciled Amount | 703000 | ||
| Assets Transferred / Sold / Gifted / Donated during the year | 703004 |
Payment
| CPR No. | Date | Amount Code | Description | Amount | Tax Year |
|---|---|---|---|---|---|
| No records found |
Head Wise Summary
| Head of Account | Account |
|---|---|
| No records found. |
Attribute
| Attributes | Value | Action |
|---|---|---|
| Residence Status |
Verification
I, ____, CNIC No ____, as Self / Member of Association of Persons / Representative (as defined in section 172 of the Income Tax Ordinance, 2001) of the Taxpayer named above, do solemnly declare that to the best of my knowledge & belief the information given in this Return / Statement is correct & complete in accordance with the provisions of the Income Tax Ordinance, 2001 & Income Tax Rules, 2002.
Verify Pin
Page 10
Electronic Return for AOPs
Task: 114(1) (Return of Income filed voluntarily for complete year)
Name:
Period: 01-Jul-2020 - 30-Jun-2021
Tax Year: 2021
Valid Upto:
Due Date: 30-Sep-2021
Document Date:
Transaction Date:
Registration Number:
Submission Date: *
Tabs: Data, Amortization, Depreciation, Minimum Tax, Option out of PTR, Payment, Company Director, Attachment, Attribute, Verification
Property > Receipts / Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Property | 2000 | ||||
| Total Receipts from Property | 2029 | ||||
| Rent Received or Receivable | 2001 | ||||
| 1/10th of amount not adjustable against Rent | 2002 | ||||
| Forfeited Deposit under a Contract for Sale of Property | 2003 | ||||
| Recovery of Unpaid Irrecoverable Rent allowed as deduction | 2004 | ||||
| Unpaid Liabilities exceeding three Years | 2005 | ||||
| Total Deductions from Property | 2099 | ||||
| 1/5th of Rent of Building for Repairs | 2031 | ||||
| Insurance Premium | 2032 | ||||
| Local Rate / Tax / Charge / Cess | 2033 | ||||
| Ground Rent | 2034 | ||||
| Profit on Capital borrowed for Investment in Property | 2035 | ||||
| Share in Rental Income Paid to HBFC / Banks | 2036 | ||||
| Rent Collection Expenditure | 2037 | ||||
| Legal Service Charges | 2038 | ||||
| Amount claimed as Irrecoverable Rent | 2039 | ||||
| Payment of Liabilities treated as Income | 2097 | ||||
| Other Deductions against Rent | 2098 |
Page 11
Business > Manufacturing / Trading Items
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Business | 3000 | ||||
| Net Revenue (excluding Sales Tax, Federal Excise, Brokerage, Commission, Discount, Freight Outward) | 3029 | ||||
| Gross Revenue (excluding Sales Tax, Federal Excise) | 3009 | ||||
| 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 | ||||
| Salaries / Wages | 3071 | ||||
| Fuel | 3072 | ||||
| Power | 3073 | ||||
| Gas | 3074 | ||||
| Stores / Spares | 3076 | ||||
| Repair / Maintenance | 3077 | ||||
| Other Direct Expenses | 3083 | ||||
| Accounting Amortization | 3087 | ||||
| Accounting Depreciation | 3088 | ||||
| Closing Stock | 3099 | ||||
| Gross Profit / (Loss) | 3100 |
Business > Other Revenues
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 |
Page 12
Business > Management, Administrative, Selling & Financial Expenses
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Management, Administrative, Selling & Financial Expenses | 3199 | ||||
| Rent | 3151 | ||||
| Rates / Taxes / Cess | 3152 | ||||
| Salaries / Wages / Perquisites / Benefits | 3154 | ||||
| Traveling / Conveyance / Vehicles Running / Maintenance | 3155 | ||||
| Electricity / Water / Gas | 3158 | ||||
| Communication | 3162 | ||||
| Repair / Maintenance | 3165 | ||||
| Stationery / Printing / Photocopies / Office Supplies | 3166 | ||||
| Advertisement / Publicity / Promotion | 3168 | ||||
| Insurance | 3170 | ||||
| Professional Charges | 3171 | ||||
| Profit on Debt (Financial Charges / Markup / Interest) | 3172 | ||||
| Donation / Charity | 3174 | ||||
| Brokerage / Commission | 3178 | ||||
| Other Indirect Expenses | 3180 | ||||
| Irrecoverable Debts Written off | 3186 | ||||
| Obsolete Stocks / Stores / Spares / Fixed Assets Written off | 3187 | ||||
| Accounting (Loss) on Sale of Intangibles | 3195 | ||||
| Accounting (Loss) on Sale of Assets | 3196 | ||||
| Accounting Amortization | 3197 | ||||
| Accounting Depreciation | 3198 | ||||
| Accounting Profit / (Loss) | 3200 |
Business > Inadmissible / Admissible Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Inadmissible Deductions | 3239 | ||||
| Add Backs u/s 29(2) Provision for Doubtful Debts | 3201 | ||||
| Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets | 3202 | ||||
| Add Backs Provision for Diminution in Value of Investment | 3203 | ||||
| Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or Capitalized | 3204 | ||||
| Add Backs u/s 21(a) Cess / Rate / Tax levied on Profits / Gains | 3205 | ||||
| Add Backs u/s 21(b) Amount of Tax Deducted at Source | 3206 | ||||
| Add Backs u/s 21(c) Payments liable to Deduction of Tax at Source but Tax not Deducted / Paid | 3207 | ||||
| Add Backs u/s 21(d) Entertainment Expenditure above prescribed limit | 3208 | ||||
| Add Backs u/s 21(e) Contributions to Unrecognized / Unapproved Funds | 3209 | ||||
| Add Backs u/s 21(f) Contributions to Funds not under effective arrangement for deduction of Tax at source | 3210 | ||||
| Add Backs u/s 21(g) Fine / Penalty for violation of any law / rule / regulation | 3211 | ||||
| Add Backs u/s 21(h) Personal Expenditure | 3212 | ||||
| Add Backs u/s 21(j) Profit on Debt / brokerage / Commission / salary / remuneration Paid by an AOP to its member | 3213 |
Page 13
Business > Inadmissible / Admissible Deductions (continued)
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 21(o) Sales promotion, advertisement and publicity expenses of pharmaceutical manufacturers exceeding prescribed limit | 3224 | ||||
| Add Backs Tax Gain on Sale of Intangibles | 3225 | ||||
| Add Backs Tax Gain on Sale of Assets | 3226 | ||||
| Add Backs u/s 21(p) Utility Bills exceeding prescribed amount not paid through prescribed mode | 322902 | ||||
| Add Backs u/s 21(q) Expenditure attributable to sale to person required to be registered under Sales Tax but not registered | 322903 | ||||
| Add Backs u/s 28(1)(b) Lease Rental not admissible on account of cost of Passenger transport vehicle exceeding 2.5 Million Rupees | 322901 | ||||
| Add backs u/s 21(ca) Commission in excess of 0.2% of gross amount of supplies to a person not appearing in ATL in Third Schedule of Sales Tax Act | 3227 | ||||
| Deduction on profit on debit inadmissible u/s 106A | 322904 | ||||
| Add Backs Pre-Commencement Expenditure / Deferred Cost | 3230 | ||||
| 7.50% of sales dealers of products listed in the 3rd Sch to the Sales Tax Act, 1990 who are not registered under the STA 1990 and not appearing in the active taxpayers' list under the ITO 2001 | 3231 | ||||
| Other Inadmissible Deductions | 3234 | ||||
| Add Backs Accounting (Loss) on Sale of Intangibles | 3235 | ||||
| Add Backs Accounting (Loss) on Sale of Assets | 3236 | ||||
| Add Backs Accounting Amortization | 3237 | ||||
| Add Backs Accounting Depreciation | 3238 | ||||
| Admissible Deductions | 3259 | ||||
| Accounting Gain on Sale of Intangibles | 3245 | ||||
| Accounting Gain on Sale of Assets | 3246 | ||||
| Tax Amortization for Current Year | 3247 | ||||
| Tax Depreciation / Initial Allowance for Current Year | 3248 | ||||
| Pre-Commencement Expenditure / Deferred Cost | 3250 | ||||
| Other Admissible Deductions | 3254 | ||||
| Tax (Loss) on Sale of Intangibles | 3255 | ||||
| Tax (Loss) on Sale of Assets | 3256 | ||||
| Unabsorbed Tax Amortization for Previous Years | 3257 | ||||
| Unabsorbed Tax Depreciation for Previous Years | 3258 |
Page 14
Business > Adjustments
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Business before adjustment of Admissible Depreciation / Initial Allowance / Amortization for current / previous years | 3270 | ||||
| Unadjusted (Loss) from Business for 2015 | 327015 | ||||
| Unadjusted (Loss) from Business for 2016 | 327016 | ||||
| Unadjusted (Loss) from Business for 2017 | 327017 | ||||
| Unadjusted (Loss) from Business for 2018 | 327018 | ||||
| Unadjusted (Loss) from Business for 2019 | 327019 | ||||
| Unadjusted (Loss) from Business for 2020 | 327020 |
Business > Business Assets / Equity / Liabilities
| Description | Code | Amount | Action |
|---|---|---|---|
| Total Assets | 3349 | ||
| Land | 3301 | ||
| Building (all types) | 3302 | ||
| Plant / Machinery / Equipment / Furniture (including fittings) | 3303 | ||
| Advances / Deposits / Prepayments | 3312 | ||
| Stocks / Stores / Spares | 3315 | ||
| Cash / Cash Equivalents | 3319 | ||
| Other Assets | 3348 | ||
| Total Equity / Liabilities | 3399 | ||
| Capital | 3352 | ||
| Long Term Borrowings / Debt / Loan | 3371 | ||
| Trade Creditors / Payables | 3384 | ||
| Other Liabilities | 3398 |
Capital Assets > Capital Gains / (Loss)
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Gains / (Loss) from Capital Assets | 4000 |
Page 15
Capital Assets > Long Term
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Consideration Received on Disposal of Securities held Long Term | 4006 | ||||
| Cost of Acquisition of Securities including Ancillary Expenses held Long Term | 4016 | ||||
| Net Gain / (Loss) on Securities held long term | 4017 |
Capital Assets > Short Term
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Consideration Received on Disposal of Securities held Short Term | 4026 | ||||
| Cost of Acquisition of Securities including Ancillary Expenses held Short Term | 4036 | ||||
| Net Gain / (Loss) on Securities held Short Term | 4037 |
Other Sources > Receipts / Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Other Sources | 5000 | ||||
| Receipts from Other Sources | 5029 | ||||
| Royalty | 5002 | ||||
| Profit on Debt (Interest, Yield, etc) | 5003 | ||||
| Profit on Debt (if amount u/s 7B exceeds 36 million) | 500312 | ||||
| Loan, Advance, Deposit or Gift received in Cash | 5016 | ||||
| Other Receipts | 5028 | ||||
| Ground Rent | 5004 | ||||
| Rent from sub lease of Land or Building | 5005 | ||||
| Rent from lease of Building with Plant and Machinery | 5006 | ||||
| Annuity / Pension | 5007 | ||||
| Deductions from Other Sources | 5089 | ||||
| Other Deductions | 5088 |
Page 16
Foreign Sources / Agriculture > Foreign Sources
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 Sources / Agriculture > Agriculture
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Agriculture Income | 6100 | ||||
| Agricultural Income Tax Paid to Province(s) | 9291 |
Tax Chargeable / Payments > Deductible Allowances
| Description | Code | Total | Inadmissible | Admissible | Action |
|---|---|---|---|---|---|
| Deductible Allowances | 9009 | ||||
| Workers Welfare Fund u/s 60A | 9002 | ||||
| Charitable Donations u/c 61, Part I, 2nd Schedule | 9004 |
Page 17
Tax Chargeable / Payments > Tax Reductions
| Description | Code | Total Amount | Tax Chargeable | Tax Reducted | Action |
|---|---|---|---|---|---|
| Tax Reductions | 9309 | ||||
| Tax Reduction for Foreign film makers | 9305 |
Tax Chargeable / Payments > Tax Credits
| Description | Code | Eligible Amount | Ineligible Amount | Tax Credit | Action |
|---|---|---|---|---|---|
| Tax Credits | 9329 | ||||
| Tax Credit for Charitable Donations u/s 61 | 9311 | ||||
| Tax Credit for Charitable Donations u/s 61 where the donation is made to associate | 9331 | ||||
| Tax Credit for Investment in Shares, Sukkuks and Life Insurance Premium u/s 62 | 9312 | ||||
| Tax Credit for Investment in Health Insurance u/s 62A | 93121 | ||||
| Tax Credit u/s 103 | 9320 | ||||
| Tax Credit for Trust / Welfare Institution / Non-Profit Organization u/s 100C | 9323 | ||||
| Surrender of Tax Credit on Investments in Shares disposed off before time limit | 9328 | ||||
| Tax Credit for persons employing fresh graduates u/s 64C (where strength of freshly qualified graduates employed does not exceed 15% of total number of employees) | 9327 |
Page 18
Tax Chargeable / Payments > Adjustable Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Adjustable Tax | 640000 | ||||
| Import u/s 148 @1% | 64010002 | ||||
| Import u/s 148 @2% | 64010004 | ||||
| Import u/s 148 @3% | 64010006 | ||||
| Import u/s 148 @4% | 64010008 | ||||
| Import u/s 148 @4.5% | 64010009 | ||||
| Import u/s 148 @5.5% | 64010011 | ||||
| Import u/s 148 @6% | 64010012 | ||||
| Tax Withheld u/s 151 (if amount u/s 7B exceeds 36 million) | 64040005 | ||||
| Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2) | 64050007 | ||||
| Profit on Debt to a Non-Resident u/s 152(2) | 64050008 | + | |||
| Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule | 64050009 | ||||
| Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050012 | ||||
| Payment for Goods u/s 153(1)(a) @1% | 64060002 | ||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060003 | ||||
| Payment for Goods u/s 153(1)(a) @2.5% | 64060005 | ||||
| Payment for Goods u/s 153(1)(a) @4.5% | 64060009 | ||||
| Payment for Services u/s 153(1)(b) @8% u/c (42) of Part IV of Second Schedule | 64060116 | ||||
| Payment of Royalty to Resident Persons u/s 153B @ 15% | 64060232 | ||||
| Rent of Property u/s 155 | 64080001 | + | |||
| Cash Withdrawal from Bank u/s 231A | 64100101 | + | |||
| Certain Banking Transactions u/s 231AA | 64100201 | + | |||
| Motor Vehicle Registration Fee u/s 231B(1) | 64100301 | + | |||
| Motor Vehicle Transfer Fee u/s 231B(2) | 64100302 | + | |||
| Motor Vehicle Sale u/s 231B(3) | 64100303 | + | |||
| Motor Vehicle Leasing u/s 231B(1A) (Non-ATL) @4% | 64100304 | + | |||
| Margin Financing, Margin Trading or Securities Lending u/s 233AA | 64120201 | ||||
| Goods Transport Public Vehicle Tax u/s 234 | 64130001 | + | |||
| Passenger Transport Public Vehicle Tax u/s 234 | 64130002 | + | |||
| Private Vehicle Tax u/s 234 | 64130003 | + | |||
| Electricity Bill of Domestic Consumer u/s 235A | 64140101 | + | |||
| Electricity Bill of Commercial / Industrial Consumer u/s 235 | 64140050 | + | |||
| Telephone Bill u/s 236(1)(a) | 64150001 | + | |||
| Cellphone Bill u/s 236(1)(a) | 64150002 | + | |||
| Prepaid Telephone Card u/s 236(1)(b) | 64150003 | + | |||
| Phone Unit u/s 236(1)(c) | 64150004 | + | |||
| Internet Bill u/s 236(1)(d) | 64150005 | + | |||
| Prepaid Internet Card u/s 236(1)(e) | 64150006 | + | |||
| Purchase by Auction u/s 236A (including renewal of license) | 64150101 | ||||
| Domestic Air Ticket Charges u/s 236B | 64150201 |
Page 19
Tax Chargeable / Payments > Adjustable Tax (continued)
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Sale / Transfer of Immovable Property u/s 236C | 64150301 | ||||
| Tax Deducted u/s 236C where property purchased & sold within Tax Year | 64150302 | ||||
| Tax Deducted u/s 236C where property purchased prior to current Tax Year | 64150303 | ||||
| Issuance of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150603 | ||||
| Renewal of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150604 | ||||
| Screening of Foreign TV drama serial or play (other than in english) u/s 236F | 64150605 | ||||
| Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G | 64150701 | ||||
| Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G | 64150702 | ||||
| Purchase by Retailers u/s 236H | 64150801 | ||||
| Purchase of Others by Retailers u/s 236H | 64150804 | ||||
| Issuance / Renewal of License to Dealers / Commission Agents / Arhatis u/s 236J | 64151001 | ||||
| Purchase / Transfer of Immovable Property u/s 236K | 64151101 | ||||
| Purchase of International Air Ticket u/s 236L | 64151201 | ||||
| Banking transactions otherwise than through cash u/s 236P | 64151501 | ||||
| Advance tax on extraction of minerals u/s 236V | 64151904 | ||||
| Adjustments under 236A for Builders/Developers | 64310010 | ||||
| Adjustments under 236K for Builders/Developers | 64310011 | ||||
| Advance tax on On-Money u/s 231B(2A) | 64010033 | ||||
| Persons remitting amount abroad through credit / debits / prepaid cards u/s 236Y | 64151905 |
Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 640001 | ||||
| Import u/s 148 @1% | 64010052 | ||||
| Import u/s 148 @2% | 64010054 | ||||
| Import u/s 148 @3% | 64010056 | ||||
| Advance tax u/s 236C for Investment by Non-Resident | 64330053 | ||||
| Dividend u/s 150 @25% | 64330052 | ||||
| Import u/s 148 @4% | 64010058 | ||||
| Import u/s 148 @4.5% | 64010059 | ||||
| Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64330057 | ||||
| Return on Investment in Sukuks u/s 150A @ 10 % | 64330054 | ||||
| Return on Investment in Sukuks u/s 150A @ 12.5 % | 64330055 | ||||
| Return on Investment in Sukuks u/s 150A @ 25 % | 64330056 | ||||
| Import u/s 148 @5.5% | 64010061 | ||||
| Import u/s 148 @6% | 64010062 | ||||
| Import u/s 148 @1.75% | 64010081 | ||||
| Import of Edible Oil u/s 148 @5.5% | 64010161 | ||||
| Import of Packing Material u/s 148 @5.5% | 64010181 | ||||
| No. of imported mobile phones u/s 148 up to 30$ @ Rs. 70 | 64120045 | ||||
| No. of imported mobile phones u/s 148 exceeding 30$ up to 100$ @ Rs. 100 | 64120046 | ||||
| No. of imported mobile phones u/s 148 exceeding 100$ up to 200$ @ Rs. 930 | 64120047 | ||||
| No. of imported mobile phones u/s 148 exceeding 200$ up to 350$ @ Rs. 970 | 64120048 |
Page 20
Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax (continued)
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| No. of imported mobile phones u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | ||||
| No. of imported mobile phones u/s 148 exceeding 500$ @ Rs. 5200 | 64120050 | ||||
| Dividend u/s 150 @7.5% | 64030052 | ||||
| Dividend u/s 150 @15% | 64030055 | ||||
| Person receiving dividend from a company where the company’s income is exempt from tax u/s 5 | 64030090 | ||||
| If return on investment is exceeding 1 million on sukukh u/s 5AA | 64030091 | ||||
| If return on investment is not exceeding 1 million on sukukh u/s 5AA | 64030092 | ||||
| Dividend to a Non-Resident covered under ADTT u/s 150 / u/s 5 | 64030099 | ||||
| Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, Part I, 1st Schedule | 64050051 | ||||
| Payment for Contracts for Construction, Assembly or Installation to a Non-Resident u/s 152(1A)(a) / Division II, Part III, 1st Schedule | 64050052 | ||||
| Payment for Services, Contracts to a Non-Resident u/s 152(1A)(b) / Division II, Part III, 1st Schedule | 64050053 | ||||
| Fee for Advertisement Services to a Non-Resident u/s 152(1A)(c) / Division II, Part III, 1st Schedule | 64050054 | ||||
| Tax deductible on SCRA of Non-Residents u/s 152(1D) / Division II, Part III, 1st Schedule | 64060061 | ||||
| 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 | ||||
| Royalty / Fee for offshore digital services to a Non-Resident u/s 152(1C) / Division IV, Part I, 1st Schedule | 64050057 | ||||
| Payment for Transport Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050094 | ||||
| Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule | 64050096 | + | |||
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050095 | ||||
| Royalty / Fee for Technical Services to a Non-Resident covered under ADTT | 64050097 | ||||
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | ||||
| Payment for foreign produced commercials to a Non-Resident u/s 152A | 64050100 | ||||
| Payment for Goods u/s 153(1)(a) @1% | 64060052 | ||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060053 | ||||
| Payment for Goods u/s 153(1)(a) @2.5% | 64060055 | ||||
| Payment for Goods u/s 153(1)(a) @0.25% | 64060082 | ||||
| Payment for Goods u/s 153(1)(a) @4.5% | 64060059 | ||||
| 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 Specified Services u/s 153(1)(b) @3% | 64060156 | ||||
| Payment for Services u/s 153(1)(b) @10% | 64060170 | ||||
| Receipts from Contracts u/s 153(1)(c) @7.5% | 64060265 | ||||
| Receipts from Contracts u/s 153(1)(c) @10% | 64060270 | ||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | ||||
| Export Proceeds u/s 154(1) @1% | 64070054 | ||||
| Foreign Indenting Commission u/s 154(2) | 64070151 | ||||
| Sale Proceeds of goods to exporter u/s 154(3) | 64070152 | ||||
| Sale Proceeds of of goods by industrial undertaking u/s 154(3A) | 64070153 | ||||
| Contract Payments to indirect exporter u/s 154(3B) | 64070154 | ||||
| Export Proceeds u/s 154(3C) | 64070155 | ||||
| Income from property u/s 15(6) | 64080052 | ||||
| Prize on Prize Bond u/s 156 | 64090051 | ||||
| Winnings from Crossword Puzzle u/s 156 | 64090052 |
Page 21
Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax (continued)
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Winnings from Raffle u/s 156 | 64090053 | ||||
| Winnings from Lottery u/s 156 | 64090054 | ||||
| Winnings from Quiz u/s 156 | 64090055 | ||||
| Winnings from Sale Promotion u/s 156 | 64090056 | ||||
| Commission / Discount on petroleum products u/s 156A @12% | 64090151 | ||||
| Attributable income from controlled foreign company u/s 109A @ 15% | 64120031 | ||||
| Brokerage / Commission u/s 233 @5% | 64120060 | ||||
| Brokerage / Commission u/s 233 @8% | 64120066 | ||||
| Brokerage / Commission u/s 233 @10% | 64120070 | ||||
| Brokerage / Commission u/s 233 @12% | 64120074 | ||||
| CNG Station Gas Bill u/s 234A | 64130151 | ||||
| Tax collected u/s 235 from CNG station | 64130152 | + | |||
| Electricity Bill of Commercial Consumer u/s 235 | 64140051 | + | |||
| Electricity Bill of Industrial Consumer u/s 235 | 64140052 | + | |||
| Lease of rights to collect tolls u/s 236A(3) | 64150102 | ||||
| Payment for use or right to use industrial, commercial and scientific equipment u/s 236Q (1) | 64151651 | ||||
| Rent of Machinery and equipment u/s 236Q (2) | 64151652 | ||||
| Sales of certain petroleum products u/s 236HA | 64151653 | ||||
| Dividend Specie u/s 236S @7.5% | 64151802 | ||||
| Dividend Specie u/s 236S @25% | 64151806 | ||||
| Dividend Specie u/s 236S @15% | 64151807 | ||||
| Advance tax on registering or attesting transfer of immovable property u/s 236W | 64151951 | ||||
| Capital Gains on Immovable Property u/s 37(1A) | 64220050 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period does not exceed 1 year | 64220058 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 1 year but does not exceed 2 years | 64220059 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 2 years but does not exceed 3 years | 64330058 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 3 years but does not exceed 4 years | 64330059 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceeds 4 years | 64220060 | ||||
| Capital Gains on Securities u/s 37A @0% | 64220151 | ||||
| Capital Gains on Securities u/s 37A @5% (PMEX/Cash Settled Securities) | 64220153 | ||||
| Capital Gains on Securities u/s 37A @7.5% | 64220157 | ||||
| Capital Gains on Securities u/s 37A @10% | 64220158 | ||||
| Capital Gains on Securities u/s 37A @12.5% | 64220155 | ||||
| Capital Gains on Securities u/s 37A @15% | 64220156 | ||||
| Profit on Debt on National Savings Certificates including Defence Saving pertaining to pervious years u/s 39(4A) | 64230052 | ||||
| Purchase of Locally Produced Edible Oil u/s 148(A) | 64310053 | ||||
| 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 | ||||
| Receipts from Shipping Business of a Non-Resident Person u/s 7 | 64310065 | ||||
| Receipts from Shipping Business of a resident person u/s 7A | 64310055 | ||||
| Profit on debt u/s 7B (amount not exceeding 36 million) | 64310056 | + | |||
| Fee for Transport Services outside Pakistan u/c (3), Part II, 2nd Sch @1% | 64310061 | ||||
| Fee for Advertising services by electronic and print media outside Pakistan u/c (3), Part II, 2nd Sch @0.75% | 64310062 |
Page 22
Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax (continued)
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Fee for Other Services outside Pakistan u/c (3), Part II, 2nd Sch @5% | 64310063 | ||||
| Receipts for Contracts outside Pakistan u/c (3), Part II, 2nd Schedule @ 3.75% | 64310071 | ||||
| Tax on business income of builders u/s 7C (advance tax installments paid under Rule 13S) | 64310072 | ||||
| Tax Liability u/s 100D Read with Rule 10 of Eleventh Schedule for Builders/Developers | 64310066 | + | |||
| Tax on business income of developers u/s 7D (advance tax installments paid under Rule 13S) | 64310073 |
Tax Chargeable / Payments > Computations
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Property | 2000 | ||||
| Income / (Loss) from Business | 3000 | ||||
| Gains / (Loss) from Capital Assets | 4000 | ||||
| Income / (Loss) from Other Sources | 5000 | ||||
| Foreign Income | 6000 | ||||
| Agriculture Income | 6100 | ||||
| Total Income | 9000 | ||||
| Deductible Allowances | 9009 | ||||
| Share of Partner Company in Income of AOP | 9011 | ||||
| Taxable Income | 9100 | ||||
| Tax Chargeable | 9200 | ||||
| Normal Income Tax | 920000 | ||||
| Final / Fixed / Minimum / Average / Relevant / Reduced Income Tax | 920100 | ||||
| WWF | 920900 | ||||
| Tax Reductions | 9309 | ||||
| Tax Credits | 9329 | ||||
| Turnover/Tax on Income of Cotton Ginners | 9012 | ||||
| Turnover / Tax Chargeable u/s 113 @0.25% | 923152 | ||||
| Turnover / Tax Chargeable u/s 113 @0.3% | 923163 | ||||
| Turnover / Tax Chargeable u/s 113 @0.75% | 923168 | ||||
| Turnover / Tax Chargeable u/s 113 @ 0.50% | 923206 | ||||
| Turnover / Tax Chargeable u/s 113 @1.25% (Jan 2019 - June 2019) | 923161 | ||||
| Turnover / Tax Chargeable u/s 113 @1.5% | 923160 | ||||
| Difference of Minimum Tax Chargeable on Electricity Bill u/s 235 | 923193 | ||||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | ||||
| Import of Plant and Machinery for Industrial Undertaking u/s 148 @ 5.5% without consideration to business income from such plant and machinery | 923185 | ||||
| Super Tax Chargeable | 923181 | ||||
| Difference of Minimum Tax Chargeable u/s 236C (2)(Proviso) | 923189 | ||||
| Adjustment of Minimum Tax Paid u/s 113 in earlier Year(s) | 923198 | ||||
| Difference of Minimum Tax Chargeable | 923201 | ||||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | ||||
| Withholding Income Tax | 9201 | ||||
| Advance Income Tax | 9202 | ||||
| Advance Tax Paid under 147 for Builders/Developers | 92025 | ||||
| Advance Income Tax u/s 147(A) | 92022 |
Page 23
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Admitted Income Tax | 9203 | ||||
| Demanded Income Tax | 9204 | ||||
| Refundable Income Tax | 9210 |
Amortization
| Description | Code | WDV (BF) | Remaining Useful Years | Extent of Use | Amortization | Action |
|---|---|---|---|---|---|---|
| Intangible | 3305 | + | ||||
| Expenditure providing Long Term Advantage / Benefit | 330516 | |||||
| Pre-Commencement Expenditure | 3306 | |||||
| Intangibles with unascertainable useful life @4% | 3307 |
Depreciation
| Description | Code | WDV (BF) | Deletion | Addition (Used in Pakistan) | Extent of Use | Addition (New) | Extent of Use | Initial Allowance | Depreciation | WDV (CF) | Action |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Building (all types) | 3302 | ||||||||||
| Ramp for Disabled Persons | 330204 | ||||||||||
| Plant / Machinery (not Otherwise specified) | 330301 | ||||||||||
| Computer Hardware / Allied Items / Equipment used in manufacture of IT products | 330302 | ||||||||||
| Furniture (including fittings) | 330303 | ||||||||||
| Technical / Professional Books | 330304 | ||||||||||
| Below ground installations of mineral Oil concerns | 330305 | ||||||||||
| Offshore Installations of mineral Oil concerns | 330306 | ||||||||||
| Office Equipment | 330307 | ||||||||||
| Machinery / Equipment eligible for 1st Year Allowance | 330308 | ||||||||||
| Motor Vehicle (not plying for hire) | 33041 | ||||||||||
| Motor Vehicle (plying for hire) | 33042 | ||||||||||
| Ships | 33043 | ||||||||||
| Aircrafts / Aero Engines | 33044 |
Page 24
Minimum Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable | Action |
|---|---|---|---|---|---|---|---|---|
| Import u/s 148 @1% | 64010052 | |||||||
| Import u/s 148 @2% | 64010054 | |||||||
| Import u/s 148 @3% | 64010056 | |||||||
| Import u/s 148 @4% | 64010058 | |||||||
| Import u/s 148 @5.5% | 64010061 | |||||||
| Import u/s 148 @6% | 64010062 | |||||||
| Import of Ships by Ship Breakers u/s 148(8A) @4.5% | 64010059 | |||||||
| Import of plastic raw materials under PCT heading 39.01 to 39.12 u/s 148 | 64010081 | |||||||
| Import of Edible Oil u/s 148 @5.5% | 64010161 | |||||||
| Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, Part I, 1st Schedule | 64050051 | |||||||
| Import of Packing Material u/s 148 @5.5% | 64010181 | |||||||
| 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 Transport Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050094 | |||||||
| Payment for Services, Contracts to a Non-Resident u/s 152(1A)(b) / Division II, Part III, 1st Schedule | 64050053 | |||||||
| Fee for Advertisement Services to a Non-Resident u/s 152(1A)(c) / Division II, Part III, 1st Schedule | 64050054 | |||||||
| Insurance / Reinsurance Premium to a Non-Resident u/s 152(1AA) / Division II, Part III, 1st Schedule | 64050055 | |||||||
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | |||||||
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050095 | |||||||
| Payment for Services u/s 153(1)(b) @1% | 64060152 | |||||||
| Payment for Goods u/s 153(1)(a) @0.25% | 64060082 | |||||||
| Payment for Services u/s 153(1)(b) @1.5% | 64060153 | |||||||
| Payment for Goods u/s 153(1)(a) @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) @4.5% | 64060059 | |||||||
| Payment for Specified Services u/s 153(1)(b) @2% | 64060555 | |||||||
| Payment for Specified Services u/s 153(1)(b) @3% | 64060156 | |||||||
| Payment for Services u/s 153(1)(b) @10% | 64060170 | |||||||
| Receipts from Contracts u/s 153(1)(c) @7.5% | 64060265 | |||||||
| Receipts from Contracts u/s 153(1)(c) @10% | 64060270 | |||||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | |||||||
| No. of imported mobile phones u/s 148 up to 30$ @ Rs. 70 | 64120045 | |||||||
| No. of imported mobile phones u/s 148 exceeding 30$ up to 100$ @ Rs. 100 | 64120046 | |||||||
| No. of imported mobile phones u/s 148 exceeding 100$ up to 200$ @ Rs. 930 | 64120047 | |||||||
| No. of imported mobile phones u/s 148 exceeding 200$ up to 350$ @ Rs. 970 | 64120048 | |||||||
| No. of imported mobile phones u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | |||||||
| No. of imported mobile phones 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 | |||||||
| CNG Station Gas Bill u/s 234A | 64130151 | |||||||
| Payment for use or right to use industrial, commercial and scientific equipment u/s 236Q (1) | 64151651 | |||||||
| Rent of Machinery and equipment u/s 236Q (2) | 64151652 | |||||||
| Fee for Goods Transport Contractor u/c (43E), Part IV, 2nd Schedule | 64320053 | |||||||
| Fee for Carriage Services by Oil Tanker u/c (43D), Part IV, 2nd Schedule | 64320051 |
Page 25
Option out of PTR
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference (Option Valid if <=0) | Action |
|---|---|---|---|---|---|---|---|---|
| Export Proceeds u/s 154(1) @1% | 64070054 | |||||||
| Foreign Indenting Commission u/s 154(2) | 64070151 | |||||||
| Sale Proceeds of goods to exporter u/s 154(3) | 64070152 | |||||||
| Sale Proceeds of of goods by industrial undertaking u/s 154(3A) | 64070153 | |||||||
| Contract Payments to indirect exporter u/s 154(3B) | 64070154 | |||||||
| Export Proceeds u/s 154(3C) | 64070155 | |||||||
| Commission / Discount on petroleum products u/s 156A @12% | 64090151 |
Payment
| CPR No. | Date | Amount Code | Description | Amount | Tax Year |
|---|---|---|---|---|---|
| No records found. |
Head Wise Summary
| Head of Account | Account |
|---|---|
| No records found. |
Company Director
Share Holder's Name
| Registration No. | Proprietor/Member/Patner Name | % In Capital | Capital Amount |
|---|---|---|---|
| No records found. |
Attachment
| Code | Description | Action |
|---|---|---|
| 3000 | Final Accounts | + |
0 record(s) found
Page 26
Attribute
| Attributes | Value | Action |
|---|---|---|
| Business Sector-1 | ||
| Business Sector-2 | ||
| Business Sector-3 | ||
| Business Sector-4 | ||
| Business Sector-5 | ||
| Residence Status | ||
| Special Tax Rate for Dividend covered under ADDT | ||
| Special Tax Rate for Royalty / Fee for Technical Services covered under ADDT | ||
| Special Tax Rate for Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident covered under ADDT | ||
| Special Tax Rate for Profit on Debt to a Non-Resident covered under ADDT | ||
| Professional AOP Firm defined under Part-I of the First Schedule | ||
| Opt for Property Income to be considered under Normal Tax Regime as it exceeds 4 million | Select | |
| Class for Issuance / Renewal of License u/s 236J |
Verification
I, Enter Name, CNIC No. Enter CNIC No, as Self / Member of Association of Persons / Representative (as defined in section 172 of the Income Tax Ordinance, 2001) of the Taxpayer named above, do solemnly declare that to the best of my knowledge & belief the information given in this Return / Statement is correct & complete in accordance with the provisions of the Income Tax Ordinance, 2001 & Income Tax Rules, 2002.
Verify Pin
Page 27
Electronic Return for Business Individuals
Task: 114(1) (Return of Income filed voluntarily for complete year)
Name:
Period: 01-Jul-2020 - 30-Jun-2021
Tax Year: 2021
Valid Upto:
Due Date: 30-Sep-2021
Document Date:
Transaction Date:
Registration Number:
Submission Date: *
Tabs: Data, Amortization, Depreciation, Minimum Tax, Option out of PTR, Payment, Company Director, Attachment, Attribute, Verification
Employment > Salary
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income from Salary | 1000 | ||||
| Pay, Wages or Other Remuneration (including Arrears of Salary) | 1009 | ||||
| Allowances (including Flying / Submarine Allowance) | 1049 | ||||
| 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) | 1099 |
Property > Receipts / Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Property | 2000 | ||||
| Total Receipts from Property | 2029 | ||||
| Rent Received or Receivable | 2001 | ||||
| 1/10th of amount not adjustable against Rent | 2002 | ||||
| Forfeited Deposit under a Contract for Sale of Property | 2003 | ||||
| Recovery of Unpaid Irrecoverable Rent allowed as deduction | 2004 | ||||
| Unpaid Liabilities exceeding three Years | 2005 | ||||
| Total Deductions from Property | 2099 | ||||
| 1/5th of Rent of Building for Repairs | 2031 | ||||
| Insurance Premium | 2032 | ||||
| Local Rate / Tax / Charge / Cess | 2033 | ||||
| Ground Rent | 2034 | ||||
| Profit on Capital borrowed for Investment in Property | 2035 | ||||
| Share in Rental Income Paid to HBFC / Banks | 2036 | ||||
| Rent Collection Expenditure | 2037 | ||||
| Legal Service Charges | 2038 | ||||
| Amount claimed as Irrecoverable Rent | 2039 | ||||
| Payment of Liabilities treated as Income | 2097 | ||||
| Other Deductions against Rent | 2098 |
Page 28
Business > Manufacturing / Trading Items
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Business | 3000 | ||||
| Net Revenue (excluding Sales Tax, Federal Excise, Brokerage, Commission, Discount, Freight Outward) | 3029 | ||||
| Gross Revenue (excluding Sales Tax, Federal Excise) | 3009 | ||||
| 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 | ||||
| Salaries / Wages | 3071 | ||||
| Fuel | 3072 | ||||
| Power | 3073 | ||||
| Gas | 3074 | ||||
| Stores / Spares | 3076 | ||||
| Repair / Maintenance | 3077 | ||||
| Other Direct Expenses | 3083 | ||||
| Accounting Amortization | 3087 | ||||
| Accounting Depreciation | 3088 | ||||
| Closing Stock | 3099 | ||||
| Gross Profit / (Loss) | 3100 |
Business > Other Revenues
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 | ||||
| Gain by builder/developer in excess of 10 times of tax liability under Rule 6 of Eleventh Schedule | 3123 | ||||
| Share in Taxed Income from AOP | 3141 |
Page 29
Business > Management, Administrative, Selling & Financial Expenses
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Management, Administrative, Selling & Financial Expenses | 3199 | ||||
| Rent | 3151 | ||||
| Rates / Taxes / Cess | 3152 | ||||
| Salaries / Wages / Perquisites / Benefits | 3154 | ||||
| Traveling / Conveyance / Vehicles Running / Maintenance | 3155 | ||||
| Electricity / Water / Gas | 3158 | ||||
| Communication | 3162 | ||||
| Repair / Maintenance | 3165 | ||||
| Stationery / Printing / Photocopies / Office Supplies | 3166 | ||||
| Advertisement / Publicity / Promotion | 3168 | ||||
| Insurance | 3170 | ||||
| Professional Charges | 3171 | ||||
| Profit on Debt (Financial Charges / Markup / Interest) | 3172 | ||||
| Donation / Charity | 3174 | ||||
| Brokerage / Commission | 3178 | ||||
| Other Indirect Expenses | 3180 | ||||
| Irrecoverable Debts Written off | 3186 | ||||
| Obsolete Stocks / Stores / Spares / Fixed Assets Written off | 3187 | ||||
| Accounting (Loss) on Sale of Intangibles | 3195 | ||||
| Accounting (Loss) on Sale of Assets | 3196 | ||||
| Accounting Amortization | 3197 | ||||
| Accounting Depreciation | 3198 | ||||
| Accounting Profit / (Loss) | 3200 |
Page 30
Business > Inadmissible / Admissible Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Inadmissible Deductions | 3239 | ||||
| Add Backs u/s 29(2) Provision for Doubtful Debts | 3201 | ||||
| Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets | 3202 | ||||
| Add Backs Provision for Diminution in Value of Investment | 3203 | ||||
| Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or Capitalized | 3204 | ||||
| Add Backs u/s 21(a) Cess / Rate / Tax levied on Profits / Gains | 3205 | ||||
| Add Backs u/s 21(b) Amount of Tax Deducted at Source | 3206 | ||||
| Add Backs u/s 21(c) Payments liable to Deduction of Tax at Source but Tax not Deducted / Paid | 3207 | ||||
| Add Backs u/s 21(d) Entertainment Expenditure above prescribed limit | 3208 | ||||
| Add Backs u/s 21(e) Contributions to Unrecognized / Unapproved Funds | 3209 | ||||
| Add Backs u/s 21(f) Contributions to Funds not under effective arrangement for deduction of Tax at source | 3210 | ||||
| Add Backs u/s 21(g) Fine / Penalty for violation of any law / rule / regulation | 3211 | ||||
| Add Backs u/s 21(h) Personal Expenditure | 3212 | ||||
| Add Backs u/s 21(j) Profit on Debt / brokerage / Commission / salary / remuneration Paid by an AOP to its member | 3213 | ||||
| Add Backs u/s 21(l) Expenditure under a single Account head exceeding prescribed amount not paid through prescribed mode | 3215 | ||||
| Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed mode | 3216 | ||||
| Add Backs u/s 21(n) Capital Expenditure | 3217 | ||||
| Add Backs u/s 67(1) Expenditure attributable to Non-Business Income | 3218 | ||||
| Add Backs u/s 34(5) Liabilities allowed Previously as deduction not Paid within three Years | 3219 | ||||
| Add Backs u/s 21(o) Sales promotion, advertisement and publicity expenses of pharmaceutical manufacturers exceeding prescribed limit | 3224 | ||||
| Add Backs Tax Gain on Sale of Intangibles | 3225 | ||||
| Add Backs Tax Gain on Sale of Assets | 3226 | ||||
| Add Backs u/s 21(p) Utility Bills exceeding prescribed amount not paid through prescribed mode | 322902 | ||||
| Add Backs u/s 21(q) Expenditure attributable to sale to person required to be registered under Sales Tax but not registered | 322903 | ||||
| Add Backs u/s 28(1)(b) Lease Rental not admissible on account of cost of Passenger transport vehicle exceeding 2.5 Million Rupees | 322901 | ||||
| Add backs u/s 21(ca) Commission in excess of 0.2% of gross amount of supplies to a person not appearing in ATL in Third Schedule of Sales Tax Act | 3227 | ||||
| Deduction on profit on debit inadmissible u/s 106A | 322904 | ||||
| Add Backs Pre-Commencement Expenditure / Deferred Cost | 3230 | ||||
| 7.50% of sales dealers of products listed in the 3rd Sch to the Sales Tax Act, 1990 who are not registered under the STA 1990 and not appearing in the active taxpayers' list under the ITO 2001 | 3231 | ||||
| Other Inadmissible Deductions | 3234 | ||||
| Add Backs Accounting (Loss) on Sale of Intangibles | 3235 | ||||
| Add Backs Accounting (Loss) on Sale of Assets | 3236 | ||||
| Add Backs Accounting Amortization | 3237 | ||||
| Add Backs Accounting Depreciation | 3238 | ||||
| Admissible Deductions | 3259 | ||||
| Accounting Gain on Sale of Intangibles | 3245 | ||||
| Accounting Gain on Sale of Assets | 3246 | ||||
| Tax Amortization for Current Year | 3247 |
Page 31
Business > Inadmissible / Admissible Deductions (continued)
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 |
Business > Adjustments
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Business before adjustment of Admissible Depreciation / Initial Allowance / Amortization for current / previous years | 3270 | ||||
| Unadjusted (Loss) from Business for 2015 | 327015 | ||||
| Unadjusted (Loss) from Business for 2016 | 327016 | ||||
| Unadjusted (Loss) from Business for 2017 | 327017 | ||||
| Unadjusted (Loss) from Business for 2018 | 327018 | ||||
| Unadjusted (Loss) from Business for 2019 | 327019 | ||||
| Unadjusted (Loss) from Business for 2020 | 327020 |
Business > Business Assets / Equity / Liabilities
| Description | Code | Amount | Action |
|---|---|---|---|
| Total Assets | 3349 | ||
| Land | 3301 | ||
| Building (all types) | 3302 | ||
| Plant / Machinery / Equipment / Furniture (including fittings) | 3303 | ||
| Advances / Deposits / Prepayments | 3312 | ||
| Stocks / Stores / Spares | 3315 | ||
| Cash / Cash Equivalents | 3319 | ||
| Other Assets | 3348 | ||
| Total Equity / Liabilities | 3399 | ||
| Capital | 3352 | ||
| Long Term Borrowings / Debt / Loan | 3371 | ||
| Trade Creditors / Payables | 3384 | ||
| Other Liabilities | 3398 |
Page 32
Capital Assets > Capital Gains / (Loss)
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Gains / (Loss) from Capital Assets | 4000 |
Capital Assets > Long Term
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Consideration Received on Disposal of Securities held Long Term | 4006 | ||||
| Cost of Acquisition of Securities including Ancillary Expenses held Long Term | 4016 | ||||
| Net Gain / (Loss) on Securities held long term | 4017 |
Capital Assets > Short Term
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Consideration Received on Disposal of Securities held Short Term | 4026 | ||||
| Cost of Acquisition of Securities including Ancillary Expenses held Short Term | 4036 | ||||
| Net Gain / (Loss) on Securities held Short Term | 4037 |
Page 33
Other Sources > Receipts / Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Other Sources | 5000 | ||||
| Receipts from Other Sources | 5029 | ||||
| Yield on Behbood Certificates / Pensioner's Benefit Account / Shuhada Family Benefit Account | 5003041 | ||||
| Royalty | 5002 | ||||
| Profit on Debt (Interest, Yield, etc) | 5003 | ||||
| Profit on Debt (if amount u/s 7B exceeds 36 million) | 500312 | ||||
| Loan, Advance, Deposit or Gift received in Cash | 5016 | ||||
| Other Receipts | 5028 | ||||
| Ground Rent | 5004 | ||||
| Rent from sub lease of Land or Building | 5005 | ||||
| Rent from lease of Building with Plant and Machinery | 5006 | ||||
| Annuity / Pension | 5007 | ||||
| Deductions from Other Sources | 5089 | ||||
| Other Deductions | 5088 |
Foreign Sources / Agriculture > Foreign Sources
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 |
Foreign Sources / Agriculture > Agriculture
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Agriculture Income | 6100 | ||||
| Agricultural Income Tax Paid to Province(s) | 9291 |
Page 34
Tax Chargeable / Payments > Deductible Allowances
| Description | Code | Total | Inadmissible | Admissible | Action |
|---|---|---|---|---|---|
| Deductible Allowances | 9009 | ||||
| Zakat u/s 60 | 9001 | ||||
| Workers Welfare Fund u/s 60A | 9002 | ||||
| Profit on Debt etc. u/s 60C | 9007 | ||||
| Educational Expenses u/s 60D | 9008 | ||||
| No. of Childern for whom tution fee is paid | 900801 | ||||
| Charitable Donations u/c 61, Part I, 2nd Schedule | 9004 |
Tax Chargeable / Payments > Tax Chargeable
| Description | Code | Amount | Action | ||
|---|---|---|---|---|---|
| Income Tax on working capital u/s 99A of Ninth Schedule | 920001 |
Page 35
Tax Chargeable / Payments > Tax Reductions
| Description | Code | Total Amount | Tax Chargeable | Tax Reducted | Action |
|---|---|---|---|---|---|
| Tax Reductions | 9309 | ||||
| Tax Reduction for Full Time Teacher / Researcher (Except teachers of medical professions who derive income from private medical practice) | 9302 | ||||
| Tax Reduction for Foreign film makers | 9305 | ||||
| Tax Reduction on Tax Charged on Behbood Certificates / Pensioner's Benefit Account in excess of applicable rate | 930101 | ||||
| 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% | 930701 | ||||
| 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% | 930702 |
Tax Chargeable / Payments > Tax Credits
| Description | Code | Eligible Amount | Ineligible Amount | Tax Credit | Action |
|---|---|---|---|---|---|
| Tax Credits | 9329 | ||||
| Tax Credit for Charitable Donations u/s 61 | 9311 | ||||
| Tax Credit for Charitable Donations u/s 61 where the donation is made to associate | 9331 | ||||
| Tax Credit for Investment in Shares, Sukkuks and Life Insurance Premium u/s 62 | 9312 | ||||
| Tax Credit for Investment in Health Insurance u/s 62A | 93121 | ||||
| Tax Credit for Contribution to Approved Pension Fund u/s 63 | 9313 | ||||
| Tax Credit u/s 103 | 9320 | ||||
| Tax Credit for Tax Paid on Share Income from AOP | 9321 | ||||
| Tax Credit for Trust / Welfare Institution / Non-Profit Organization u/s 100C | 9323 | ||||
| Surrender of Tax Credit on Investments in Shares disposed off before time limit | 9328 | ||||
| Tax Credit for persons employing fresh graduates u/s 64C (where strength of freshly qualified graduates employed does not exceed 15% of total number of employees) | 9327 |
Page 36
Tax Chargeable / Payments > Adjustable Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Adjustable Tax | 640000 | ||||
| Import u/s 148 @1% | 64010002 | ||||
| Import u/s 148 @2% | 64010004 | ||||
| Import u/s 148 @3% | 64010006 | ||||
| Import u/s 148 @4% | 64010008 | ||||
| Import u/s 148 @4.5% | 64010009 | ||||
| Import u/s 148 @5.5% | 64010011 | ||||
| Import u/s 148 @6% | 64010012 | ||||
| Salary of Employees u/s 149 | 64020004 | ||||
| Directorship Fee u/s 149(3) | 64020005 | ||||
| Tax Withheld u/s 151 (if amount u/s 7B exceeds 36 million) | 64040005 | ||||
| Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2) | 64050007 | ||||
| Profit on Debt to a Non-Resident u/s 152(2) | 64050008 | + | |||
| Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule | 64050009 | ||||
| Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050012 | ||||
| Payment for Goods u/s 153(1)(a) @1% | 64060002 | ||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060003 | ||||
| Payment for Goods u/s 153(1)(a) @2.5% | 64060005 | ||||
| Payment for Goods u/s 153(1)(a) @4.5% | 64060009 | ||||
| Payment for Services u/s 153(1)(b) @8% u/c (42) of Part IV of Second Schedule | 64060116 | ||||
| Payment of Royalty to Resident Persons u/s 153B @ 15% | 64060232 | ||||
| Rent of Property u/s 155 | 64080001 | + | |||
| Cash Withdrawal from Bank u/s 231A | 64100101 | + | |||
| Certain Banking Transactions u/s 231AA | 64100201 | + | |||
| Motor Vehicle Registration Fee u/s 231B(1) | 64100301 | + | |||
| Motor Vehicle Transfer Fee u/s 231B(2) | 64100302 | + | |||
| Motor Vehicle Sale u/s 231B(3) | 64100303 | + | |||
| Motor Vehicle Leasing u/s 231B(1A) (Non-ATL) @4% | 64100304 | + | |||
| Margin Financing, Margin Trading or Securities Lending u/s 233AA | 64120201 | ||||
| Goods Transport Public Vehicle Tax u/s 234 | 64130001 | + | |||
| Passenger Transport Public Vehicle Tax u/s 234 | 64130002 | + | |||
| Private Vehicle Tax u/s 234 | 64130003 | + | |||
| Electricity Bill of Domestic Consumer u/s 235A | 64140101 | + | |||
| Electricity Bill of Commercial / Industrial Consumer u/s 235 | 64140050 | + | |||
| Telephone Bill u/s 236(1)(a) | 64150001 | + | |||
| Cellphone Bill u/s 236(1)(a) | 64150002 | + | |||
| Prepaid Telephone Card u/s 236(1)(b) | 64150003 | + | |||
| Phone Unit u/s 236(1)(c) | 64150004 | + | |||
| Internet Bill u/s 236(1)(d) | 64150005 | + | |||
| Prepaid Internet Card u/s 236(1)(e) | 64150006 | + | |||
| Purchase by Auction u/s 236A (including renewal of license) | 64150101 |
Page 37
Tax Chargeable / Payments > Adjustable Tax (continued)
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Domestic Air Ticket Charges u/s 236B | 64150201 | ||||
| Sale / Transfer of Immovable Property u/s 236C | 64150301 | ||||
| Tax Deducted u/s 236C where property purchased & sold within Tax Year | 64150302 | ||||
| Tax Deducted u/s 236C where property purchased prior to current Tax Year | 64150303 | ||||
| Issuance of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150603 | ||||
| Renewal of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150604 | ||||
| Screening of Foreign TV drama serial or play (other than in english) u/s 236F | 64150605 | ||||
| Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G | 64150701 | ||||
| Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G | 64150702 | ||||
| Purchase by Retailers u/s 236H | 64150801 | ||||
| Purchase of Others by Retailers u/s 236H | 64150804 | ||||
| Educational Institution Fee u/s 236I | 64150901 | ||||
| Purchase / Transfer of Immovable Property u/s 236K | 64151101 | ||||
| Purchase of International Air Ticket u/s 236L | 64151201 | ||||
| Banking transactions otherwise than through cash u/s 236P | 64151501 | ||||
| Advance tax on extraction of minerals u/s 236V | 64151904 | ||||
| Adjustments under 236A for Builders/Developers | 64310010 | ||||
| Adjustments under 236K for Builders/Developers | 64310011 | ||||
| Advance tax on On-Money u/s 231B(2A) | 64010033 | ||||
| Persons remitting amount abroad through credit / debits / prepaid cards u/s 236Y | 64151905 |
Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 640001 | ||||
| Import u/s 148 @1% | 64010052 | ||||
| Import u/s 148 @2% | 64010054 | ||||
| Import u/s 148 @3% | 64010056 | ||||
| Advance tax u/s 236C for Investment by Non-Resident | 64330053 | ||||
| Dividend u/s 150 @25% | 64330052 | ||||
| Import u/s 148 @4% | 64010058 | ||||
| Import u/s 148 @4.5% | 64010059 | ||||
| Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64330057 | ||||
| Return on Investment in Sukuks u/s 150A @ 10 % | 64330054 | ||||
| Return on Investment in Sukuks u/s 150A @ 12.5 % | 64330055 | ||||
| Return on Investment in Sukuks u/s 150A @ 25 % | 64330056 | ||||
| Import u/s 148 @5.5% | 64010061 | ||||
| Import u/s 148 @6% | 64010062 | ||||
| Import u/s 148 @1.75% | 64010081 | ||||
| Import of Edible Oil u/s 148 @5.5% | 64010161 | ||||
| Import of Packing Material u/s 148 @5.5% | 64010181 | ||||
| No. of imported mobile phones u/s 148 up to 30$ @ Rs. 70 | 64120045 | ||||
| No. of imported mobile phones u/s 148 exceeding 30$ up to 100$ @ Rs. 100 | 64120046 | ||||
| No. of imported mobile phones u/s 148 exceeding 100$ up to 200$ @ Rs. 930 | 64120047 |
Page 38
Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax (continued)
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| No. of imported mobile phones u/s 148 exceeding 200$ up to 350$ @ Rs. 970 | 64120048 | ||||
| No. of imported mobile phones u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | ||||
| No. of imported mobile phones u/s 148 exceeding 500$ @ Rs. 5200 | 64120050 | ||||
| Dividend u/s 150 @7.5% | 64030052 | ||||
| Dividend u/s 150 @15% | 64030055 | ||||
| Person receiving dividend from a company where the company’s income is exempt from tax u/s 5 | 64030090 | ||||
| If return on investment is exceeding 1 million on sukukh u/s 5AA | 64030091 | ||||
| If return on investment is not exceeding 1 million on sukukh u/s 5AA | 64030092 | ||||
| Dividend to a Non-Resident covered under ADTT u/s 150 / u/s 5 | 64030099 | ||||
| Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, Part I, 1st Schedule | 64050051 | ||||
| Payment for Contracts for Construction, Assembly or Installation to a Non-Resident u/s 152(1A)(a) / Division II, Part III, 1st Schedule | 64050052 | ||||
| Payment for Services, Contracts to a Non-Resident u/s 152(1A)(b) / Division II, Part III, 1st Schedule | 64050053 | ||||
| Fee for Advertisement Services to a Non-Resident u/s 152(1A)(c) / Division II, Part III, 1st Schedule | 64050054 | ||||
| Tax deductible on SCRA of Non-Residents u/s 152(1D) / Division II, Part III, 1st Schedule | 64060061 | ||||
| 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 | ||||
| Royalty / Fee for offshore digital services to a Non-Resident u/s 152(1C) / Division IV, Part I, 1st Schedule | 64050057 | ||||
| Payment for Transport Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050094 | ||||
| Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule | 64050096 | + | |||
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050095 | ||||
| Royalty / Fee for Technical Services to a Non-Resident covered under ADTT | 64050097 | ||||
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | ||||
| Payment for foreign produced commercials to a Non-Resident u/s 152A | 64050100 | ||||
| Payment for Goods u/s 153(1)(a) @1% | 64060052 | ||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060053 | ||||
| Payment for Goods u/s 153(1)(a) @2.5% | 64060055 | ||||
| Payment for Goods u/s 153(1)(a) @0.25% | 64060082 | ||||
| Payment for Goods u/s 153(1)(a) @4.5% | 64060059 | ||||
| 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 Specified Services u/s 153(1)(b) @3% | 64060156 | ||||
| Payment for Services u/s 153(1)(b) @10% | 64060170 | ||||
| Receipts from Contracts u/s 153(1)(c) @7.5% | 64060265 | ||||
| Receipts from Contracts u/s 153(1)(c) @10% | 64060270 | ||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | ||||
| Export Proceeds u/s 154(1) @1% | 64070054 | ||||
| Foreign Indenting Commission u/s 154(2) | 64070151 | ||||
| Sale Proceeds of goods to exporter u/s 154(3) | 64070152 | ||||
| Sale Proceeds of of goods by industrial undertaking u/s 154(3A) | 64070153 | ||||
| Contract Payments to indirect exporter u/s 154(3B) | 64070154 | ||||
| Export Proceeds u/s 154(3C) | 64070155 | ||||
| Income from property u/s 15(6) | 64080052 | ||||
| Prize on Prize Bond u/s 156 | 64090051 |
Page 39
Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax (continued)
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Winnings from Crossword Puzzle u/s 156 | 64090052 | ||||
| Winnings from Raffle u/s 156 | 64090053 | ||||
| Winnings from Lottery u/s 156 | 64090054 | ||||
| Winnings from Quiz u/s 156 | 64090055 | ||||
| Winnings from Sale Promotion u/s 156 | 64090056 | ||||
| Commission / Discount on petroleum products u/s 156A @12% | 64090151 | ||||
| Attributable income from controlled foreign company u/s 109A @ 15% | 64120031 | ||||
| Brokerage / Commission u/s 233 @5% | 64120060 | ||||
| Brokerage / Commission u/s 233 @8% | 64120066 | ||||
| Brokerage / Commission u/s 233 @10% | 64120070 | ||||
| Brokerage / Commission u/s 233 @12% | 64120074 | ||||
| CNG Station Gas Bill u/s 234A | 64130151 | ||||
| Tax collected u/s 235 from CNG station | 64130152 | + | |||
| Electricity Bill of Commercial Consumer u/s 235 | 64140051 | + | |||
| Electricity Bill of Industrial Consumer u/s 235 | 64140052 | + | |||
| Lease of rights to collect tolls u/s 236A(3) | 64150102 | ||||
| Payment for use or right to use industrial, commercial and scientific equipment u/s 236Q (1) | 64151651 | ||||
| Rent of Machinery and equipment u/s 236Q (2) | 64151652 | ||||
| Sales of certain petroleum products u/s 236HA | 64151653 | ||||
| Dividend Specie u/s 236S @7.5% | 64151802 | ||||
| Dividend Specie u/s 236S @25% | 64151806 | ||||
| Dividend Specie u/s 236S @15% | 64151807 | ||||
| Advance tax on registering or attesting transfer of immovable property u/s 236W | 64151951 | ||||
| Capital Gains on Immovable Property u/s 37(1A) | 64220050 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period does not exceed 1 year | 64220058 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 1 year but does not exceed 2 years | 64220059 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 2 years but does not exceed 3 years | 64330058 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 3 years but does not exceed 4 years | 64330059 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceeds 4 years | 64220060 | ||||
| Capital Gains on Securities u/s 37A @0% | 64220151 | ||||
| Capital Gains on Securities u/s 37A @5% (PMEX/Cash Settled Securities) | 64220153 | ||||
| Capital Gains on Securities u/s 37A @7.5% | 64220157 | ||||
| Capital Gains on Securities u/s 37A @10% | 64220158 | ||||
| Capital Gains on Securities u/s 37A @12.5% | 64220155 | ||||
| Capital Gains on Securities u/s 37A @15% | 64220156 | ||||
| Profit on Debt on National Savings Certificates including Defence Saving pertaining to pervious years u/s 39(4A) | 64230052 | ||||
| Purchase of Locally Produced Edible Oil u/s 148(A) | 64310053 | ||||
| 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 | ||||
| Receipts from Shipping Business of a Non-Resident Person u/s 7 | 64310065 | ||||
| Receipts from Shipping Business of a resident person u/s 7A | 64310055 | ||||
| Profit on debt u/s 7B (amount not exceeding 36 million) | 64310056 | + |
Page 40
Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax (continued)
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Fee for Transport Services outside Pakistan u/c (3), Part II, 2nd Sch @1% | 64310061 | ||||
| Fee for Advertising services by electronic and print media outside Pakistan u/c (3), Part II, 2nd Sch @0.75% | 64310062 | ||||
| Fee for Other Services outside Pakistan u/c (3), Part II, 2nd Sch @5% | 64310063 | ||||
| Receipts for Contracts outside Pakistan u/c (3), Part II, 2nd Schedule @ 3.75% | 64310071 | ||||
| Tax on business income of builders u/s 7C (advance tax installments paid under Rule 13S) | 64310072 | ||||
| Tax Liability u/s 100D Read with Rule 10 of Eleventh Schedule for Builders/Developers | 64310066 | + | |||
| Tax on business income of developers u/s 7D (advance tax installments paid under Rule 13S) | 64310073 | ||||
| Transport Monetization for Government Servants (after deduction of drivers salary) u/c (27), Part II, 2nd Schedule | 64210051 | ||||
| Flying / Submarine Allowance (not exceeding basic pay) u/c (1), Part III, 2nd Schedule | 64210052 | ||||
| Allowance to Pilots (exceeding basic pay) u/c (1AA), Part III, 2nd Schedule | 64210053 | ||||
| Average Rate of tax for Calculation of employment termination benefits (0% To 100%) | 6421005401 | ||||
| Employment Termination Benefits u/s 12(6) Chargeable to Tax at Average Rate | 64210054 | ||||
| Average Rate of tax for Calculation of salary arrears (0% To 100%) | 6421005601 | ||||
| Salary Arrears u/s 12(7) Chargeable to Tax at Relevant Rate | 64210056 |
Tax Chargeable / Payments > Computations
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income from Salary | 1000 | ||||
| Income / (Loss) from Property | 2000 | ||||
| Income / (Loss) from Business | 3000 | ||||
| Gains / (Loss) from Capital Assets | 4000 | ||||
| Income / (Loss) from Other Sources | 5000 | ||||
| Foreign Income | 6000 | ||||
| Agriculture Income | 6100 | ||||
| Share in untaxed Income from AOP | 3131 | ||||
| Share in Taxed Income from AOP | 3141 | ||||
| Total Income | 9000 | ||||
| Deductible Allowances | 9009 | ||||
| Taxable Income | 9100 | ||||
| Tax Chargeable | 9200 | ||||
| Normal Income Tax | 920000 | ||||
| Final / Fixed / Minimum / Average / Relevant / Reduced Income Tax | 920100 | ||||
| WWF | 920900 | ||||
| Tax Reductions | 9309 | ||||
| Tax Credits | 9329 | ||||
| Turnover/Tax on Income of Cotton Ginners | 9012 | ||||
| Turnover / Tax Chargeable u/s 113 @0.25% | 923152 | ||||
| Turnover / Tax Chargeable u/s 113 @0.3% | 923163 | ||||
| Turnover / Tax Chargeable u/s 113 @0.75% | 923168 | ||||
| Turnover / Tax Chargeable u/s 113 @ 0.50% | 923206 | ||||
| Turnover / Tax Chargeable u/s 113 @1.25% (Jan 2019 - June 2019) | 923161 | ||||
| Turnover / Tax Chargeable u/s 113 @1.5% | 923160 | ||||
| Difference of Minimum Tax Chargeable on Electricity Bill u/s 235 | 923193 |
Page 41
Tax Chargeable / Payments > Computations (continued)
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | ||||
| Import of Plant and Machinery for Industrial Undertaking u/s 148 @ 5.5% without consideration to business income from such plant and machinery | 923185 | ||||
| Super Tax Chargeable | 923181 | ||||
| Difference of Minimum Tax Chargeable u/s 236C (2)(Proviso) | 923189 | ||||
| Adjustment of Minimum Tax Paid u/s 113 in earlier Year(s) | 923198 | ||||
| Difference of Minimum Tax Chargeable | 923201 | ||||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | ||||
| Withholding Income Tax | 9201 | ||||
| Advance Income Tax | 9202 | ||||
| Advance Tax Paid under 147 for Builders/Developers | 92025 | ||||
| Advance Income Tax u/s 147(A) | 92022 | ||||
| Admitted Income Tax | 9203 | ||||
| Demanded Income Tax | 9204 | ||||
| Refundable Income Tax | 9210 |
116 - Wealth Statement > Personal Expenses
| Description | Code | Amount | Action |
|---|---|---|---|
| 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 |
Page 42
116 - Wealth Statement > Personal Assets / Liabilities
| Description | Code | Amount | Action |
|---|---|---|---|
| Agricultural Property | 7001 | + | |
| Commercial, Industrial, Residential Property (Non-Business) | 7002 | + | |
| Business Capital | 7003 | + | |
| Equipment (Non-Business) | 7004 | ||
| Animal (Non-Business) | 7005 | ||
| Investment (Non-Business) (Account / Annuity / Bond / Certificate / Debenture / Deposit / Fund / Instrument / Policy / Share / Stock / Unit, etc.) | 7006 | + | |
| Debt (Non-Business) (Advance / Debt / Deposit / Prepayment / Receivable / Security) | 7007 | + | |
| Motor Vehicle (Non-Business) | 7008 | + | |
| Precious Possession | 7009 | + | |
| Household Effect | 7010 | ||
| Personal Item | 7011 | ||
| Cash (Non-Business) | 7012 | ||
| Any Other Asset | 7013 | + | |
| Assets in Others' Name | 7014 | + | |
| Total Assets inside Pakistan | 7015 | ||
| Assets held outside Pakistan | 7016 | + | |
| Capital or voting rights in foreign company | 7018 | + | |
| Total Assets held outside pakistan | 7020 | ||
| Total Assets | 7019 | ||
| Credit (Non-Business) (Advance / Borrowing / Credit / Deposit / Loan / Mortgage / Overdraft / Payable) | 7021 | + | |
| Total Liabilities | 7029 |
Page 43
116 - Wealth Statement > Reconciliation of Net Assets
| Description | Code | Amount | Action |
|---|---|---|---|
| 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 Income Declared as per Return for the year | 7034 | ||
| Foreign Remittance | 7035 | ||
| Inheritance | 7036 | ||
| Gift | 7037 | ||
| Gain on Disposal of Assets, excluding Capital Gain on Immovable Property | 7038 | ||
| Income Attributable to Receipts (Builders/Developers) | 7039 | ||
| Others | 7048 | ||
| Outflows | 7099 | ||
| Personal Expenses | 7089 | ||
| Gift | 7091 | ||
| Others | 7098 | ||
| Loss on Disposal of Assets | 7092 | ||
| Unreconciled Amount | 703000 | ||
| Assets Transferred / Sold / Gifted / Donated during the year | 703004 |
Amortization
| Description | Code | WDV (BF) | Remaining Useful Years | Extent of Use | Amortization | Action |
|---|---|---|---|---|---|---|
| Intangible | 3305 | + | ||||
| Expenditure providing Long Term Advantage / Benefit | 330516 | |||||
| Pre-Commencement Expenditure | 3306 | |||||
| Intangibles with unascertainable useful life @4% | 3307 |
Page 44
Depreciation
| Description | Code | WDV (BF) | Deletion | Addition (Used in Pakistan) | Extent of Use | Addition (New) | Extent of Use | Initial Allowance | Depreciation | WDV (CF) | Action |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Building (all types) | 3302 | ||||||||||
| Ramp for Disabled Persons | 330204 | ||||||||||
| Plant / Machinery (not Otherwise specified) | 330301 | ||||||||||
| Computer Hardware / Allied Items / Equipment used in manufacture of IT products | 330302 | ||||||||||
| Furniture (including fittings) | 330303 | ||||||||||
| Technical / Professional Books | 330304 | ||||||||||
| Below ground installations of mineral Oil concerns | 330305 | ||||||||||
| Offshore Installations of mineral Oil concerns | 330306 | ||||||||||
| Office Equipment | 330307 | ||||||||||
| Machinery / Equipment eligible for 1st Year Allowance | 330308 | ||||||||||
| Motor Vehicle (not plying for hire) | 33041 | ||||||||||
| Motor Vehicle (plying for hire) | 33042 | ||||||||||
| Ships | 33043 | ||||||||||
| Aircrafts / Aero Engines | 33044 |
Minimum Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable | Action |
|---|---|---|---|---|---|---|---|---|
| Import u/s 148 @1% | 64010052 | |||||||
| Import u/s 148 @2% | 64010054 | |||||||
| Import u/s 148 @3% | 64010056 | |||||||
| Import u/s 148 @4% | 64010058 | |||||||
| Import u/s 148 @5.5% | 64010061 | |||||||
| Import u/s 148 @6% | 64010062 | |||||||
| Import of Ships by Ship Breakers u/s 148(8A) @4.5% | 64010059 | |||||||
| Import of plastic raw materials under PCT heading 39.01 to 39.12 u/s 148 | 64010081 | |||||||
| Import of Edible Oil u/s 148 @5.5% | 64010161 | |||||||
| Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, Part I, 1st Schedule | 64050051 | |||||||
| Import of Packing Material u/s 148 @5.5% | 64010181 | |||||||
| 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 Transport Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050094 | |||||||
| Payment for Services, Contracts to a Non-Resident u/s 152(1A)(b) / Division II, Part III, 1st Schedule | 64050053 | |||||||
| Fee for Advertisement Services to a Non-Resident u/s 152(1A)(c) / Division II, Part III, 1st Schedule | 64050054 | |||||||
| Insurance / Reinsurance Premium to a Non-Resident u/s 152(1AA) / Division II, Part III, 1st Schedule | 64050055 | |||||||
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | |||||||
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050095 | |||||||
| Payment for Services u/s 153(1)(b) @1% | 64060152 | |||||||
| Payment for Goods u/s 153(1)(a) @0.25% | 64060082 | |||||||
| Payment for Services u/s 153(1)(b) @1.5% | 64060153 | |||||||
| Payment for Goods u/s 153(1)(a) @1% | 64060052 | |||||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060053 |
Page 45
Minimum Tax (continued)
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable | Action |
|---|---|---|---|---|---|---|---|---|
| Payment for Goods u/s 153(1)(a) @2.5% | 64060055 | |||||||
| Payment for Goods u/s 153(1)(a) @4.5% | 64060059 | |||||||
| Payment for Specified Services u/s 153(1)(b) @2% | 64060555 | |||||||
| Payment for Specified Services u/s 153(1)(b) @3% | 64060156 | |||||||
| Payment for Services u/s 153(1)(b) @10% | 64060170 | |||||||
| Receipts from Contracts u/s 153(1)(c) @7.5% | 64060265 | |||||||
| Receipts from Contracts u/s 153(1)(c) @10% | 64060270 | |||||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | |||||||
| No. of imported mobile phones u/s 148 up to 30$ @ Rs. 70 | 64120045 | |||||||
| No. of imported mobile phones u/s 148 exceeding 30$ up to 100$ @ Rs. 100 | 64120046 | |||||||
| No. of imported mobile phones u/s 148 exceeding 100$ up to 200$ @ Rs. 930 | 64120047 | |||||||
| No. of imported mobile phones u/s 148 exceeding 200$ up to 350$ @ Rs. 970 | 64120048 | |||||||
| No. of imported mobile phones u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | |||||||
| No. of imported mobile phones 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 | |||||||
| CNG Station Gas Bill u/s 234A | 64130151 | |||||||
| Payment for use or right to use industrial, commercial and scientific equipment u/s 236Q (1) | 64151651 | |||||||
| Rent of Machinery and equipment u/s 236Q (2) | 64151652 | |||||||
| Fee for Goods Transport Contractor u/c (43E), Part IV, 2nd Schedule | 64320053 | |||||||
| Fee for Carriage Services by Oil Tanker u/c (43D), Part IV, 2nd Schedule | 64320051 |
Option out of PTR
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference (Option Valid if <=0) | Action |
|---|---|---|---|---|---|---|---|---|
| Export Proceeds u/s 154(1) @1% | 64070054 | |||||||
| Foreign Indenting Commission u/s 154(2) | 64070151 | |||||||
| Sale Proceeds of goods to exporter u/s 154(3) | 64070152 | |||||||
| Sale Proceeds of of goods by industrial undertaking u/s 154(3A) | 64070153 | |||||||
| Contract Payments to indirect exporter u/s 154(3B) | 64070154 | |||||||
| Export Proceeds u/s 154(3C) | 64070155 | |||||||
| Commission / Discount on petroleum products u/s 156A @12% | 64090151 |
Payment
| CPR No. | Date | Amount Code | Description | Amount | Tax Year |
|---|---|---|---|---|---|
| No records found. |
Head Wise Summary
| Head of Account | Account |
|---|---|
| No records found. |
Page 46
Company Director
Share Holder's Name
| Registration No. | Proprietor/Member/Patner Name | % In Capital | Capital Amount |
|---|---|---|---|
| No records found. |
Attachment
| Code | Description | Action |
|---|---|---|
| 3000 | Final Accounts | + |
0 record(s) found
Attribute
| Attributes | Value | Action |
|---|---|---|
| Business Sector-1 | ||
| Business Sector-2 | ||
| Business Sector-3 | ||
| Business Sector-4 | ||
| Business Sector-5 | ||
| Residence Status | ||
| Special Tax Rate for Dividend covered under ADDT | ||
| Special Tax Rate for Royalty / Fee for Technical Services covered under ADDT | ||
| Special Tax Rate for Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident covered under ADDT | ||
| Special Tax Rate for Profit on Debt to a Non-Resident covered under ADDT | ||
| Average Tax Rate for Employment Termination Benefits u/s 12(6) | ||
| Relevant Tax Rate for Salary Arrears u/s 12(7) | ||
| Opt for Property Income to be considered under Normal Tax Regime as it exceeds 4 million | Select | |
| Class for Issuance / Renewal of License u/s 236J |
Verification
I, ____, CNIC No. ____, as Self / Member of Association of Persons / Representative (as defined in section 172 of the Income Tax Ordinance, 2001) of the Taxpayer named above, do solemnly declare that to the best of my knowledge & belief the information given in this Return / Statement is correct & complete in accordance with the provisions of the Income Tax Ordinance, 2001 & Income Tax Rules, 2002.
Verify Pin
Page 47
Electronic Return for Companies
Task: 114(1) (Return of Income filed voluntarily for complete year)
Name:
Period: 01-Jul-2020 - 30-Jun-2021
Tax Year: 2021
Valid Upto:
Due Date: 30-Sep-2021
Document Date:
Transaction Date:
Registration Number:
Submission Date: *
Tabs: Data, Amortization, Depreciation, Minimum Tax, Option out of PTR, Payment, Company Director, Attachment, Attribute, Verification
Property > Receipts / Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Property | 2000 | ||||
| Total Receipts from Property | 2029 | ||||
| Rent Received or Receivable | 2001 | ||||
| 1/10th of amount not adjustable against Rent | 2002 | ||||
| Forfeited Deposit under a Contract for Sale of Property | 2003 | ||||
| Recovery of Unpaid Irrecoverable Rent allowed as deduction | 2004 | ||||
| Unpaid Liabilities exceeding three Years | 2005 | ||||
| Total Deductions from Property | 2099 | ||||
| 1/5th of Rent of Building for Repairs | 2031 | ||||
| Insurance Premium | 2032 | ||||
| Local Rate / Tax / Charge / Cess | 2033 | ||||
| Ground Rent | 2034 | ||||
| Profit on Capital borrowed for Investment in Property | 2035 | ||||
| Share in Rental Income Paid to HBFC / Banks | 2036 | ||||
| Rent Collection Expenditure | 2037 | ||||
| Legal Service Charges | 2038 | ||||
| Amount claimed as Irrecoverable Rent | 2039 | ||||
| Payment of Liabilities treated as Income | 2097 | ||||
| Other Deductions against Rent | 2098 |
Page 48
Business > Manufacturing / Trading Items
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Business | 3000 | ||||
| Net Revenue (excluding Sales Tax, Federal Excise, Brokerage, Commission, Discount, Freight Outward) | 3029 | ||||
| Gross Revenue (excluding Sales Tax, Federal Excise) | 3009 | ||||
| Gross Domestic Sales / Services Fee | 3004 | ||||
| Gross Exports Sales / Services Fee | 3008 | ||||
| Selling Expenses (Freight Outward, Brokerage, Commission, Discount, etc.) | 3019 | ||||
| Domestic Commission / Brokerage / Discount / Freight Outward, etc. | 3011 | ||||
| Foreign Commission / Brokerage / Discount / Freight Outward, etc. | 3012 | ||||
| Rebates / Duty Drawbacks | 3070 | ||||
| Cost of Sales / Services | 3030 | ||||
| Opening Stock | 3039 | ||||
| Domestic Raw Material / Components Opening Balance | 3035 | ||||
| Import Raw Material / Components Opening Balance | 3036 | ||||
| Stores / Spares Opening Balance | 3037 | ||||
| Fuel Opening Balance | 3038 | ||||
| Work in Process Opening Balance | 3034 | ||||
| Self-Manufactured Finished Goods Opening Balance | 3033 | ||||
| Domestic Finished Goods Opening Balance | 3031 | ||||
| Import Finished Goods Opening Balance | 3032 | ||||
| Net Purchases (excluding Sales Tax, Federal Excise) | 3059 | ||||
| Net Domestic Purchases Raw Material / Components | 3055 | ||||
| Net Import Raw Material / Components | 3056 | ||||
| Net Stores / Spares Purchases | 3057 | ||||
| Net Fuel Purchases | 3058 | ||||
| Net Domestic Purchases Finished Goods | 3051 | ||||
| Net Import Finished Goods | 3052 |
Page 49
Business > Manufacturing / Trading Items (continued)
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 | ||||
| Fee for Technical Services | 3082 | ||||
| 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 |
Page 50
Business > Other Revenues
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 |
Page 51
Business > Management, Administrative, Selling & Financial Expenses
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Management, Administrative, Selling & Financial Expenses | 3199 | ||||
| Rent | 3151 | ||||
| Rates / Taxes / Cess | 3152 | ||||
| Salaries / Wages / Perquisites / Benefits | 3154 | ||||
| Traveling / Conveyance / Vehicles Running / Maintenance | 3155 | ||||
| Electricity / Water / Gas | 3158 | ||||
| Communication | 3162 | ||||
| Repair / Maintenance | 3165 | ||||
| Stationery / Printing / Photocopies / Office Supplies | 3166 | ||||
| Advertisement / Publicity / Promotion | 3168 | ||||
| Insurance | 3170 | ||||
| Professional Charges | 3171 | ||||
| Profit on Debt (Financial Charges / Markup / Interest) | 3172 | ||||
| Donation / Charity | 3174 | ||||
| Brokerage / Commission | 3178 | ||||
| Other Indirect Expenses | 3180 | ||||
| Directors Fee | 3183 | ||||
| Workers Profit Participation Fund | 3185 | ||||
| Provision for Doubtful / Bad Debts | 3191 | ||||
| Provision for Obsolete Stocks / Stores / Spares / Fixed Assets | 3192 | ||||
| Provision for Diminution in Value of Investment | 3193 | ||||
| Irrecoverable Debts Written off | 3186 | ||||
| Obsolete Stocks / Stores / Spares / Fixed Assets Written off | 3187 | ||||
| Accounting (Loss) on Sale of Intangibles | 3195 | ||||
| Accounting (Loss) on Sale of Assets | 3196 | ||||
| Accounting Amortization | 3197 | ||||
| Accounting Depreciation | 3198 | ||||
| Accounting Profit / (Loss) | 3200 |
Page 52
Business > Inadmissible / Admissible Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Inadmissible Deductions | 3239 | ||||
| Add Backs u/s 29(2) Provision for Doubtful Debts | 3201 | ||||
| Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets | 3202 | ||||
| Add Backs Provision for Diminution in Value of Investment | 3203 | ||||
| Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or Capitalized | 3204 | ||||
| Add Backs u/s 21(a) Cess / Rate / Tax levied on Profits / Gains | 3205 | ||||
| Add Backs u/s 21(b) Amount of Tax Deducted at Source | 3206 | ||||
| Add Backs u/s 21(c) Payments liable to Deduction of Tax at Source but Tax not Deducted / Paid | 3207 | ||||
| Add Backs u/s 21(d) Entertainment Expenditure above prescribed limit | 3208 | ||||
| Add Backs u/s 21(e) Contributions to Unrecognized / Unapproved Funds | 3209 | ||||
| Add Backs u/s 21(f) Contributions to Funds not under effective arrangement for deduction of Tax at source | 3210 | ||||
| Add Backs u/s 21(g) Fine / Penalty for violation of any law / rule / regulation | 3211 | ||||
| Add Backs u/s 21(h) Personal Expenditure | 3212 | ||||
| Add Backs u/s 21(j) Profit on Debt / brokerage / Commission / salary / remuneration Paid by an AOP to its member | 3213 | ||||
| Add Backs u/s 21(l) Expenditure under a single Account head exceeding prescribed amount not paid through prescribed mode | 3215 | ||||
| Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed mode | 3216 | ||||
| Add Backs u/s 21(n) Capital Expenditure | 3217 | ||||
| Add Backs u/s 67(1) Expenditure attributable to Non-Business Income | 3218 | ||||
| Add Backs u/s 34(5) Liabilities allowed Previously as deduction not Paid within three Years | 3219 | ||||
| Add Backs u/s 100C(1)(d) - Administrative and management expenses exceeding 15% of total receipts of NPOs, Trusts, &Welfare Institutions | 3221 | ||||
| Add Backs u/s 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 |
Page 53
Business > Inadmissible / Admissible Deductions (continued)
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Add Backs u/s 21(p) Utility Bills exceeding prescribed amount not paid through prescribed mode | 322902 | ||||
| Add Backs u/s 21(q) Expenditure attributable to sale to person required to be registered under Sales Tax but not registered | 322903 | ||||
| Add Backs u/s 28(1)(b) Lease Rental not admissible on account of cost of Passenger transport vehicle exceeding 2.5 Million Rupees | 322901 | ||||
| Add backs u/s 21(ca) Commission in excess of 0.2% of gross amount of supplies to a person not appearing in ATL in Third Schedule of Sales Tax Act | 3227 | ||||
| Deduction on profit on debit inadmissible u/s 106A | 322904 | ||||
| Add Backs Pre-Commencement Expenditure / Deferred Cost | 3230 | ||||
| 7.50% of sales dealers of products listed in the 3rd Sch to the Sales Tax Act, 1990 who are not registered under the STA 1990 and not appearing in the active taxpayers' list under the ITO 2001 | 3231 | ||||
| Other Inadmissible Deductions | 3234 | ||||
| Add Backs Accounting (Loss) on Sale of Intangibles | 3235 | ||||
| Add Backs Accounting (Loss) on Sale of Assets | 3236 | ||||
| Add Backs Accounting Amortization | 3237 | ||||
| Add Backs Accounting Depreciation | 3238 | ||||
| Admissible Deductions | 3259 | ||||
| Accounting Gain on Sale of Intangibles | 3245 | ||||
| Accounting Gain on Sale of Assets | 3246 | ||||
| Tax Amortization for Current Year | 3247 | ||||
| Tax Depreciation / Initial Allowance for Current Year | 3248 | ||||
| Pre-Commencement Expenditure / Deferred Cost | 3250 | ||||
| Other Admissible Deductions | 3254 | ||||
| Tax (Loss) on Sale of Intangibles | 3255 | ||||
| Tax (Loss) on Sale of Assets | 3256 | ||||
| Unabsorbed Tax Amortization for Previous Years | 3257 | ||||
| Unabsorbed Tax Depreciation for Previous Years | 3258 |
Business > Adjustments
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Business before adjustment of Admissible Depreciation / Initial Allowance / Amortization for current / previous years | 3270 | ||||
| Unadjusted (Loss) from Business for 2015 | 327015 | ||||
| Unadjusted (Loss) from Business for 2016 | 327016 | ||||
| Unadjusted (Loss) from Business for 2017 | 327017 | ||||
| Unadjusted (Loss) from Business for 2018 | 327018 | ||||
| Unadjusted (Loss) from Business for 2019 | 327019 | ||||
| Unadjusted (Loss) from Business for 2020 | 327020 |
Page 54
Business > Business Assets / Equity / Liabilities
| Description | Code | Amount | Action |
|---|---|---|---|
| Total Assets | 3349 | ||
| Land | 3301 | ||
| Building (all types) | 3302 | ||
| Plant / Machinery / Equipment / Furniture (including fittings) | 3303 | ||
| Motor Vehicle | 3304 | ||
| Intangible | 3305 | ||
| Pre-Commencement Expenditure | 3306 | ||
| Capital Work in Progress | 3308 | ||
| Long Term Investments | 3311 | ||
| Advances / Deposits / Prepayments | 3312 | ||
| Trade Debtors / Receivables | 3313 | ||
| Inventories | 3314 | ||
| Stocks / Stores / Spares | 3315 | ||
| Short Term Investments | 3316 | ||
| Short Term Advances / Deposits / Prepayments | 3317 | ||
| Current Portion of Long Term Investments | 3318 | ||
| Cash / Cash Equivalents | 3319 | ||
| Other Assets | 3348 | ||
| Total Equity / Liabilities | 3399 | ||
| Authorized Capital | 3351 | ||
| Issued, Subscribed & Paid up capital | 3352 | ||
| Share Deposit Money | 3353 | ||
| Capital Reserves | 3361 | ||
| Revenue Reserves | 3362 | ||
| Funds | 3363 | ||
| Accumulated Profits | 3364 | ||
| Revaluation Surplus | 3365 | ||
| Long Term Borrowings / Debt / Loan | 3371 | ||
| Liabilities against Assets subject to Finance Lease | 3372 | ||
| Deferred Liabilities | 3373 | ||
| Provisions / Contingencies | 3374 | ||
| Short Term Borrowings / Debt / Loan | 3381 | ||
| Current Portion of Long Term Liabilities | 3382 | ||
| Advances / Deposits / Accrued Expenses | 3383 | ||
| Trade Creditors / Payables | 3384 | ||
| Other Liabilities | 3398 |
Page 55
Business > Transactions > PKR 50 Million with Non-Residents Associates
| Description | Code | Receipts | Payments | Action |
|---|---|---|---|---|
| Total Value of Revenue Transactions with Non-Resident associates | 3849 | |||
| Raw Material / Components | 3801 | |||
| Finished Goods | 3802 | |||
| Stock in Trade | 3803 | |||
| Others | 3804 | |||
| Rent | 3805 | |||
| Royalty / License Fee / Franchise Fee | 3806 | |||
| Intangibles | 3807 | |||
| Fee for Managerial / Financial / Administrative / Marketing / Training Services | 3808 | |||
| Fee for Engineering / Technical / Construction Services | 3809 | |||
| Fee for Research / Development Services | 3810 | |||
| Commission | 3811 | |||
| Profit on Debt (Financial Charges / Markup / Interest) | 3812 | |||
| Dividend (Common / Preferred Stock / Deemed Dividend) | 3813 | |||
| Insurance Premium | 3814 | |||
| Guarantees | 3815 | |||
| Others (including Derivatives) | 3816 | |||
| Expenses Reimbursement at cost | 3817 | |||
| Total Value of Capital Transactions with Non-Resident associates | 3899 | |||
| Interest Bearing Loan Opening Balance | 3851 | |||
| Interest Bearing Loan Closing Balance | 3852 | |||
| Interest Free Loan Opening Balance | 3853 | |||
| Interest Free Loan Closing Balance | 3854 | |||
| Investments | 3855 | |||
| Property of Capital Nature | 3856 | |||
| Service / Tangible / Intangible Property, etc. for Non-Monetary Consideration under any arrangement including Exchange, Swap, Barter, Bonus, Discount, etc. (Yes=1, No=0) | 3891 | |||
| Service / Tangible / Intangible Property, etc. for Nil Consideration (Yes=1, No=0) | 3892 | |||
| Direct / Indirect Participation by a Non-Resident in Capital, Management or Control (Yes=1, No=0) | 3893 | |||
| Number of Associates having dealings with | 3894 |
Page 56
Capital Assets > Long Term
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Consideration Received on Disposal of Capital Assets Held Long Term | 4009 | ||||
| Consideration Received on Disposal of Securities held Long Term | 4006 | ||||
| Cost of Acquisition of Capital Assets Held Long Term including Ancillary Expenses | 4019 | ||||
| Cost of Acquisition of Securities including Ancillary Expenses held Long Term | 4016 | ||||
| Net Gain / (Loss) on Capital Assets Held Long Term | 4020 | ||||
| Net Gain / (Loss) on Securities held long term | 4017 |
Capital Assets > Short Term
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Consideration Received on Disposal of Securities held Short Term | 4026 | ||||
| Consideration of Capital Assets held Short Term | 4029 | ||||
| Cost of Acquisition of Capital Assets held Short Term including Ancillary Expenses | 4039 | ||||
| Cost of Acquisition of Securities including Ancillary Expenses held Short Term | 4036 | ||||
| Net Gain / (Loss) on Capital Assets held Short Term | 4040 | ||||
| Net Gain / (Loss) on Securities held Short Term | 4037 |
Capital Assets > Adjustments
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Unadjusted (Loss) from Capital Assets for 2014 | 409914 | ||||
| Unadjusted (Loss) from Capital Assets for 2016 | 409916 | ||||
| Unadjusted (Loss) from Capital Assets for 2017 | 409917 | ||||
| Unadjusted (Loss) from Capital Assets for 2018 | 409918 | ||||
| Unadjusted (Loss) from Capital Assets for 2019 | 409919 |
Page 57
Other Sources > Receipts / Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Other Sources | 5000 | ||||
| Receipts from Other Sources | 5029 | ||||
| Royalty | 5002 | ||||
| Profit on Debt (Interest, Yield, etc) | 5003 | ||||
| Ground Rent | 5004 | ||||
| Rent from sub lease of Land or Building | 5005 | ||||
| Rent from lease of Building with Plant and Machinery | 5006 | ||||
| Loan, Advance, Deposit or Gift received in Cash | 5016 | ||||
| Other Receipts | 5028 | ||||
| Deductions from Other Sources | 5089 | ||||
| Other Deductions | 5088 |
Foreign Sources / Agriculture > Foreign Sources
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Foreign Property Income / (Loss) | 6029 | ||||
| Foreign Property Income / (Loss) | 6021 | ||||
| Foreign Property Income / (Loss) | 6022 | ||||
| Foreign Property Income / (Loss) | 6023 | ||||
| Foreign Property Income / (Loss) | 6024 | ||||
| Foreign Business Income / (Loss) | 6039 | ||||
| Foreign Business Income / (Loss) | 6031 | ||||
| Foreign Business Income / (Loss) | 6032 | ||||
| Foreign Business Income / (Loss) | 6033 | ||||
| Foreign Business Income / (Loss) | 6034 | ||||
| Foreign Capital Gains / (Loss) | 6049 | ||||
| Foreign Capital Gains / (Loss) | 6041 | ||||
| Foreign Capital Gains / (Loss) | 6042 | ||||
| Foreign Capital Gains / (Loss) | 6043 | ||||
| Foreign Capital Gains / (Loss) | 6044 | ||||
| Foreign Other Sources Income / (Loss) | 6059 | ||||
| Foreign Other Sources Income / (Loss) | 6051 | ||||
| Foreign Other Sources Income / (Loss) | 6052 | ||||
| Foreign Other Sources Income / (Loss) | 6053 | ||||
| Foreign Other Sources Income / (Loss) | 6054 |
Page 58
Foreign Sources / Agriculture > Agriculture
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Agriculture Income | 6100 | ||||
| Agricultural Income Tax Paid to Province(s) | 9291 |
Tax Chargeable / Payments > Deductible Allowances
| Description | Code | Total | Inadmissible | Admissible | Action |
|---|---|---|---|---|---|
| Deductible Allowances | 9009 | ||||
| Workers Welfare Fund u/s 60A | 9002 | ||||
| Workers Profit Participation Fund u/s 60B | 9003 | ||||
| Charitable Donations u/c 61, Part I, 2nd Schedule | 9004 |
Tax Chargeable / Payments > Tax Reductions
| Description | Code | Total Amount | Tax Chargeable | Tax Reducted | Action |
|---|---|---|---|---|---|
| Tax Reductions | 9309 | ||||
| Tax Reduction for Foreign film makers | 9305 | ||||
| Tax Reduction for Resident Film Making Companies | 9306 |
Page 59
Task: 114(1) (Return of Income filed voluntarily for complete year)
Name: Company 95
Period: 01-Jul-2020 - 30-Jun-2021
Tax Year: 2021
Valid Upto:
Due Date: 31-Dec-2021
Document Date:
Transaction Date: 09-Jun-2021
Registration Number: 7000095
Submission Date: *
Tax Chargeable / Payments > Tax Credits
| Description | Code | Eligible Amount | Ineligible Amount | Tax Credit | Action |
|---|---|---|---|---|---|
| Tax Credits | 9329 | ||||
| Tax Credit for Charitable Donations u/s 61 | 9311 | ||||
| Tax Credit for Charitable Donations u/s 61 where the donation is made to associate | 9331 | ||||
| Tax Credit for Employment Generation by Manufacturers u/s 64B | 9310 | ||||
| BF Tax Credit for Non-Equity Investment in Plant and Machinery u/s 65B | 93162 | ||||
| BF Tax Credit for Equity Investment in Plant and Machinery u/s 65B | 93164 | ||||
| Tax Credit for Enlistment in Registered Stock Exchange u/s 65C | 9317 | ||||
| Tax Credit for Newly Established Industrial Undertaking u/s 65D | 9318 | ||||
| Tax Credit for Investment in Plant and Machinery by Existing Company u/s 65E | 9319 | ||||
| Tax Credit u/s 103 | 9320 | ||||
| Tax Credit for Trust / Welfare Institution / Non-Profit Organization u/s 100C | 9323 | ||||
| Tax Credit for persons employing fresh graduates u/s 64C (where strength of freshly qualified graduates employed does not exceed 15% of total number of employees) | 9327 | ||||
| Tax Credits for share in Tax deducted / collected from AOP | 9326 |
Page 60
Tax Chargeable / Payments > Adjustable Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Adjustable Tax | 640000 | ||||
| Import u/s 148 @1% | 64010002 | ||||
| Import u/s 148 @2% | 64010004 | ||||
| Import u/s 148 @3% | 64010006 | ||||
| Import u/s 148 @4% | 64010008 | ||||
| Import u/s 148 @4.5% | 64010009 | ||||
| Import u/s 148 @5.5% | 64010011 | ||||
| Import u/s 148 @6% | 64010012 | ||||
| Profit on Debt u/s 151 from NSC / PO Deposits | 64040001 | + | |||
| Profit on Debt u/s 151 from Bank Accounts / Deposits | 64040002 | + | |||
| Profit on Debt u/s 151 from Government Securities | 64040003 | + | |||
| Profit on Debt u/s 151 from Others | 64040004 | + | |||
| Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2) | 64050007 | ||||
| Profit on Debt to a Non-Resident u/s 152(2) | 64050008 | + | |||
| Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule | 64050009 | ||||
| Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050012 | ||||
| Payment for Goods u/s 153(1)(a) @0.25% | 64060032 | ||||
| Payment for Goods u/s 153(1)(a) @1% | 64060002 | ||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060003 | ||||
| Payment for Goods u/s 153(1)(a) @2% | 64060004 | ||||
| Payment for Goods u/s 153(1)(a) @4% | 64060008 | ||||
| Payment for Services u/s 153(1)(b) @8% u/c (42) of Part IV of Second Schedule | 64060116 | ||||
| Payment of Royalty to Resident Persons u/s 153B @ 15% | 64060232 | ||||
| Receipts from Contracts u/s 153(1)(c) @7% | 64060214 | ||||
| Rent of Property u/s 155 | 64080001 | + | |||
| Cash Withdrawal from Bank u/s 231A | 64100101 | + |
Page 61
Tax Chargeable / Payments > Adjustable Tax (continued)
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Certain Banking Transactions u/s 231AA | 64100201 | + | |||
| Motor Vehicle Registration Fee u/s 231B(1) | 64100301 | + | |||
| Motor Vehicle Transfer Fee u/s 231B(2) | 64100302 | + | |||
| Motor Vehicle Sale u/s 231B(3) | 64100303 | + | |||
| Motor Vehicle Leasing u/s 231B(1A) | 64100304 | + | |||
| Margin Financing, Margin Trading or Securities Lending u/s 233AA | 64120201 | ||||
| Goods Transport Public Vehicle Tax u/s 234 | 64130001 | + | |||
| Passenger Transport Public Vehicle Tax u/s 234 | 64130002 | + | |||
| Private Vehicle Tax u/s 234 | 64130003 | + | |||
| Electricity Bill of Domestic Consumer u/s 235A | 64140101 | + | |||
| Electricity Bill of Commercial / Industrial Consumer u/s 235 | 64140050 | + | |||
| Telephone Bill u/s 236(1)(a) | 64150001 | + | |||
| Cellphone Bill u/s 236(1)(a) | 64150002 | + | |||
| Prepaid Telephone Card u/s 236(1)(b) | 64150003 | + | |||
| Phone Unit u/s 236(1)(c) | 64150004 | + | |||
| Internet Bill u/s 236(1)(d) | 64150005 | + | |||
| Prepaid Internet Card u/s 236(1)(e) | 64150006 | + | |||
| Purchase by Auction u/s 236A (including renewal of license) | 64150101 | ||||
| Domestic Air Ticket Charges u/s 236B | 64150201 | ||||
| Sale / Transfer of Immovable Property u/s 236C | 64150301 | ||||
| Tax Deducted u/s 236C where property purchased & sold within Tax Year | 64150302 | ||||
| Tax Deducted u/s 236C where property purchased prior to current Tax Year | 64150303 | ||||
| Issuance of License to Cable Opeartors u/s 236F | 64150601 | ||||
| Renewal of License to Cable Opeartors u/s 236F | 64150602 | ||||
| Issuance of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150603 | ||||
| Renewal of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150604 | ||||
| Screening of Foreign TV drama serial or play (other than in english) u/s 236F | 64150605 | ||||
| Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G | 64150701 | ||||
| Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G | 64150702 | ||||
| Purchase by Retailers u/s 236H | 64150801 | ||||
| Purchase of Others by Retailers u/s 236H | 64150804 | ||||
| Issuance / Renewal of License to Dealers / Commission Agents / Arhatis u/s 236J | 64151001 | ||||
| Purchase / Transfer of Immovable Property u/s 236K | 64151101 | ||||
| Purchase of International Air Ticket u/s 236L | 64151201 | ||||
| Banking transactions otherwise than through cash u/s 236P | 64151501 | ||||
| Education related expenses remitted abroad u/s 236R | 64151701 | ||||
| Advance tax on insurance premium u/s 236U | 64151902 | ||||
| Advance tax on extraction of minerals u/s 236V | 64151904 | ||||
| Adjustments under 236A for Builders/Developers | 64310010 | ||||
| Adjustments under 236K for Builders/Developers | 64310011 | ||||
| Tobacco u/s 236X | 64152101 | ||||
| Advance tax on On-Money u/s 231B(2A) | 64010033 |
Page 62
Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 640001 | ||||
| Import u/s 148 @1% | 64010052 | ||||
| Payable u/s 101A @ 10% | 64010041 | ||||
| Payable u/s 101A @ 20% | 64010042 | ||||
| Import u/s 148 @2% | 64010054 | ||||
| Import u/s 148 @3% | 64010056 | ||||
| Advance tax u/s 236C for Investment by Non-Resident | 64330053 | ||||
| Dividend u/s 150 @25% | 64330052 | ||||
| Import u/s 148 @4% | 64010058 | ||||
| Import u/s 148 @4.5% | 64010059 | ||||
| Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64330057 | ||||
| Return on Investment in Sukuks u/s 150A @ 10 % | 64330054 | ||||
| Return on Investment in Sukuks u/s 150A @ 12.5 % | 64330055 | ||||
| Return on Investment in Sukuks u/s 150A @ 25 % | 64330056 | ||||
| Import u/s 148 @5.5% | 64010061 | ||||
| Import u/s 148 @6% | 64010062 | ||||
| Import u/s 148 @1.75% | 64010081 | ||||
| Import of Edible Oil u/s 148 @5.5% | 64010161 | ||||
| Import of Packing Material u/s 148 @5.5% | 64010181 | ||||
| No. of imported mobile phones u/s 148 up to 30$ @ Rs. 70 | 64120045 | ||||
| No. of imported mobile phones u/s 148 exceeding 30$ up to 100$ @ Rs. 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 u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | ||||
| No. of imported mobile phones u/s 148 exceeding 500$ @ Rs. 5200 | 64120050 | ||||
| Dividend u/s 150 @7.5% | 64030052 |
Page 63
Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax (continued)
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Dividend u/s 150 @15% | 64030055 | ||||
| Person receiving dividend from a company where the company’s income is exempt from tax u/s 5 | 64030090 | ||||
| In case the sukuk-holder is company u/s 5AA | 64030098 | ||||
| Dividend to a Non-Resident covered under ADTT u/s 150 / u/s 5 | 64030099 | ||||
| Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, Part I, 1st Schedule | 64050051 | ||||
| Payment for Contracts for Construction, Assembly or Installation to a Non-Resident u/s 152(1A)(a) / Division II, Part III, 1st Schedule | 64050052 | ||||
| Payment for Services, Contracts to a Non-Resident u/s 152(1A)(b) / Division II, Part III, 1st Schedule | 64050053 | ||||
| Fee for Advertisement Services to a Non-Resident u/s 152(1A)(c) / Division II, Part III, 1st Schedule | 64050054 | ||||
| Tax deductible on SCRA of Non-Residents u/s 152(1D) / Division II, Part III, 1st Schedule | 64060061 | ||||
| Insurance / Reinsurance Premium to a Non-Resident u/s 152(1AA) / Division II, Part III, 1st Schedule | 64050055 | ||||
| Fee for Advertisement Services to a Non-Resident u/s 152(1AAA) / Division II, Part III, 1st Schedule | 64050056 | ||||
| Fee for offshore digital services to a Non-Resident u/s 152(1C) / Division IV, Part I, 1st Schedule | 64050057 | ||||
| Payment for Transport Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050094 | ||||
| Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule | 64050096 | + | |||
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050095 | ||||
| Royalty / Fee for Technical Services to a Non-Resident covered under ADTT | 64050097 |
Page 64
Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax (continued)
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | ||||
| Payment for foreign produced commercials to a Non-Resident u/s 152A | 64050100 | ||||
| Payment for Goods u/s 153(1)(a) @1% | 64060052 | ||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060053 | ||||
| Payment for Goods u/s 153(1)(a) @2% | 64060054 | ||||
| Payment for Goods u/s 153(1)(a) @4% | 64060058 | ||||
| Payment for Goods u/s 153(1)(a) @0.25% | 64060082 | ||||
| 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 Specified Services u/s 153(1)(b) @3% | 64060156 | ||||
| Payment for Services u/s 153(1)(b) @8% | 64060166 | ||||
| Receipts from Contracts u/s 153(1)(c) @7% | 64060264 | ||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | ||||
| Export Proceeds u/s 154(1) @1% | 64070054 | ||||
| Foreign Indenting Commission u/s 154(2) | 64070151 | ||||
| Sale Proceeds of goods to exporter u/s 154(3) | 64070152 | ||||
| Sale Proceeds of of goods by industrial undertaking u/s 154(3A) | 64070153 | ||||
| Contract Payments to indirect exporter u/s 154(3B) | 64070154 | ||||
| Export Proceeds u/s 154(3C) | 64070155 | ||||
| Prize on Prize Bond u/s 156 | 64090051 | ||||
| Winnings from Crossword Puzzle u/s 156 | 64090052 | ||||
| Winnings from Raffle u/s 156 | 64090053 | ||||
| Winnings from Lottery u/s 156 | 64090054 | ||||
| Winnings from Quiz u/s 156 | 64090055 | ||||
| Winnings from Sale Promotion u/s 156 | 64090056 | ||||
| Commission / Discount on petroleum products u/s 156A @12% | 64090151 | ||||
| Attributable income from controlled foreign company u/s 109A @ 15% | 64120031 | ||||
| Brokerage / Commission u/s 233 @5% | 64120060 | ||||
| Brokerage / Commission u/s 233 @8% | 64120066 | ||||
| Brokerage / Commission u/s 233 @10% | 64120070 | ||||
| Brokerage / Commission u/s 233 @12% | 64120074 | ||||
| CNG Station Gas Bill u/s 234A | 64130151 | ||||
| Tax collected u/s 235 from CNG station | 64130152 | + | |||
| Lease of rights to collect tolls u/s 236A(3) | 64150102 | ||||
| Payment for use or right to use industrial, commercial and scientific equipment u/s 236Q (1) | 64151651 | ||||
| Rent of Machinery and equipment u/s 236Q (2) | 64151652 | ||||
| Sales of certain petroleum products u/s 236HA | 64151653 | ||||
| Dividend Specie u/s 236S @7.5% | 64151802 | ||||
| Dividend Specie u/s 236S @25% | 64151806 | ||||
| Dividend Specie u/s 236S @15% | 64151807 | ||||
| Advance tax on registering or attesting transfer of immovable property u/s 236W | 64151951 | ||||
| Capital Gains on Immovable Property u/s 37(1A) | 64220050 |
Page 65
Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax (continued)
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Capital Gains on Immovable Property u/s 37(3A) where holding period does not exceed 1 year | 64220058 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 1 year but does not exceed 2 years | 64220059 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 2 years but does not exceed 3 years | 64330058 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 3 years but does not exceed 4 years | 64330059 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceeds 4 years | 64220060 | ||||
| Capital Gains on Securities u/s 37A @0% | 64220151 | ||||
| Capital Gains on Securities u/s 37A @5% (PMEX/Cash Settled Securities) | 64220153 | ||||
| Capital Gains on Securities u/s 37A @7.5% | 64220157 | ||||
| Capital Gains on Securities u/s 37A @10% | 64220158 | ||||
| Capital Gains on Securities u/s 37A @12.5% | 64220155 | ||||
| Capital Gains on Securities u/s 37A @15% | 64220156 | ||||
| Capital Gains on Securities u/s 37A @ corporate tax rate | 64220199 | ||||
| Capital Gains on Securities u/r 6B, 4th Schedule @ Corporate Tax Rate | 64220259 | ||||
| Profit on Debt on National Savings Certificates including Defence Saving pertaining to pervious years u/s 39(4A) | 64230052 | ||||
| Purchase of Locally Produced Edible Oil u/s 148(A) | 64310053 | ||||
| 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 | ||||
| Receipts from Shipping Business of a Non-Resident Person u/s 7 | 64310065 | ||||
| Receipts from Shipping Business of a resident person u/s 7A | 64310055 | ||||
| Fee for Transport Services outside Pakistan u/c (3), Part II, 2nd Sch @1% | 64310061 | ||||
| Fee for Advertising services by electronic and print media outside Pakistan u/c (3), Part II, 2nd Sch @0.75% | 64310062 | ||||
| Fee for Other Services outside Pakistan u/c (3), Part II, 2nd Sch @4% | 64310063 | ||||
| Income derived from sources outside Pakistan by Pakistan Cricket Board u/c (3B), Part II, 2nd Schedule @ 4% | 64310064 | ||||
| Receipts for Contracts outside Pakistan u/c (3), Part II, 2nd Schedule @ 3.50% | 64310071 | ||||
| Tax on business income of builders u/s 7C (advance tax installments paid under Rule 13S) | 64310072 | ||||
| Tax Liability u/s 100D Read with Rule 10 of Eleventh Schedule for Builders/Developers | 64310066 | + | |||
| Tax on business income of developers u/s 7D (advance tax installments paid under Rule 13S) | 64310073 | ||||
| Surplus funds of NPO u/s 100C(1A) | 64030093 |
Page 66
Tax Chargeable / Payments > Computations
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Property | 2000 | ||||
| Income / (Loss) from Business | 3000 | ||||
| Gains / (Loss) from Capital Assets | 4000 | ||||
| Income / (Loss) from Other Sources | 5000 | ||||
| Foreign Income | 6000 | ||||
| Agriculture Income | 6100 | ||||
| Total Income | 9000 | ||||
| Deductible Allowances | 9009 | ||||
| Share of Partner Company in Income of AOP | 9011 | ||||
| Taxable Income | 9100 | ||||
| Tax Chargeable | 9200 | ||||
| Normal Income Tax | 920000 | ||||
| Final / Fixed / Minimum / Average / Relevant / Reduced Income Tax | 920100 | ||||
| WWF | 920900 | ||||
| Tax Reductions | 9309 | ||||
| Tax Credits | 9329 | ||||
| Tax for Banking Company under Rule (6C) of 7th Schedule @ 37.5% | 923148 | ||||
| Tax for Banking Company under Rule (7D) of 7th Schedule @ 20% | 923149 | ||||
| Turnover/Tax on Income of Cotton Ginners | 9012 | ||||
| Turnover / Tax Chargeable u/s 113 @0.25% | 923152 | ||||
| Turnover / Tax Chargeable u/s 113 @0.3% | 923163 | ||||
| Turnover / Tax Chargeable u/s 113 @0.75% | 923168 | ||||
| Turnover / Tax Chargeable u/s 113 @1.25% (Jan 2019 - June 2019) | 923161 | ||||
| Turnover / Tax Chargeable u/s 113 @1.5% | 923160 | ||||
| Accounting Profit / Tax Chargeable u/s 113C @17% | 923173 | ||||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 |
Page 67
Tax Chargeable / Payments > Computations (continued)
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Import of Plant and Machinery for Industrial Undertaking u/s 148 @ 5.5% without consideration to business income from such plant and machinery | 923185 | ||||
| Super Tax Chargeable | 923181 | ||||
| Difference of Alternate Corporate Tax u/s 113C | 923197 | ||||
| Difference of Minimum Tax Chargeable u/s 236C (2)(Proviso) | 923189 | ||||
| Adjustment of Minimum Tax Paid u/s 113 in earlier Year(s) | 923198 | ||||
| Difference of Minimum Tax Chargeable | 923201 | ||||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | ||||
| Adjustment of Alternate Corporate Tax Paid u/s 113C in earlier Year(s) | 923196 | ||||
| Turnover / Tax u/s 113 on Companies operating trading houses @0.5% | 923195 | ||||
| Withholding Income Tax | 9201 | ||||
| Advance Income Tax | 9202 | ||||
| Advance Tax Paid under 147 for Builders/Developers | 92025 | ||||
| Advance Income Tax u/s 147(A) | 92022 | ||||
| Admitted Income Tax | 9203 | ||||
| Demanded Income Tax | 9204 | ||||
| Advance Income Tax u/s 147(5B) | 92021 | ||||
| Refundable Income Tax | 9210 |
Amortization
| Description | Code | WDV (BF) | Remaining Useful Years | Extent of Use | Amortization | Action |
|---|---|---|---|---|---|---|
| Intangible | 3305 | + | ||||
| Expenditure providing Long Term Advantage / Benefit | 330516 | |||||
| Pre-Commencement Expenditure | 3306 | |||||
| Intangibles with unascertainable useful life @4% | 3307 |
Depreciation
| Description | Code | WDV (BF) | Deletion | Addition (Used in Pakistan) | Extent of Use | Addition (New) | Extent of Use | Initial Allowance | Depreciation | WDV (CF) | Action |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Building (all types) | 3302 | ||||||||||
| Ramp for Disabled Persons | 330204 | ||||||||||
| Plant / Machinery (not Otherwise specified) | 330301 | ||||||||||
| Computer Hardware / Allied Items / Equipment used in manufacture of IT products | 330302 | ||||||||||
| Furniture (including fittings) | 330303 | ||||||||||
| Technical / Professional Books | 330304 | ||||||||||
| Below ground installations of mineral Oil concerns | 330305 | ||||||||||
| Offshore Installations of mineral Oil concerns | 330306 | ||||||||||
| Office Equipment | 330307 | ||||||||||
| Machinery / Equipment eligible for 1st Year Allowance | 330308 | ||||||||||
| Motor Vehicle (not plying for hire) | 33041 | ||||||||||
| Motor Vehicle (plying for hire) | 33042 | ||||||||||
| Ships | 33043 | ||||||||||
| Aircrafts / Aero Engines | 33044 |
Page 68
Minimum Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable | Action |
|---|---|---|---|---|---|---|---|---|
| Import u/s 148 @1% | 64010052 | |||||||
| Import u/s 148 @2% | 64010054 | |||||||
| Import u/s 148 @3% | 64010056 | |||||||
| Import u/s 148 @4% | 64010058 | |||||||
| Import u/s 148 @5.5% | 64010061 | |||||||
| Import u/s 148 @6% | 64010062 | |||||||
| Import of Ships by Ship Breakers u/s 148(8A) @4.5% | 64010059 | |||||||
| Import of plastic raw materials under PCT heading 39.01 to 39.12 u/s 148 | 64010081 | |||||||
| Import of Edible Oil u/s 148 @5.5% | 64010161 | |||||||
| Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, Part I, 1st Schedule | 64050051 | |||||||
| Import of Packing Material u/s 148 @5.5% | 64010181 | |||||||
| 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 Transport Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050094 |
Page 69
Minimum Tax (continued)
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable | Action |
|---|---|---|---|---|---|---|---|---|
| Payment for Services, Contracts to a Non-Resident u/s 152(1A)(b) / Division II, Part III, 1st Schedule | 64050053 | |||||||
| Fee for Advertisement Services to a Non-Resident u/s 152(1A)(c) / Division II, Part III, 1st Schedule | 64050054 | |||||||
| Insurance / Reinsurance Premium to a Non-Resident u/s 152(1AA) / Division II, Part III, 1st Schedule | 64050055 | |||||||
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | |||||||
| Payment for Goods u/s 153(1)(a) @2% | 64060054 | |||||||
| Payment for Goods u/s 153(1)(a) @4% | 64060058 | |||||||
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050095 | |||||||
| Payment for Services u/s 153(1)(b) @1% | 64060152 | |||||||
| Payment for Goods u/s 153(1)(a) @0.25% | 64060082 | |||||||
| Payment for Services u/s 153(1)(b) @1.5% | 64060153 | |||||||
| Payment for Goods u/s 153(1)(a) @1% | 64060052 | |||||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060053 | |||||||
| Payment for Specified Services u/s 153(1)(b) @2% | 64060555 | |||||||
| Payment for Specified Services u/s 153(1)(b) @3% | 64060156 | |||||||
| Payment for Services u/s 153(1)(b) @8% | 64060166 | |||||||
| Receipts from Contracts u/s 153(1)(c) @7% | 64060264 | |||||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | |||||||
| 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 u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | |||||||
| No. of imported mobile phones 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 | |||||||
| CNG Station Gas Bill u/s 234A | 64130151 | |||||||
| Payment for use or right to use industrial, commercial and scientific equipment u/s 236Q (1) | 64151651 | |||||||
| Rent of Machinery and equipment u/s 236Q (2) | 64151652 | |||||||
| Fee for Goods Transport Contractor u/c (43E), Part IV, 2nd Schedule | 64320053 | |||||||
| Fee for Carriage Services by Oil Tanker u/c (43D), Part IV, 2nd Schedule | 64320051 |
Option out of PTR
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference (Option Valid if <=0) | Action |
|---|---|---|---|---|---|---|---|---|
| Export Proceeds u/s 154(1) @1% | 64070054 | |||||||
| Foreign Indenting Commission u/s 154(2) | 64070151 | |||||||
| Sale Proceeds of goods to exporter u/s 154(3) | 64070152 | |||||||
| Sale Proceeds of of goods by industrial undertaking u/s 154(3A) | 64070153 | |||||||
| Contract Payments to indirect exporter u/s 154(3B) | 64070154 | |||||||
| Export Proceeds u/s 154(3C) | 64070155 | |||||||
| Commission / Discount on petroleum products u/s 156A @12% | 64090151 |
Page 70
Payment
| CPR No. | Date | Amount Code | Description | Amount | Tax Year |
|---|---|---|---|---|---|
| No records found. |
Head Wise Summary
| Head of Account | Account |
|---|---|
| No records found. |
Company Director
Share Holder's Name
| Registration No. | Proprietor/Member/Patner Name | % In Capital | Capital Amount |
|---|---|---|---|
| No records found. |
Attachment
| Code | Description | Action |
|---|---|---|
| 3000 | Final Accounts | + |
0 record(s) found
Attribute
| Attributes | Value | Action |
|---|---|---|
| Business Sector-1 | ||
| Business Sector-2 | ||
| Business Sector-3 | ||
| Business Sector-4 | ||
| Business Sector-5 | ||
| Person Status | ||
| Residence Status | ||
| Do you have any transactions with Non-Resident associates (exceeding PKR 50 Millions) | ||
| Special Tax Rate for companies qualifying for 2% tax rate reduction from existing rates under clause (18B) of Part II of Second Schedule | ||
| Special Tax Rate for Dividend covered under ADDT | ||
| Special Tax Rate for Royalty / Fee for Technical Services covered under ADDT | ||
| Special Tax Rate for Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident covered under ADDT | ||
| Special Tax Rate for Profit on Debt to a Non-Resident covered under ADDT | ||
| Special Tax Rate for Shipping Income | ||
| Special Tax Rate for Exploration and Production of Petroleum Income | ||
| Has the company received from or provided to any non-resident any service, transfer of tangible or intangible property, or anything whatsoever, for which there was nil consideration? | ||
| Has the company entered into any transaction by way of a mutual agreement / arrangement for the transfer / allocation / apportionment of profits / gains ? | ||
| Has the company entered into any transaction by way of a mutual agreement / arrangement for the allocation / apportionment of or contribution to any cost or expense incurred or to be incurred in connection with a benefit, service or facility provided or to be provided by any one or more of such enterprises. | ||
| Did a non-resident participate directly or indirectly in your capital, management or control during the tax year ? | ||
| State the number of associates with which you had dealings during the tax year. | ||
| Class for Issuance / Renewal of License u/s 236J |
Page 71
Verification
I, Enter Name, CNIC No. Enter CNIC No, as Self / Member of Association of Persons / Representative (as defined in section 172 of the Income Tax Ordinance, 2001) of the Taxpayer named above, do solemnly declare that to the best of my knowledge & belief the information given in this Return / Statement is correct & complete in accordance with the provisions of the Income Tax Ordinance, 2001 & Income Tax Rules, 2002.
Verify Pin
"
Page 72
- This Notification shall be applicable for the tax year 2021.
[F. No. 1(11)R&S/2021]
(Tariq Iqbal)
Secretary (Rules & SROs)
Related Income Tax SROs on return forms
- SRO 1073(I)/202127 August 2021Manual Income Tax Return Forms for Individual and AOPS for Tax Year 2021
- SRO 1022(I)/202116 August 2021Draft Income tax Return Forms Manual for Individual and AOPs for Tax Year 2021
- SRO 853(I)/20211 July 2021Income Tax Return Forms for Salaried Persons, AOPs, Business Individual and Companies for Tax Year 2021
- SRO 1316(I)/20209 December 2020Simplified Income Tax Return for manufacturers having turnover less than Rs. 500 millions
- SRO 1261(I)/202026 November 2020Draft Simplified Income Tax Return for Manufacturers having turnover less than Rs. 50 millions
- SRO 1185(I)/20206 November 2020Rules in respect of prescribing time limit for notifying Income Tax Return forms