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Amendment in Part X of Second Schedule to Income Tax Rules, 2002

SRO 913(I)/2015Rules and amendments to rules

SRO 913(I)/2015 is an Income Tax SRO dated 7 September 2015, listed by FBR as "Amendment in Part X of Second Schedule to Income Tax Rules, 2002".

FBR publishes pages of this SRO as scanned images, so 3 of its 4 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 7th September, 2015.

NOTIFICATION
(Income Tax)

S.R.O. 913(I)/2015.- 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, and as required by sub-section (3) of the said section notice is hereby given that objections or suggestions thereon, if any, may be sent to the Federal Board of Revenue within seven days of publication of the draft in the official Gazette. Any objections or suggestions, which may be received from any person, in respect of the said draft, before the expiry of the aforesaid period, shall be considered by the Federal Board of Revenue, namely:-

DRAFT AMENDMENT

In the aforesaid Rules, in the Second Schedule, for Part X, the following shall be substituted, namely:-

Page 2

"

[The printed form is a screenshot of the online statement screen. Its visible labels are transcribed below.]

Toolbar: Edit | Save | Submit | Cancel | Print

Task: 165(1) (Statement of withholding taxes filed voluntarily)
Name
Period | Tax Year 2016 | Due Date
Transaction Date
Registration No.
Submission Date: *

Tabs: Data | Payment | Attribute | Withholding Tax | Bill

Tax Chargeable / Payments: Adjustable Tax | Final / Fixed / Minimum / Average / Relevant / Reduced Tax

Buttons: Validate | Calculate | Generate Bill

Adjustable Tax

Description Code Receipts / Value Tax Collected / Deducted / Paid Tax Chargeable Action
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 +
Profit on Debt u/s 151 from NSC / PO Deposits 64040001 +
Profit on Debt u/s 151 from Bank Accounts / Deposits 64040002 +
Profit on Debt u/s 151 from Government Securities 64040003 +
Profit on Debt u/s 151 from Others 64040004 +
Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2) 64050007 +
Profit on Debt to a Non-Resident u/s 152(2) 64050008 +
Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule 64050009 +
Payment for 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) (ADJUSTABLE TAX ONLY) 64060000 +
Payment for Services u/s 153(1)(b) (ADJUSTABLE TAX ONLY) 64060100 +
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 / Transfer Fee u/s 231B 64100300 +
Value of Shares traded through a member of a Stock exchange u/s 233A (1)(a) 64120101 +
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 +
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 +
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 / Renewal of License to Cable Opeartors u/s 236F 64150601 +
Issuance / Renewal of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F 64150602 +
Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G 64150702 +
Purchase by Retailers u/s 236H 64150801 +
Educational Institution Fee u/s 236I 64150901 +
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 +
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 +
Banking transactions otherwise than through cash u/s 236P 64151501 +
Payment for use or right to use industrial, commercial and scientific equipment u/s 236Q 64151601 +
Education related expenses remitted abroad u/s 236R 64151701 +
Dividend in specie u/s 236S 64151801 +
Purchase of future commodity contracts u/s 236T 64151901 +

Page 3

[The printed form is a screenshot of the online statement screen. Its visible labels are transcribed below.]

Tabs: Data | Payment | Attribute | Withholding Tax | Bill

Tax Chargeable / Payments: Adjustable Tax | Final / Fixed / Minimum / Average / Relevant / Reduced Tax

Buttons: Validate | Calculate | Generate Bill

Final / Fixed / Minimum / Average / Relevant / Reduced Tax

Description Code Receipts / Value Tax Collected / Deducted / Paid Tax Chargeable Action
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 ADDT u/s 150 / u/s 5 64030099 +
Profit on Debt u/s 151 from NSC / PO Deposits 64040051 +
Profit on Debt u/s 151 from Bank Accounts / Deposits 64040052 +
Profit on Debt u/s 151 from Government Securities 64040053 +
Profit on Debt u/s 151 from Other Securities 64040054 +
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 +
Royalty / Fee for Technical Services to a Non-Resident covered under ADDT 64050097 +
Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident covered under ADDT 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 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) @2% 64060154 +
Payment for Services u/s 153(1)(b) @8% 64060166 +
Payment for Services u/s 153(1)(b) @10% 64060170 +
Payment for Services u/s 153(1)(b) @12% 64060174 +
Payment for Services u/s 153(1)(b) @15% 64060180 +
Receipts from Contracts u/s 153(1)(c) @6.5% 64060263 +
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 +
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 +
Brokerage / Commission u/s 233 @7.5% 64120065 +
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 +

Page 4

”. _______________________________________________________________________________________________________ F.No.4(28)R&S/2015 (Shaheed Mehboob) Secretary (IT-Budget)

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  • SRO 958(I)/201529 September 2015Rule 43B of Income Tax Rules, 2002
  • SRO 941(I)/201518 September 2015Amendment in Part X of Second Schedule to Income Tax Rules, 2002.
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  • SRO 890(I)/20152 September 2015Rule 231 E of Income Tax Rules 2002
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  • SRO 831(I)/201521 August 2015Amendments in Sub-Rule (4) and (5) of Rule 81 B of the Income Tax Rule 2002

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