Draft Income Tax Return Forms for Salaried Persons, AOPs, Companies and Business Individuals for Tax Year 2020
SRO 745(I)/2020 is an Income Tax SRO dated 19 August 2020, listed by FBR as "Draft Income Tax Return Forms for Salaried Persons, AOPs, Companies and Business Individuals for Tax Year 2020".
FBR publishes pages of this SRO as scanned images, so 17 of its 49 pages were transcribed by Qanoon Digest from the page images, with tables set out as tables. 2 scanned pages have not been transcribed and are marked where they fall. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
REVENUE DIVISION
FEDERAL BOARD OF REVENUE
Islamabad, the 19th August, 2020.
NOTIFICATION
(Income Tax)
S.R.O. 745(I)/2020.- 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 the said section 237, notice is hereby given that objections 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.
DRAFT AMENDMENTS
In the aforesaid Rules, in the Second Schedule, after Part-II-P, the following new Part-II-Q shall be added, namely:-
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Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Side menu: Property; Business (Manufacturing / Trading Items; Other Revenues; Management, Administrative, Selling & Financial Expenses; Inadmissible / Admissible Deductions; Adjustments; Business Assets / Equity / Liabilities); Capital Assets; Other Sources; Foreign Sources / Agriculture; Tax Chargeable / Payments
Buttons: Calculate | Import Previous Return
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 28(1)(b) Lease Rental not admissible | 3220 | ||||
| Add Backs u/s 21(o) Sales promotion, advertisement and publicity expenses of pharmaceutical manufacturers exceeding prescribed limit | 3224 | ||||
| Add Backs 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 |
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Side menu: Property; Business (Manufacturing / Trading Items; Other Revenues; Management, Administrative, Selling & Financial Expenses; Inadmissible / Admissible Deductions; Adjustments)
Buttons: Calculate | Import Previous Return
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Business 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 |
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Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Side menu: Property; Business; Capital Assets; Other Sources; Foreign Sources / Agriculture; Tax Chargeable / Payments (Deductible Allowances; Tax Reductions; Tax Credits; Adjustable Tax; Final / Fixed / Minimum / Average / Relevant / Reduced Tax; Computations)
Buttons: Calculate | Import Previous Return
| 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 (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 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 | + | |||
| Telephone Bill u/s 236(1)(a) | 64150001 | + | |||
| Cellphone Bill u/s 236(1)(a) | 64150002 | + | |||
| Prepaid Telephone Card u/s 236(1)(b) | 64150003 | + | |||
| Phone Unit u/s 236(1)(c) | 64150004 | + | |||
| Internet Bill u/s 236(1)(d) | 64150005 | + | |||
| Prepaid Internet Card u/s 236(1)(e) | 64150006 | + | |||
| Purchase by Auction u/s 236A | 64150101 | ||||
| Domestic Air Ticket Charges u/s 236B | 64150201 | ||||
| Sale / Transfer of Immovable Property u/s 236C | 64150301 | ||||
| Tax Deducted u/s 236C where property purchased & sold within Tax Year | 64150302 | ||||
| Tax Deducted u/s 236C where property purchased prior to current Tax Year | 64150303 | ||||
| Functions / Gatherings Charges u/s 236D | 64150401 | ||||
| Issuance of License to Cable Opeartors u/s 236F | 64150601 | ||||
| Renewal of License to Cable Opeartors u/s 236F | 64150602 | ||||
| Issuance of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150603 | ||||
| Renewal of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150604 | ||||
| Screening of Foreign TV drama serial or play (other than in english) u/s 236F | 64150605 | ||||
| Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G | 64150701 | ||||
| Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G | 64150702 | ||||
| Purchase by Retailers u/s 236H | 64150801 | ||||
| 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 extraction of minerals u/s 236V | 64151904 | ||||
| Tobacco u/s 236X | 64152101 | ||||
| Persons remitting amount abroad through credit / debits / prepaid cards u/s 236Y | 64151905 |
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Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Side menu: Property; Business; Capital Assets; Other Sources; Foreign Sources / Agriculture; Tax Chargeable / Payments (Deductible Allowances; Tax Reductions; Tax Credits; Adjustable Tax; Final / Fixed / Minimum / Average / Relevant / Reduced Tax; Computations)
Buttons: Calculate | Import Previous Return
| 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 | ||||
| Import u/s 148 @4% | 64010058 | ||||
| Import u/s 148 @4.5% | 64010059 | ||||
| Import u/s 148 @5.5% | 64010061 | ||||
| Import u/s 148 @6% | 64010062 | ||||
| Import u/s 148 @1.75% | 64010081 | ||||
| Import u/s 148 @2.75% | 64010082 | ||||
| Import u/s 148 @4.125% | 64010083 | ||||
| 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 | ||||
| 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 | ||||
| Profit on Debt u/s 151 (if amount u/s 7B not exceeding 36 million) | 64040055 | + | |||
| 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 Services u/s 153(1)(b) @2% | 64060154 | ||||
| Payment for Specified Services u/s 153(1)(b) @3% | 64060156 | ||||
| Payment for Services u/s 153(1)(b) @10% | 64060170 | ||||
| Payment for Services u/s 153(1)(b) @17.5% | 64060185 | ||||
| Receipts from Contracts u/s 153(1)(c) @7.5% | 64060265 | ||||
| Receipts from Contracts u/s 153(1)(c) @10% | 64060270 |
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| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Deduction of tax from Yarn Traders u/s 153(1)(a) | 64060281 | ||||
| Deduction of tax from Yarn Traders u/s 153(1)(b) | 64060282 | ||||
| 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 | ||||
| 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 @10% | 64151803 | ||||
| Dividend Specie u/s 236S @12.5% | 64151804 | ||||
| Dividend Specie u/s 236S @15% | 64151807 | ||||
| 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 exceeds 1 year but does not exceed 8 years | 64220059 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceeds 8 years | 64220060 | ||||
| Capital Gains on Immovable Property u/s 37(3B) where holding period does not exceed 1 year | 64220061 | ||||
| Capital Gains on Immovable Property u/s 37(3B) where holding period exceeds 1 year but does not exceed 4 years | 64220062 | ||||
| Capital Gains on Immovable Property u/s 37(3B) where holding period exceeds 4 years | 64220063 | ||||
| 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 | ||||
| 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 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 | ||||
| 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 on business income of developers u/s 7D (advance tax installments paid under Rule 13S) | 64310073 |
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Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Side menu: Property; Business; Capital Assets; Other Sources; Foreign Sources / Agriculture; Tax Chargeable / Payments (Deductible Allowances; Tax Reductions; Tax Credits; Adjustable Tax; Final / Fixed / Minimum / Average / Relevant / Reduced Tax; Computations)
Buttons: Calculate | Import Previous Return
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Property | 2000 | ||||
| Income / (Loss) from Business | 3000 | ||||
| Gains / (Loss) from Capital Assets | 4000 | ||||
| Income / (Loss) from Other Sources | 5000 | ||||
| Foreign Income | 6000 | ||||
| Agriculture Income | 6100 | ||||
| Total Income | 9000 | ||||
| Deductible Allowances | 9009 | ||||
| Share of Partner Company in Income of AOP | 9011 | ||||
| Taxable Income | 9100 | ||||
| Tax Chargeable | 9200 | ||||
| Normal Income Tax | 920000 | ||||
| Final / Fixed / Minimum / Average / Relevant / Reduced Income Tax | 920100 | ||||
| WWF | 920900 | ||||
| Tax Credits | 9329 | ||||
| Turnover / Tax Chargeable u/s 113 @0.25% | 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 @1.5% | 923160 | ||||
| Super Tax Chargeable | 923181 | ||||
| Difference of Minimum Tax Chargeable on Electricity Bill u/s 235 | 923193 | ||||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | ||||
| Difference of Minimum Tax Chargeable u/s 236C (2)(Proviso) | 923189 | ||||
| Adjustment of Minimum Tax Paid u/s 113 in earlier Year(s) | 923198 | ||||
| Difference of Minimum Tax Chargeable u/s 148(8) / 153(3)(b) | 923192 | ||||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | ||||
| Withholding Income Tax | 9201 | ||||
| Advance Income Tax | 9202 | ||||
| Difference of Minimum Tax Chargeable u/s 148(7) | 923201 | ||||
| Difference of Minimum Tax Chargeable u/s 148(8A) | 923202 | ||||
| Difference of Minimum Tax Chargeable u/s 152(1A)(a) / 152(1AA) / 153(1)(a) / 153(1)(c) / 153(2) | 923203 | ||||
| Difference of Minimum Tax Chargeable u/s 233(2A) / 233(1) | 923204 | ||||
| Difference of Minimum Tax Chargeable u/s 234A | 923205 | ||||
| Turnover / Minimum Tax Chargeable u/s 113 in case of traders having turnover up to Rs. 100 million @0.5% | 923206 | ||||
| Advance Income Tax u/s 147(A) | 92022 | ||||
| Admitted Income Tax | 9203 | ||||
| Demanded Income Tax | 9204 | ||||
| Refundable Income Tax | 9210 |
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Buttons: Import Previous Return | Calculate
| Description | Code | WDV (BF) | Remaining Useful Years | Extent of Use | Amortization | Action |
|---|---|---|---|---|---|---|
| Intangible | 3305 | + | ||||
| Expenditure providing Long Term Advantage / Benefit | 330516 | |||||
| Pre-Commencement Expenditure | 3306 | |||||
| Intangibles with unascertainable useful life @4% | 3307 |
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Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Buttons: Import Previous Return | Calculate
| 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 u/s 148 @2.75% | 64010082 | |||||||
| Import u/s 148 @4.125% | 64010083 | |||||||
| 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 | |||||||
| 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 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 Services u/s 153(1)(b) @2% | 64060154 | |||||||
| Payment for Specified Services u/s 153(1)(b) @3% | 64060156 | |||||||
| Payment for Services u/s 153(1)(b) @10% | 64060170 | |||||||
| Payment for Services u/s 153(1)(b) @17.5% | 64060185 | |||||||
| 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 | |||||||
| Deduction of tax from Yarn Traders u/s 153(1)(a) | 64060281 | |||||||
| Deduction of tax from Yarn Traders u/s 153(1)(b) | 64060282 | |||||||
| 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 | |||||||
| Fee for Goods Transport Contractor u/c (43E), Part IV, 2nd Schedule | 64320053 | |||||||
| Fee for Carriage Services by Oil Tanker / Goods Transport Contractor u/c (43D) / (43E), Part IV, 2nd Schedule | 64320051 |
Page 21
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Side menu: Property (Receipts / Deductions); Business (Manufacturing / Trading Items; Other Revenues; Management, Administrative, Selling & Financial Expenses; Inadmissible / Admissible Deductions; Adjustments; Business Assets / Equity / Liabilities; Transactions > PKR 50 Million with Non-Residents Associates); Capital Assets; Other Sources; Foreign Sources / Agriculture; Tax Chargeable / Payments
Buttons: Calculate | Import Previous Return
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Business | 3000 | ||||
| Net Revenue (excluding Sales Tax, Federal Excise, Brokerage, Commission, Discount, Freight Outward) | 3029 | ||||
| Gross Revenue (excluding Sales Tax, Federal Excise) | 3009 | ||||
| Gross Domestic Sales / Services Fee | 3004 | ||||
| Gross Exports Sales / Services Fee | 3008 | ||||
| Selling Expenses (Freight Outward, Brokerage, Commission, Discount, etc.) | 3019 | ||||
| Domestic Commission / Brokerage / Discount / Freight Outward, etc. | 3011 | ||||
| Foreign Commission / Brokerage / Discount / Freight Outward, etc. | 3012 | ||||
| Rebates / Duty Drawbacks | 3070 | ||||
| Cost of Sales / Services | 3030 | ||||
| Opening Stock | 3039 | ||||
| Domestic Raw Material / Components Opening Balance | 3035 | ||||
| Import Raw Material / Components Opening Balance | 3036 | ||||
| Stores / Spares Opening Balance | 3037 | ||||
| Fuel Opening Balance | 3038 | ||||
| Work in Process Opening Balance | 3034 | ||||
| Self-Manufactured Finished Goods Opening Balance | 3033 | ||||
| Domestic Finished Goods Opening Balance | 3031 | ||||
| Import Finished Goods Opening Balance | 3032 | ||||
| Net Purchases (excluding Sales Tax, Federal Excise) | 3059 | ||||
| Net Domestic Purchases Raw Material / Components | 3055 | ||||
| Net Import Raw Material / Components | 3056 | ||||
| Net Stores / Spares Purchases | 3057 | ||||
| Net Fuel Purchases | 3058 | ||||
| Net Domestic Purchases Finished Goods | 3051 | ||||
| Net Import Finished Goods | 3052 | ||||
| Consumed | 3069 | ||||
| Domestic Raw Material / Components Consumed | 3065 | ||||
| Import Raw Material / Components Consumed | 3066 | ||||
| Stores / Spares Consumed | 3067 | ||||
| Fuel Consumed | 3068 | ||||
| Work in Process Consumed | 3064 | ||||
| Self-Manufactured Finished Goods Consumed | 3063 | ||||
| Domestic Finished Goods Consumed | 3061 | ||||
| Import Finished Goods Consumed | 3062 | ||||
| Direct Expenses | 3089 | ||||
| Salaries / Wages | 3071 | ||||
| Power | 3073 | ||||
| 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 28
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Side menu: Property; Business; Capital Assets; Other Sources; Foreign Sources / Agriculture; Tax Chargeable / Payments (Deductible Allowances; Tax Reductions; Tax Credits; Adjustable Tax; Final / Fixed / Minimum / Average / Relevant / Reduced Tax; Computations)
Buttons: Calculate | Import Previous Return
| 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 (if amount u/s 7B exceeds 36 million) | 64040005 | ||||
| Profit on Debt u/s 151 from Others | 64040004 | + | |||
| Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2) | 64050007 | ||||
| Profit on Debt to a Non-Resident u/s 152(2) | 64050008 | + | |||
| Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule | 64050009 | ||||
| Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050012 | ||||
| Payment for Goods u/s 153(1)(a) @1% | 64060002 | ||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060003 | ||||
| Payment for Goods u/s 153(1)(a) @2% | 64060004 | ||||
| Payment for Goods u/s 153(1)(a) @4% | 64060008 | ||||
| Payment for Services u/s 153(1)(b) @1% | 64060102 | ||||
| Payment for Services u/s 153(1)(b) @2% | 64060104 | ||||
| Payment for Services u/s 153(1)(b) @8% | 64060116 | ||||
| Payment for Services u/s 153(1)(b) @12% | 64060124 | ||||
| Payment of Royalty to Resident Persons u/s 153B @ 15% | 64060232 | ||||
| Rent of Property u/s 155 | 64080001 | + | |||
| 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 | + | |||
| 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 Commercial Consumer u/s 235 | 64140001 | + | |||
| Electricity Bill of Industrial Consumer u/s 235 | 64140002 | + | |||
| Telephone Bill u/s 236(1)(a) | 64150001 | + | |||
| Cellphone Bill u/s 236(1)(a) | 64150002 | + | |||
| Prepaid Telephone Card u/s 236(1)(b) | 64150003 | + | |||
| Phone Unit u/s 236(1)(c) | 64150004 | + | |||
| Internet Bill u/s 236(1)(d) | 64150005 | + | |||
| Prepaid Internet Card u/s 236(1)(e) | 64150006 | + | |||
| Purchase by Auction u/s 236A | 64150101 | ||||
| Domestic Air Ticket Charges u/s 236B | 64150201 | ||||
| Sale / Transfer of Immovable Property u/s 236C | 64150301 | ||||
| Tax Deducted u/s 236C where property purchased & sold within Tax Year | 64150302 | ||||
| Tax Deducted u/s 236C where property purchased prior to current Tax Year | 64150303 | ||||
| Functions / Gatherings Charges u/s 236D | 64150401 | ||||
| Issuance of License to Cable Opeartors u/s 236F | 64150601 | ||||
| Renewal of License to Cable Opeartors u/s 236F | 64150602 | ||||
| Issuance of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150603 | ||||
| Renewal of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150604 | ||||
| Screening of Foreign TV drama serial or play (other than in english) u/s 236F | 64150605 | ||||
| Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G | 64150701 | ||||
| Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G | 64150702 | ||||
| Purchase by Retailers u/s 236H | 64150801 | ||||
| Issuance / Renewal of License to Dealers / Commission Agents / Arhatis u/s 236J | 64151001 | ||||
| Purchase / Transfer of Immovable Property u/s 236K | 64151101 | ||||
| Purchase of International Air Ticket u/s 236L | 64151201 | ||||
| Banking transactions otherwise than through cash u/s 236P | 64151501 | ||||
| Education related expenses remitted abroad u/s 236R | 64151701 | ||||
| Advance tax on extraction of minerals u/s 236V | 64151904 | ||||
| Tobacco u/s 236X | 64152101 |
Page 29
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Side menu: Property; Business; Capital Assets; Other Sources; Foreign Sources / Agriculture; Tax Chargeable / Payments (Deductible Allowances; Tax Reductions; Tax Credits; Adjustable Tax; Final / Fixed / Minimum / Average / Relevant / Reduced Tax; Computations)
Buttons: Calculate | Import Previous Return
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 640001 | ||||
| Import u/s 148 @1% | 64010052 | ||||
| Payable u/s 101A @ 10% | 64010041 | ||||
| Payable u/s 101A @ 20% | 64010042 | ||||
| Import u/s 148 @2% | 64010054 | ||||
| Import u/s 148 @3% | 64010056 | ||||
| Import u/s 148 @4% | 64010058 | ||||
| Import u/s 148 @4.5% | 64010059 | ||||
| Import u/s 148 @5.5% | 64010061 | ||||
| Import u/s 148 @6% | 64010062 | ||||
| Import u/s 148 @1.75% | 64010081 | ||||
| Import of Edible Oil u/s 148 @5.5% | 64010161 | ||||
| Import of Packing Material u/s 148 @5.5% | 64010181 | ||||
| No. of imported mobile phones u/s 148 up to 30$ @ Rs. 70 | 64120045 | ||||
| No. of imported mobile phones u/s 148 exceeding 30$ up to 100$ @ Rs. 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 | ||||
| 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 | ||||
| Return on investment in sukuks u/s 5AA | 64030098 | ||||
| Dividend to a Non-Resident covered under ADTT u/s 150 / u/s 5 | 64030099 | ||||
| Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, Part I, 1st Schedule | 64050051 | ||||
| Payment for Contracts for Construction, Assembly or Installation to a Non-Resident u/s 152(1A)(a) / Division II, Part III, 1st Schedule | 64050052 | ||||
| Payment for Services, Contracts to a Non-Resident u/s 152(1A)(b) / Division II, Part III, 1st Schedule | 64050053 | ||||
| Fee for Advertisement Services to a Non-Resident u/s 152(1A)(c) / Division II, Part III, 1st Schedule | 64050054 | ||||
| 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 | ||||
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | ||||
| Payment for foreign produced commercials to a Non-Resident u/s 152A | 64050100 | ||||
| Payment for Goods u/s 153(1)(a) @1% | 64060052 | ||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060053 | ||||
| Payment for Goods u/s 153(1)(a) @2% | 64060054 | ||||
| Payment for Goods u/s 153(1)(a) @4% | 64060058 | ||||
| Payment for Services u/s 153(1)(b) @1% | 64060152 | ||||
| Payment for Services u/s 153(1)(b) @1.5% | 64060153 | ||||
| Payment for Services u/s 153(1)(b) @2% | 64060154 | ||||
| Payment for 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 | ||||
| Deduction of tax from Yarn Traders u/s 153(1)(a) | 64060281 | ||||
| Deduction of tax from Yarn Traders u/s 153(1)(b) | 64060282 | ||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | ||||
| Export Proceeds u/s 154(1) @1% | 64070054 | ||||
| Foreign Indenting Commission u/s 154(2) | 64070151 | ||||
| Sale Proceeds of goods to exporter u/s 154(3) | 64070152 | ||||
| Sale Proceeds of of goods by industrial undertaking u/s 154(3A) | 64070153 | ||||
| Contract Payments to indirect exporter u/s 154(3B) | 64070154 | ||||
| Export Proceeds u/s 154(3C) | 64070155 | ||||
| Prize on Prize Bond u/s 156 | 64090051 | ||||
| Winnings from Crossword Puzzle u/s 156 | 64090052 | ||||
| Winnings from Raffle u/s 156 | 64090053 | ||||
| Winnings from Lottery u/s 156 | 64090054 | ||||
| Winnings from Quiz u/s 156 | 64090055 | ||||
| Winnings from Sale Promotion u/s 156 | 64090056 | ||||
| Commission / Discount on petroleum products u/s 156A @12% | 64090151 | ||||
| Attributable income from controlled foreign company u/s 109A @ 15% | 64120031 | ||||
| Brokerage / Commission u/s 233 @5% | 64120060 | ||||
| Brokerage / Commission u/s 233 @8% | 64120066 | ||||
| Brokerage / Commission u/s 233 @10% | 64120070 | ||||
| Brokerage / Commission u/s 233 @12% | 64120074 | ||||
| CNG Station Gas Bill u/s 234A | 64130151 | ||||
| Tax collected u/s 235 from CNG station | 64130152 | + | |||
| Lease of rights to collect tolls u/s 236A(3) | 64150102 | ||||
| Payment for use or right to use industrial, commercial and scientific equipment u/s 236Q (1) | 64151651 | ||||
| Rent of Machinery and equipment u/s 236Q (2) | 64151652 | ||||
| Sales of certain petroleum products u/s 236HA | 64151653 | ||||
| Dividend Specie u/s 236S @7.5% | 64151802 | ||||
| Dividend Specie u/s 236S @10% | 64151803 | ||||
| Dividend Specie u/s 236S @12.5% | 64151804 | ||||
| Dividend Specie u/s 236S @25% | 64151806 | ||||
| Dividend Specie u/s 236S @15% | 64151807 | ||||
| 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 exceeds 1 year but does not exceed 8 years | 64220059 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceeds 8 years | 64220060 | ||||
| Capital Gains on Immovable Property u/s 37(3B) where holding period does not exceed 1 year | 64220061 | ||||
| Capital Gains on Immovable Property u/s 37(3B) where holding period exceeds 1 year but does not exceed 4 years | 64220062 | ||||
| Capital Gains on Immovable Property u/s 37(3B) where holding period exceeds 4 years | 64220063 | ||||
| Capital Gains on Securities u/s 37A @0% | 64220151 | ||||
| Capital Gains on Securities u/s 37A @5% (PMEX/Cash Settled Securities) | 64220153 | ||||
| Capital Gains on Securities u/s 37A @7.5% | 64220157 | ||||
| Capital Gains on Securities u/s 37A @12.5% | 64220155 | ||||
| Capital Gains on Securities u/s 37A @15% | 64220156 | ||||
| Capital Gains on Securities u/s 37A @ corporate tax rate | 64220199 | ||||
| Capital Gains on Securities u/r 6B, 4th Schedule @ Corporate Tax Rate | 64220259 | ||||
| Purchase of Locally Produced Edible Oil u/s 148(A) | 64310053 | ||||
| Fee for Carriage Services by Oil Tanker 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 resident person u/s 7A | 64310055 | ||||
| Fee for Transport Services outside Pakistan u/c (3), Part II, 2nd Sch @1% | 64310061 | ||||
| Fee for Advertising services by electronic and print media outside Pakistan u/c (3), Part II, 2nd Sch @0.75% | 64310062 | ||||
| Fee for Other Services outside Pakistan u/c (3), Part II, 2nd Sch @4% | 64310063 | ||||
| Income derived from sources outside Pakistan by Pakistan Cricket Board u/c (3B), Part II, 2nd Schedule @ 4% | 64310064 | ||||
| Receipts for Contracts outside Pakistan u/c (3), Part II, 2nd Schedule @ 3.50% | 64310071 | ||||
| Tax on business income of builders u/s 7C (advance tax installments paid under Rule 13S) | 64310072 | ||||
| Tax on business income of developers u/s 7D (advance tax installments paid under Rule 13S) | 64310073 | ||||
| Surplus funds of NPO u/s 100C(1A) | 64030093 | ||||
| Tax on undistributed profits u/s 5A | 64030094 | ||||
| Accounting Profit after Tax | 64030095 | ||||
| Payable u/s 5A | 64030096 |
Page 35
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Side menu: Employment; Property; Business (Manufacturing / Trading Items; Other Revenues; Management, Administrative, Selling & Financial Expenses; Inadmissible / Admissible Deductions; Adjustments; Business Assets / Equity / Liabilities); Capital Assets; Other Sources; Foreign Sources / Agriculture; Tax Chargeable / Payments; 116 - Wealth Statement
Buttons: Calculate | Import Previous Return
| 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 28(1)(b) Lease Rental not admissible | 3220 | ||||
| Add Backs u/s 21(o) Sales promotion, advertisement and publicity expenses of pharmaceutical manufacturers exceeding prescribed limit | 3224 | ||||
| Add Backs Tax Gain on Sale of Intangibles | 3225 | ||||
| Add Backs Tax Gain on Sale of Assets | 3226 | ||||
| Add Backs Pre-Commencement Expenditure / Deferred Cost | 3230 | ||||
| Other Inadmissible Deductions | 3234 | ||||
| Add Backs Accounting (Loss) on Sale of Intangibles | 3235 | ||||
| Add Backs Accounting (Loss) on Sale of Assets | 3236 | ||||
| Add Backs Accounting Amortization | 3237 | ||||
| Add Backs Accounting Depreciation | 3238 | ||||
| Admissible Deductions | 3259 | ||||
| Accounting Gain on Sale of Intangibles | 3245 | ||||
| Accounting Gain on Sale of Assets | 3246 | ||||
| Tax Amortization for Current Year | 3247 | ||||
| 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 40
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Side menu: Employment; Property; Business; Capital Assets; Other Sources; Foreign Sources / Agriculture; Tax Chargeable / Payments (Deductible Allowances; Tax Chargeable; Tax Reductions; Tax Credits; Adjustable Tax; Final / Fixed / Minimum / Average / Relevant / Reduced Tax; Computations); 116 - Wealth Statement
Buttons: Calculate | Import Previous Return
| 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 Federal Government Employees u/s 149 | 64020001 | ||||
| Salary of Provincial Government Employees u/s 149 | 64020002 | ||||
| Salary of Corporate Sector Employees u/s 149 | 64020003 | ||||
| Salary of Other Employees u/s 149 | 64020004 | ||||
| Directorship Fee u/s 149(3) | 64020005 | ||||
| Profit on Debt 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 of Royalty to Resident Persons u/s 153B @ 15% | 64060232 | ||||
| Rent of Property u/s 155 | 64080001 | + | |||
| Withdrawal from Pension Fund u/s 156B | 64090201 | ||||
| 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 | + | |||
| Telephone Bill u/s 236(1)(a) | 64150001 | + | |||
| Cellphone Bill u/s 236(1)(a) | 64150002 | + | |||
| Prepaid Telephone Card u/s 236(1)(b) | 64150003 | + | |||
| Phone Unit u/s 236(1)(c) | 64150004 | + | |||
| Internet Bill u/s 236(1)(d) | 64150005 | + | |||
| Prepaid Internet Card u/s 236(1)(e) | 64150006 | + | |||
| Purchase by Auction u/s 236A | 64150101 | ||||
| Domestic Air Ticket Charges u/s 236B | 64150201 | ||||
| Sale / Transfer of Immovable Property u/s 236C | 64150301 | ||||
| Tax Deducted u/s 236C where property purchased & sold within Tax Year | 64150302 | ||||
| Tax Deducted u/s 236C where property purchased prior to current Tax Year | 64150303 | ||||
| Functions / Gatherings Charges u/s 236D | 64150401 | ||||
| Issuance of License to Cable Opeartors u/s 236F | 64150601 | ||||
| Renewal of License to Cable Opeartors u/s 236F | 64150602 | ||||
| Issuance of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150603 | ||||
| Renewal of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150604 | ||||
| Screening of Foreign TV drama serial or play (other than in english) u/s 236F | 64150605 | ||||
| Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G | 64150701 | ||||
| Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G | 64150702 |
Page 42
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Side menu: Employment; Property; Business; Capital Assets; Other Sources; Foreign Sources / Agriculture; Tax Chargeable / Payments (Deductible Allowances; Tax Chargeable; Tax Reductions; Tax Credits; Adjustable Tax; Final / Fixed / Minimum / Average / Relevant / Reduced Tax; Computations); 116 - Wealth Statement
Buttons: Calculate | Import Previous Return
| 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 | ||||
| Import u/s 148 @4% | 64010058 | ||||
| Import u/s 148 @4.5% | 64010059 | ||||
| Import u/s 148 @5.5% | 64010061 | ||||
| Import u/s 148 @6% | 64010062 | ||||
| Import u/s 148 @1.75% | 64010081 | ||||
| Import u/s 148 @2.75% | 64010082 | ||||
| Import u/s 148 @4.125% | 64010083 | ||||
| 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 | ||||
| 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 | ||||
| Profit on Debt u/s 151 (if amount u/s 7B not exceeding 36 million) | 64040055 | + | |||
| 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 Services u/s 153(1)(b) @2% | 64060154 | ||||
| Payment for Specified Services u/s 153(1)(b) @3% | 64060156 | ||||
| Payment for Services u/s 153(1)(b) @10% | 64060170 | ||||
| Payment for Services u/s 153(1)(b) @17.5% | 64060185 | ||||
| Receipts from Contracts u/s 153(1)(c) @7.5% | 64060265 | ||||
| Receipts from Contracts u/s 153(1)(c) @10% | 64060270 |
Page 43
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Deduction of tax from Yarn Traders u/s 153(1)(a) | 64060281 | ||||
| Deduction of tax from Yarn Traders u/s 153(1)(b) | 64060282 | ||||
| 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 | ||||
| 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 @10% | 64151803 | ||||
| Dividend Specie u/s 236S @12.5% | 64151804 | ||||
| Dividend Specie u/s 236S @15% | 64151807 | ||||
| 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 exceeds 1 year but does not exceed 8 years | 64220059 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceeds 8 years | 64220060 | ||||
| Capital Gains on Immovable Property u/s 37(3B) where holding period does not exceed 1 year | 64220061 | ||||
| Capital Gains on Immovable Property u/s 37(3B) where holding period exceeds 1 year but does not exceed 4 years | 64220062 | ||||
| Capital Gains on Immovable Property u/s 37(3B) where holding period exceeds 4 years | 64220063 | ||||
| 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 | ||||
| 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 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 | ||||
| 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 on business income of developers u/s 7D (advance tax installments paid under Rule 13S) | 64310073 | ||||
| Transport Monetization for Civil Servants (after deduction of drivers salary) u/c (27), Part II, 2nd Schedule | 64210051 |
Page 44
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 |
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Side menu: Employment; Property; Business; Capital Assets; Other Sources; Foreign Sources / Agriculture; Tax Chargeable / Payments (Deductible Allowances; Tax Chargeable; Tax Reductions; Tax Credits; Adjustable Tax; Final / Fixed / Minimum / Average / Relevant / Reduced Tax; Computations); 116 - Wealth Statement
Buttons: Calculate | Import Previous Return
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income 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 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 @1.5% | 923160 | ||||
| Super Tax Chargeable | 923181 | ||||
| Difference of Minimum Tax Chargeable on Electricity Bill u/s 235 | 923193 | ||||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | ||||
| Difference of Minimum Tax Chargeable u/s 236C (2)(Proviso) | 923189 | ||||
| Adjustment of Minimum Tax Paid u/s 113 in earlier Year(s) | 923198 | ||||
| Difference of Minimum Tax Chargeable u/s 148(8) / 153(3)(b) | 923192 | ||||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | ||||
| Withholding Income Tax | 9201 | ||||
| Advance Income Tax | 9202 | ||||
| Difference of Minimum Tax Chargeable u/s 148(7) | 923201 | ||||
| Difference of Minimum Tax Chargeable u/s 148(8A) | 923202 | ||||
| Difference of Minimum Tax Chargeable u/s 152(1A)(a) / 152(1AA) / 153(1)(a) / 153(1)(c) / 153(2) | 923203 | ||||
| Difference of Minimum Tax Chargeable u/s 233(2A) / 233(1) | 923204 | ||||
| Difference of Minimum Tax Chargeable u/s 234A | 923205 | ||||
| Turnover / Minimum Tax Chargeable u/s 113 in case of traders having turnover up to Rs. 100 million @0.5% | 923206 | ||||
| Advance Income Tax u/s 147(A) | 92022 | ||||
| Admitted Income Tax | 9203 | ||||
| Demanded Income Tax | 9204 | ||||
| Refundable Income Tax | 9210 |
Page 47
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Buttons: Import Previous Return | Calculate
| 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 u/s 148 @2.75% | 64010082 | |||||||
| Import u/s 148 @4.125% | 64010083 | |||||||
| 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 | |||||||
| 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 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 Services u/s 153(1)(b) @2% | 64060154 | |||||||
| Payment for Specified Services u/s 153(1)(b) @3% | 64060156 | |||||||
| Payment for Services u/s 153(1)(b) @10% | 64060170 | |||||||
| Payment for Services u/s 153(1)(b) @17.5% | 64060185 | |||||||
| 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 | |||||||
| Deduction of tax from Yarn Traders u/s 153(1)(a) | 64060281 | |||||||
| Deduction of tax from Yarn Traders u/s 153(1)(b) | 64060282 | |||||||
| 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 | |||||||
| Fee for Goods Transport Contractor u/c (43E), Part IV, 2nd Schedule | 64320053 | |||||||
| Fee for Carriage Services by Oil Tanker / Goods Transport Contractor u/c (43D) / (43E), Part IV, 2nd Schedule | 64320051 |
Page 49
- This Notification shall be applicable for the Tax year 2020.
[F. No. 1(60)R&S/2020]
(Syed Hassan Sardar)
Secretary (Rules & SROs)
Related Income Tax SROs on return forms
- 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
- SRO 1041(I)/202013 October 2020Rules in respect of prescribing time limit for notifying Income Tax Return forms
- SRO 885(I)/202017 September 2020Final simplified Income Tax Return for Retailers having turnover less than Rs. 10 million
- SRO 822(I)/20208 September 2020Final Income Tax Return Forms for Business Individuals, Salaried Persons, AOPs, Individual Paper Return and Companies for Tax Year 2020
- SRO 821(I)/20208 September 2020Draft Simplified Income Tax Return for Retailers having turnover less than Rs. 10 millions