Draft Amendment - Companies Income Tax Return 2016
SRO 839(I)/2016 is an Income Tax SRO dated 9 September 2016, listed by FBR as "Draft Amendment - Companies Income Tax Return 2016".
FBR publishes pages of this SRO as scanned images, so 6 of its 14 pages were transcribed by Qanoon Digest from the page images, with tables set out as tables. 1 scanned page has not been transcribed and is marked where it falls. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
REVENUE DIVISION
FEDERAL BOARD OF REVENUE
Islamabad, the 9th September, 2016
NOTIFICATION
(Income Tax)
S.R.O. 839 (I(/2016.- The following draft of certain further amendment 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 and, as required by sub-section (3) of the said section, notice is hereby given that the draft will be taken into consideration by the Federal Board of Revenue after seven 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 AMENDMENTS
In the aforesaid Rules, in the Second Schedule, after Part-II H, the following shall be added, namely:-
Page 3
Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Attachment | Attribute | Verification
Property
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
Capital Assets
Other Sources
Foreign Sources / Agriculture
Tax Chargeable / Payments
| 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 5
Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Attachment | Attribute | Verification
Property
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
Capital Assets
Other Sources
Foreign Sources / Agriculture
Tax Chargeable / Payments
| 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 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 |
Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Attachment | Attribute | Verification
| 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 2010 | 327010 | ||||
| Unadjusted (Loss) from Business for 2011 | 327011 | ||||
| Unadjusted (Loss) from Business for 2012 | 327012 | ||||
| Unadjusted (Loss) from Business for 2013 | 327013 | ||||
| Unadjusted (Loss) from Business for 2014 | 327014 | ||||
| Unadjusted (Loss) from Business for 2015 | 327015 |
Page 10
Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Attachment | Attribute | Verification
Property
Business
Capital Assets
Other Sources
Foreign Sources / Agriculture
Tax Chargeable / Payments
- Deductible Allowances
- Tax Credits
- Adjustable Tax
- Final / Fixed / Minimum / Average / Relevant / Reduced Tax
- Computations
| 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 | ||||
| Profit on Debt u/s 151 from NSC / PO Deposits | 64040001 | ||||
| Profit on Debt u/s 151 from Bank Accounts / Deposits | 64040002 | ||||
| Profit on Debt u/s 151 from Government Securities | 64040003 | ||||
| Profit on Debt u/s 151 from Others | 64040004 | ||||
| Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2) | 64050007 | ||||
| Profit on Debt to a Non-Resident u/s 152(2) | 64050008 | ||||
| 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) @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) @10% | 64060120 | ||||
| Payment for Services u/s 153(1)(b) @12% | 64060124 | ||||
| Payment for Services u/s 153(1)(b) @15% | 64060130 | ||||
| Rent of Property u/s 155 | 64080001 | ||||
| Rent of Property u/s 155 - | 64080001 | ||||
| Cash Withdrawal from Bank u/s 231A | 64100101 | ||||
| Cash Withdrawal from Bank u/s 231A - | 64100101 | ||||
| Certain Banking Transactions u/s 231AA | 64100201 | ||||
| Certain Banking Transactions u/s 231AA - | 64100201 | ||||
| Motor Vehicle Registration Fee u/s 231B(1) | 64100301 | ||||
| Motor Vehicle Registration Fee u/s 231B(1) - | 64100301 | ||||
| Motor Vehicle Transfer Fee u/s 231B(2) | 64100302 | ||||
| Motor Vehicle Transfer Fee u/s 231B(2) - | 64100302 | ||||
| Motor Vehicle Sale u/s 231B(3) | 64100303 | ||||
| Motor Vehicle Sale u/s 231B(3) - | 64100303 | ||||
| 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 | ||||
| Value of Shares traded by a member of a Stock exchange u/s 233A (1)(c) | 64120103 | ||||
| Margin Financing, Margin Trading or Securities Lending u/s 233AA | 64120201 | ||||
| Goods Transport Public Vehicle Tax u/s 234 | 64130001 | ||||
| Goods Transport Public Vehicle Tax u/s 234 - | 64130001 | ||||
| Passenger Transport Public Vehicle Tax u/s 234 | 64130002 | ||||
| Passenger Transport Public Vehicle Tax u/s 234 - | 64130002 | ||||
| Private Vehicle Tax u/s 234 | 64130003 | ||||
| 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 | ||||
| Telephone Bill u/s 236(1)(a) - | 64150001 | ||||
| Cellphone Bill u/s 236(1)(a) | 64150002 | ||||
| Cellphone Bill u/s 236(1)(a) - | 64150002 | ||||
| Prepaid Telephone Card u/s 236(1)(b) | 64150003 | ||||
| Prepaid Telephone Card u/s 236(1)(b) - | 64150003 | ||||
| Phone Unit u/s 236(1)(c) | 64150004 | ||||
| Phone Unit u/s 236(1)(c) - | 64150004 | ||||
| Internet Bill u/s 236(1)(d) | 64150005 | ||||
| Internet Bill u/s 236(1)(d) - | 64150005 | ||||
| Prepaid Internet Card u/s 236(1)(e) | 64150006 | ||||
| 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 | ||||
| Certification of Foreign-Produced TV Play Single u/s 236E | 64150501 | ||||
| Certification of Foreign-Produced TV Drama Serial u/s 236E | 64150502 | ||||
| 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 | ||||
| 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 | ||||
| Sale / Purchase of future commodity contracts u/s 236T | 64151901 | ||||
| Dividend in specie u/s 236S | 64151801 |
Page 11
Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Attachment | Attribute | Verification
Property
Business
Capital Assets
Other Sources
Foreign Sources / Agriculture
Tax Chargeable / Payments
- Deductible Allowances
- Tax Credits
- Adjustable Tax
- Final / Fixed / Minimum / Average / Relevant / Reduced Tax
- Computations
| 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 u/s 150 @20% | 64030057 | ||||
| Dividend u/s 150 @25% | 64030059 | ||||
| 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 | ||||
| Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule - | 64050096 | ||||
| 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 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) @4% | 64060058 | ||||
| Payment for Services u/s 153(1)(b) @1% | 64060152 | ||||
| Payment for Services u/s 153(1)(b) @2% | 64060154 | ||||
| Payment for Services u/s 153(1)(b) @8% | 64060166 | ||||
| Receipts from Contracts u/s 153(1)(c) @6% | 64060262 | ||||
| Receipts from Contracts u/s 153(1)(c) @7% | 64060264 | ||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | ||||
| Export Proceeds u/s 154(1) @1% | 64070054 | ||||
| Foreign Indenting Commission u/s 154(2) | 64070151 | ||||
| Sale Proceeds of goods to exporter u/s 154(3) | 64070152 | ||||
| Sale Proceeds of of goods by industrial undertaking u/s 154(3A) | 64070153 | ||||
| Contract Payments to indirect exporter u/s 154(3B) | 64070154 | ||||
| Export Proceeds u/s 154(3C) | 64070155 | ||||
| Prize on Prize Bond u/s 156 | 64090051 | ||||
| Winnings from Crossword Puzzle u/s 156 | 64090052 | ||||
| Winnings from Raffle u/s 156 | 64090053 | ||||
| Winnings from Lottery u/s 156 | 64090054 | ||||
| Winnings from Quiz u/s 156 | 64090055 | ||||
| Winnings from Sale Promotion u/s 156 | 64090056 | ||||
| Commission / Discount on petroleum products u/s 156A @12% | 64090151 | ||||
| Brokerage / Commission u/s 233 @10% | 64120070 | ||||
| Brokerage / Commission u/s 233 @12% | 64120074 | ||||
| CNG Station Gas Bill u/s 234A | 64130151 | ||||
| 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 in specie u/s 236S | 64151801 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @0% | 64220051 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @5% | 64220053 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @10% | 64220055 | ||||
| Capital Gains on Securities u/s 37A @0% | 64220151 | ||||
| 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 @0% | 64220251 | ||||
| Capital Gains on Securities u/r 6B, 4th Schedule @7.5% | 64220254 | ||||
| Capital Gains on Securities u/r 6B, 4th Schedule @9% / 10% | 64220255 | ||||
| Capital Gains on Securities u/r 6B, 4th Schedule @12.5% | 64220256 | ||||
| Capital Gains on Securities u/r 6B, 4th Schedule @15% | 64220257 | ||||
| Capital Gains on Securities u/r 6B, 4th Schedule @17.5% | 64220258 | ||||
| Fee for Services outside Pakistan u/c (3), Part II, 2nd Schedule | 64310051 | ||||
| Receipts for Contracts outside Pakistan u/c (3), Part II, 2nd Schedule | 64310052 | ||||
| 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 |
Page 14
- This notification shall be applicable for the tax year 2016.
[F.No.1(44)Rules&SROs/2016]
(Reema Masud)
Secretary (IT-Budget)
Related Income Tax SROs on return forms
- SRO 972(I)/201617 October 2016Companies Return - tax year 2016
- SRO 792(I)/201625 August 2016Income Tax Returns for Individual/AOP for TY 2016
- SRO 756(I)/201611 August 2016New Income Tax Return forms for Tax Year 2016 are uploaded for comments from stakeholder
- ...........15 March 2016Under 9th schedule to Income Tax Ordinance 2001, The date of filing of Income Tax Returns for TY 2015 is extended up-to 31st March, 2016
- ..............29 February 2016Under 9th Schedule to I.T Ordinance 2001, the date of filing of Income Tax returns for tax year 2015 is extended to 15th March 2016
- ...30 January 2016Due date of filing of return under rule 3 read with rule 17 of part III of ninth schedule to the Income Tax Ordinance is specified as 29th February, 2016