Amendment in the Income Tax Rules, 2001
SRO 827(I)/2010Rules and amendments to rules
SRO 827(I)/2010 is an Income Tax SRO dated 24 August 2010, listed by FBR as "Amendment in the Income Tax Rules, 2001".
FBR publishes pages of this SRO as scanned images, so 1 of its 7 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 24th August, 2010
NOTIFICATION
(Income Tax)
S.R.O. 827 (1)/2010. - 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 the information of
all persons likely to be affected thereby, as required under sub section (3) of the
said section, and notice is hereby given that the draft will be taken into
consideration after fifteen days of its publication in the official Gazette.
Any objection or suggestion, 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 AMENDMENT
In the aforesaid Rules, in the Second Schedule, after Part-I the following
new Part shall be inserted, namely:-
Page 5
FBR
Annex C-1
Tax Already Paid Including Adjustments
2010
C-1
NTN ____________ Reg/Inc No. ____________
| S. No. | Particulars | Code | Amount of Tax paid (Rs.) | |
|---|---|---|---|---|
| Advance Tax | ||||
| 1. | First installment, CPR No. | Evidence of payment attached | 94611 | |
| 2. | Second installment, CPR No. | Evidence of payment attached | 94612 | |
| 3. | Third installment, CPR No. | Evidence of payment attached | 94613 | |
| 4. | Fourth installment, CPR No. | Evidence of payment attached | 94614 | |
| 5. | Sub-Total [Add 1 to 4] | 9461 | ||
| Tax Collected/Deducted at Source (Other than tax collected/deducted on receipts/value of goods subject to final taxation) | Amount of Tax deducted (Rs.) | |||
| 6. | On import of goods | Evidence of payment attached | 94019 | |
| 7. | On dividend Income | 94039 | ||
| 8. | On commission paid to members of stock exchange | Evidence of payment attached | 94059 | |
| 9. | On profit on debt (Certificate/Account No. etc. / Bank / Branch / Share%) | Evidence of payment attached | 94049 | |
| 94049 | ||||
| 94049 | ||||
| 94049 | ||||
| 10. | On Government securities | Evidence of payment attached | 94043 | |
| 11. | On payments received by non-resident | Evidence of payment attached | 940539 | |
| 12. | On Import of CBU motor vehicle by manufacturers | Evidence of payment attached | 94018 | |
| 13. | On payments for goods | Evidence of payment attached | 940619 | |
| 14. | On payments for services | Evidence of payment attached | 940629 | |
| 15. | On payments for execution of contracts | Evidence of payment attached | 940630 | |
| 16. | On cash withdrawal from bank (Certificate/Account No. etc. / Bank / Branch / Share%) | Evidence of payment attached | 94119 | |
| 94119 | ||||
| 94119 | ||||
| 94119 | ||||
| 17. | On trading of shares at a Stock Exchange | Evidence of payment attached | 94138 | |
| 18 | On financing of carry over trade | Evidence of payment attached | 94139 | |
| 19 | With motor vehicle tax (Other than goods transport vehicles) (Registration No. / Engine / Seating Capacity / Owner's Name / Share%) | Evidence of payment attached | 94149 | |
| 94149 | ||||
| 94149 | ||||
| 94149 | ||||
| 20 | Tax Collected by car manufacturer (Registration No. / Engine / Seating Capacity / Owner's Name / Manufacturer Prticulars) | Evidence of payment attached | 94118 | |
| 94179 | ||||
| 94179 | ||||
| 94179 | ||||
| 21 | With bill for electricity consumption (Consumer No. / Subscriber's CNIC / Subscriber's Name / Share%) | Evidence of payment attached | 94159 | |
| 94159 | ||||
| 94159 | ||||
| 94159 | ||||
| 22 | With telephone bills, mobile phone and pre-paid cards (Number / Subscriber's CNIC / Subscriber's Name / Share%) | Evidence of payment attached | 94169 | |
| 94169 | ||||
| 94169 | ||||
| 94169 | ||||
| 23 | Others | |||
| 24 | Sub-Total [Add 6 to 23] | 94599 | ||
| Adjustment of Prior Year(s) Refunds Determined by Department | ||||
| 25 | Refund adjustments (To the extent adjustment is required against the current year's tax payable, if any) (Refund Assessed: Tax Year / Amount (Rs.); Previous Adjustments: Tax Year / Amount (Rs.); Available for Adjustment: Amount (Rs.)) | Total Amount (Rs.) | ||
| (a) | 94981 | |||
| (b) | 94981 | |||
| (c) | 94981 | |||
| (d) | Sub-Total [Add 25(a) to 25(c)] | Evidence of refund due attached | 9498 | |
| Total Tax Already Paid Including Adjustments | ||||
| 26 | Transfer to the Return of Income [Add 5 plus 24 plus 25(d)] | 9499 | ||
| Workers Welfare Fund Already Paid | ||||
| 27 | CPR No. | Evidence of payment attached | 9495 |
Signature ____________
Page 7
This notification shall be applicable for the tax year 2010.
[C.No.2(1) Tax Base/ 10]
(ASRAR RAOUF)
Member Policy (Direct Taxes)/
Additional Secretary
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