Income Tax Returns for Individual and AOP for Tax Year 2017
SRO 819(I)/2017Return forms
SRO 819(I)/2017 is an Income Tax SRO dated 17 August 2017, listed by FBR as "Income Tax Returns for Individual and AOP for Tax Year 2017".
FBR publishes pages of this SRO as scanned images, so 26 of its 55 pages were transcribed by Qanoon Digest from the page images, with tables set out as tables. Pages marked as typed text come from the PDF itself. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
REVENUE DIVISION
FEDERAL BOARD OF REVENUE
****
Islamabad, the 17th August, 2017.
NOTIFICATION
(Income Tax)
S.R.O. 819(I)/2017.- In exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax
Ordinance, 2001 (XLIX of 2001), the Federal Board of Revenue is pleased to direct that the following further amendments
shall be made in the Income Tax Rules, 2002, the same having been previously published vide Notification No. S.R.O.
688(I)/2017, dated the 20th July, 2017 and No. S.R.O. 708(I)/2017, dated the 27th July, 2017 as required by sub-section (3) of
the said section, namely:-
In the aforesaid Rules, in the Second Schedule, after Part-II-I, the following shall be added, namely:-
Page 2
No text layer on this page. See page 2 of the official file.
Page 4
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 |
Page 6
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 | ||||
| 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 7
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 |
Page 8
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 11
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 | ||||
| Bonus / Bonus Shares | 5012 | ||||
| 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 | ||||
| Difference in value of immovable property determined under section 68 and value recorded by the authority registering or attesting the transfer u/s 111(4)(c) | 5018 | ||||
| Deductions from Other Sources | 5089 | ||||
| Accounting Depreciation | 5064 | ||||
| Other Deductions | 5088 |
Page 17
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 @4.5% | 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 | ||||
| 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 Transport Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050010 | ||||
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050011 | ||||
| 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) @3% | 64060006 | ||||
| Payment for Goods u/s 153(1)(a) @4.5% | 64060009 | ||||
| Withdrawal from Pension Fund u/s 156B | 64090201 |
Page 18
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| 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) @3% | 64100304 | ||||
| Value of Shares traded through a member of a Stock exchange u/s 233A (1)(a) | 64120101 | ||||
| Value of Shares traded through a member of a Stock exchange u/s 233A (1)(b) | 64120102 | ||||
| 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 | ||||
| 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 |
Page 20
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 | ||||
| Import u/s 148 @4.5% | 64010059 | ||||
| Import u/s 148 @5.5% | 64010061 | ||||
| Import u/s 148 @6% | 64010062 | ||||
| Import of Edible Oil u/s 148 @5.5% | 64010161 | ||||
| Import of Packing Material u/s 148 @5.5% | 64010181 | ||||
| Dividend u/s 150 @7.5% | 64030052 | ||||
| Dividend u/s 150 @10% | 64030053 | ||||
| Dividend u/s 150 @12.5% | 64030054 | ||||
| Yield on Behbood Certificates / Pensioner's Benefit Account | 64030071 | ||||
| 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 | ||||
| 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 | ||||
| Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule | 64050096 |
Page 21
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| 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 Division II, Part III, 1st Schedule | 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) @3.5% | 64060057 | ||||
| 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 Services u/s 153(1)(b) @10% | 64060170 | ||||
| Payment for Services u/s 153(1)(b) @15% | 64060180 | ||||
| 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 | ||||
| Winnings from Raffle u/s 156 | 64090053 | ||||
| Winnings from Lottery u/s 156 | 64090054 |
Page 22
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| 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 | ||||
| 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 | ||||
| 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 | ||||
| Issuance of Bonus Shares by Companies quoted on Stock Exchange u/s 236M | 64151351 | ||||
| Issuance of Bonus Shares by Companies not quoted on Stock Exchange u/s 236N | 64151451 | ||||
| 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 | ||||
| Dividend Specie u/s 236S @7.5% | 64151802 | ||||
| Dividend Specie u/s 236S @10% | 64151803 | ||||
| Advance tax on registering or attesting transfer of immovable property u/s 236W | 64151951 | ||||
| Dividend Specie u/s 236S @12.5% | 64151804 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @0% | 64220051 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @2.5% | 64220052 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @5% | 64220053 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @7.5% | 64220054 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @10% | 64220055 | ||||
| Capital Gains on immovable property u/s 37(1A) @3.75% | 64220057 | ||||
| Capital Gains on Securities u/s 37A @0% | 64220151 | ||||
| Capital Gains on Securities u/s 37A @5% | 64220153 |
Page 23
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Capital Gains on Securities u/s 37A @5% | 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 | ||||
| Purchase of Locally Produced Edible Oil u/c (13C), Part II, 2nd Schedule | 64310053 | ||||
| Fee for Carriage Services by Oil Tanker / Goods Transport Contractor u/c (43D) / (43E), Part IV, 2nd Schedule | 64320051 | ||||
| Income of Hajj Group Operators u/c (72A), Part IV, 2nd Schedule | 64320052 | ||||
| Receipts from Shipping Business of a resident person u/s 7A | 64310055 | ||||
| Profit on debt u/s 7B | 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 | 64310072 | ||||
| Tax on business income of developers u/s 7D | 64310073 | ||||
| Transport Monetization for Civil 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 (1), Part III, 2nd Schedule | 64210053 | ||||
| Employment Termination Benefits u/s 12(6) Chargeable to Tax at Average Rate | 64210054 | ||||
| Salary Arrears u/s 12(7) Chargeable to Tax at Relevant Rate | 64210056 |
Page 24
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 Chargeable u/s 113 @0.2% | 923152 | ||||
| Turnover / Tax Chargeable u/s 113 @0.25% | 923163 | ||||
| Turnover / Tax Chargeable u/s 113 @0.5% | 923155 | ||||
| Turnover / Tax Chargeable u/s 113 @1% | 923160 | ||||
| Income / Super Tax Chargeable | 923181 |
Page 26
Depreciation
| Description | Code | WDV (BF) | Deletion | Addition (Used in Pakistan) | Extent of Use | Addition (New) | Extent of Use | Initial Allowance | Depreciation | WDV (CF) |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 28
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) |
|---|---|---|---|---|---|---|---|
| Import u/s 148 @1% | 64010052 | ||||||
| Import u/s 148 @2% | 64010054 | ||||||
| Import u/s 148 @3% | 64010056 | ||||||
| Import u/s 148 @4.5% | 64010059 | ||||||
| Import u/s 148 @6% | 64010062 | ||||||
| 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) @3.5% | 64060057 | ||||||
| Payment for Goods u/s 153(1)(a) @4.5% | 64060059 | ||||||
| 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 | ||||||
| Commission / Discount on petroleum products u/s 156A @12% | 64090151 | ||||||
| Brokerage / Commission u/s 233 @8% | 64120066 | ||||||
| Brokerage / Commission u/s 233 @10% | 64120070 | ||||||
| Brokerage / Commission u/s 233 @12% | 64120074 |
Page 31
No text layer on this page. See page 31 of the official file.
Page 32
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 |
Page 34
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 | ||||
| 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 35
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 |
Page 36
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 41
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 @4.5% | 64010009 | ||||
| Import u/s 148 @5.5% | 64010011 | ||||
| Import u/s 148 @6% | 64010012 | ||||
| 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 Transport Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050010 | ||||
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050011 | ||||
| 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) @3% | 64060006 | ||||
| Payment for Goods u/s 153(1)(a) @4.5% | 64060009 | ||||
| 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 |
Page 42
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Motor Vehicle Leasing u/s 231B(1A) @3% | 64100304 | ||||
| Value of Shares traded through a member of a Stock exchange u/s 233A (1)(a) | 64120101 | ||||
| Value of Shares traded through a member of a Stock exchange u/s 233A (1)(b) | 64120102 | ||||
| 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 | ||||
| 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 |
Page 44
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 | ||||
| Import u/s 148 @4.5% | 64010059 | ||||
| Import u/s 148 @5.5% | 64010061 | ||||
| Import u/s 148 @6% | 64010062 | ||||
| Import of Edible Oil u/s 148 @5.5% | 64010161 | ||||
| Import of Packing Material u/s 148 @5.5% | 64010181 | ||||
| Dividend u/s 150 @7.5% | 64030052 | ||||
| Dividend u/s 150 @10% | 64030053 | ||||
| Dividend u/s 150 @12.5% | 64030054 | ||||
| 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 | ||||
| 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 | ||||
| Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule | 64050096 |
Page 45
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| 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 Division II, Part III, 1st Schedule | 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) @3.5% | 64060057 | ||||
| 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 Services u/s 153(1)(b) @10% | 64060170 | ||||
| Payment for Services u/s 153(1)(b) @15% | 64060180 | ||||
| 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 | ||||
| Winnings from Raffle u/s 156 | 64090053 | ||||
| Winnings from Lottery u/s 156 | 64090054 |
Page 46
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| 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 | ||||
| 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 | ||||
| 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 | ||||
| Issuance of Bonus Shares by Companies quoted on Stock Exchange u/s 236M | 64151351 | ||||
| Issuance of Bonus Shares by Companies not quoted on Stock Exchange u/s 236N | 64151451 | ||||
| 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 | ||||
| Dividend Specie u/s 236S @7.5% | 64151802 | ||||
| Dividend Specie u/s 236S @10% | 64151803 | ||||
| Advance tax on registering or attesting transfer of immovable property u/s 236W | 64151951 | ||||
| Dividend Specie u/s 236S @12.5% | 64151804 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @0% | 64220051 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @2.5% | 64220052 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @5% | 64220053 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @7.5% | 64220054 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @10% | 64220055 | ||||
| Capital Gains on immovable property u/s 37(1A) @3.75% | 64220057 | ||||
| Capital Gains on Securities u/s 37A @0% | 64220151 | ||||
| Capital Gains on Securities u/s 37A @5% | 64220153 |
Page 48
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 Credits | 9329 | ||||
| Turnover / Tax Chargeable u/s 113 @0.2% | 923152 | ||||
| Turnover / Tax Chargeable u/s 113 @0.25% | 923163 | ||||
| Turnover / Tax Chargeable u/s 113 @0.5% | 923155 | ||||
| Turnover / Tax Chargeable u/s 113 @1% | 923160 | ||||
| Income / Super Tax Chargeable | 923181 | ||||
| Difference of Minimum Tax Chargeable u/s 148(8) / 153(3)(b) | 923192 | ||||
| Difference of Minimum Tax Chargeable on Electricity Bill u/s 235 | 923193 | ||||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 |
Page 52
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) |
|---|---|---|---|---|---|---|---|
| Import u/s 148 @1% | 64010052 | ||||||
| Import u/s 148 @2% | 64010054 | ||||||
| Import u/s 148 @3% | 64010056 | ||||||
| Import u/s 148 @4.5% | 64010059 | ||||||
| Import u/s 148 @6% | 64010062 | ||||||
| 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) @3.5% | 64060057 | ||||||
| Payment for Goods u/s 153(1)(a) @4.5% | 64060059 | ||||||
| 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 | ||||||
| Commission / Discount on petroleum products u/s 156A @12% | 64090151 | ||||||
| Brokerage / Commission u/s 233 @8% | 64120066 | ||||||
| Brokerage / Commission u/s 233 @10% | 64120070 | ||||||
| Brokerage / Commission u/s 233 @12% | 64120074 |
Page 55
- This notification shall be applicable for the tax year 2017.
[F.No.1(65)Rules&SROs 2017]
(Syed Hassan Sardar)
Secretary (Rules & SROs)
Related Income Tax SROs on return forms
- SRO 982(I)/201728 September 2017Income Tax Returns for Companies for TY 2017
- SRO 981(I)/201728 September 2017Final Income Tax Returns for Individual for Tax Year 2017
- SRO 950(I)/201720 September 2017Draft Income Tax Return for Individual for Tax year 2017.
- SRO 929(I)/201718 September 2017Draft Income Tax Return for Companies for Tax year 2017.
- SRO 708(I)/201727 July 2017Draft Income Tax Return for AOP for Tax year 2017.
- SRO 688(I)/201720 July 2017Draft Income Tax Returns for Individuals for Tax year 2017.