Electronic Return Forms for Salaried Persons. AOPs Companies and Business Individuals etc. for Tax Year 2024
SRO 949(I)/2024Return forms
SRO 949(I)/2024 is an Income Tax SRO dated 4 July 2024, listed by FBR as "Electronic Return Forms for Salaried Persons. AOPs Companies and Business Individuals etc. for Tax Year 2024".
FBR publishes pages of this SRO as scanned images, so 67 of its 113 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
Notification
(Income Tax)
Islamabad, the 4th July, 2024.
S.R.O. 949(I)/2024.- In exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), 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. 895(I)/2024, dated 21st June, 2024 as required by sub-section (3) of section 237 of the said Ordinance, namely:-
In the aforesaid Rules, in the Second Schedule, after Part-II-Y, the following new Part-II-Z shall be added, namely:-
Page 2
No text layer on this page. See page 2 of the official file.
Page 4
[Screenshot of the return form. Tabs: Data, Amortization, Depreciation, Minimum Tax, Option out of PTR, Payment, Company Director, Attachment, Attribute. Left menu: 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 Associates); Capital Assets; Other Sources; Foreign Sources / Agriculture; Tax Chargeable / Payments. Buttons: Import Previous Return, Prepare PSID, Calculate.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| 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 | |||
| 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 6
[Screenshot of the return form: Data tab, Business > Inadmissible / Admissible Deductions.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| 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(ea) Excess of 50% of Contribution to an Approved gratuity fund / Pension Fund / Superannuation Fund | 320901 | |||
| 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(la) Expenditure under a single Account head exceeding prescribed amount not paid through digital mode | 3228 | |||
| 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 100C(1)(d) - Administrative and management expenses exceeding 15% of total receipts of NPOs, Trusts, &Welfare Institutions | 3221 | |||
| 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 u/s 21(p) Utility Bills exceeding prescribed amount not paid through prescribed mode | 322902 | |||
| Add Backs u/s 21(q) Expenditure attributable to sale to person required to be registered under Sales Tax but not registered | 322903 | |||
| Add Backs u/s 21(r) Expenditure Attributable to sales for non-integration of business with FBR system | 322905 | |||
| Add Backs u/s 28(1)(b) Lease Rental not admissible on account of cost of Passenger transport vehicle exceeding 2.5 Million Rupees | 322901 | |||
| Add backs u/s 21(ca) Commission in excess of 0.2% of gross amount of supplies to a person not appearing in ATL in Third Schedule of Sales Tax Act | 3227 | |||
| Deduction on profit on debit inadmissible u/s 106A | 322904 | |||
| Add Backs Pre-Commencement Expenditure / Deferred Cost | 3230 | |||
| 7.50% of sales dealers of products listed in the 3rd Sch to the Sales Tax Act, 1990 who are not registered under the STA 1990 and not appearing in the active taxpayers' list under the ITO 2001 | 3231 | |||
| 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 8
[Screenshot of the return form: Data tab, Business > Business Assets / Equity / Liabilities.]
| Description | Code | Amount |
|---|---|---|
| Total Assets | 3349 | |
| Land | 3301 | |
| Building (all types) | 3302 | |
| Plant / Machinery / Equipment / Furniture (including fittings) | 3303 | |
| Motor Vehicle | 3304 | |
| Intangible | 3305 | |
| Pre-Commencement Expenditure | 3306 | |
| Capital Work in Progress | 3308 | |
| Long Term Investments | 3311 | |
| Advances / Deposits / Prepayments | 3312 | |
| Trade Debtors / Receivables | 3313 | |
| Inventories | 3314 | |
| Stocks / Stores / Spares | 3315 | |
| Short Term Investments | 3316 | |
| Short Term Advances / Deposits / Prepayments | 3317 | |
| Current Portion of Long Term Investments | 3318 | |
| Cash / Cash Equivalents | 3319 | |
| Other Assets | 3348 | |
| Total Equity / Liabilities | 3399 | |
| Authorized Capital | 3351 | |
| Issued, Subscribed & Paid up capital | 3352 | |
| Share Deposit Money | 3353 | |
| Capital Reserves | 3361 | |
| Revenue Reserves | 3362 | |
| Funds | 3363 | |
| Accumulated Profits | 3364 | |
| Revaluation Surplus | 3365 | |
| Long Term Borrowings / Debt / Loan | 3371 | |
| Liabilities against Assets subject to Finance Lease | 3372 | |
| Deferred Liabilities | 3373 | |
| Provisions / Contingencies | 3374 | |
| Short Term Borrowings / Debt / Loan | 3381 | |
| Current Portion of Long Term Liabilities | 3382 | |
| Advances / Deposits / Accrued Expenses | 3383 | |
| Trade Creditors / Payables | 3384 | |
| Other Liabilities | 3398 |
Page 14
[Screenshot of the return form: Data tab, Tax Chargeable / Payments > Adjustable Tax. Left menu under Tax Chargeable / Payments: Deductible Allowances, Tax Reductions, Tax Credits, Adjustable Tax, Final / Fixed / Minimum / Average / Relevant / Reduced Tax, Capital Assets, Computations.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| 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 @ 15% | 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 u/s 153(1)(a) @0.25% | 64060032 | |||
| 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) @8% u/c (42) of Part IV of Second Schedule | 64060116 | |||
| Receipts from Contracts u/s 153(1)(c) @7% | 64060214 | |||
| Rent of Immoveable Property u/s 155 | 64080001 | |||
| 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) | 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 / Industrial Consumer u/s 235 | 64140050 | |||
| 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 (including renewal of license) | 64150101 | |||
| 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 236CB (ATL @ 10% / Non-ATL @ 20%) | 64150407 | |||
| Withholding tax on Sale Considerations u/s 37(6) @ 10% | 64220160 | |||
| 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 | |||
| Purchase / Transfer of Immovable Property u/s 236K | 64151101 | |||
| Education related expenses remitted abroad u/s 236R | 64151701 | |||
| Advance tax on insurance premium u/s 236U | 64151902 | |||
| Adjustments under 236A for Builders/Developers | 64310010 | |||
| Adjustments under 236K for Builders/Developers | 64310011 | |||
| Advance tax on On-Money u/s 231B(2A) | 64010033 | |||
| Life insurance premium u/s 236U | 64151903 | |||
| Persons remitting amount abroad through credit / debits / prepaid cards u/s 236Y | 64151905 |
Page 15
[Screenshot of the return form: Data tab, Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 640001 | 0 | 0 | 0 |
| 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 @3.5% | 64010084 | |||
| Advance tax u/s 236C for Investment by Non-Resident | 64330053 | |||
| Import u/s 148 @4% | 64010058 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 10% | 64330054 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 12.5% | 64330055 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 25% | 64330056 | |||
| Dividend u/s 150 @0% | 64330066 | |||
| Dividend u/s 150 @35% | 64330067 | |||
| Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 10% | 64330061 | |||
| Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 12.5% | 64330062 | |||
| Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 25% | 64330063 | |||
| Import u/s 148 @5.5% | 64010061 | |||
| 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 under CKD/SKD category u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | |||
| No. of imported mobile phones under CKD/SKD category u/s 148 exceeding 500$ @ Rs. 5200 | 64120050 | |||
| No. of imported mobile phones under CBU category u/s 148 exceeding 350$ up to 500$ @ Rs. 5000 | 64120087 | |||
| No. of imported mobile phones under CBU category u/s 148 exceeding 500$ @ Rs. 11500 | 64120088 | |||
| 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 (@ 25% u/s 150) | 64030090 | |||
| If return on investment is exceeding 1 million on sukukh u/s 5AA @ 12.5% u/s 151(1A), u/s 152(1DB) | 64030091 | |||
| If return on investment is not exceeding 1 million on sukukh u/s 5AA @ 10% u/s 151(1A), u/s 152(1DB) | 64030092 | |||
| In case the sukuk-holder is company 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 from non-residents on capital gains on debt instruments/Government securities invested through SCRA u/s 152(1D) /Division II, Part III,1st Schedule | 64060061 | |||
| Tax deductible from non-residents on capital gains on disposal of debt instruments/Government securities/certificates invested through FCVA/NRVA u/s 152(1DA) /Division II, Part III,1st Schedule | 64050050 | |||
| 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 to Non-resident u/s 152(2) for profit on debt / u/c (5A) @ 10%, 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 | |||
| Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64340210 | |||
| Royalty / Fee for Technical Services to a Non-Resident covered under ADTT | 64050097 | |||
| Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule | 64050009 | |||
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | |||
| Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050012 | |||
| Payment for foreign produced commercials to a Non-Resident u/s 152(1BA) @ 20% | 64050100 | |||
| Payment to Non-Resident sports persons u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050013 |
Page 16
[Screenshot of the return form, continued: Final / Fixed / Minimum / Average / Relevant / Reduced Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Payment for Goods u/s 153(1)(a) @0.5% | 64060051 | |||
| 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) @5% | 64060060 | |||
| Payment for Goods u/s 153(1)(a) @0.25% | 64060082 | |||
| Payment for Services u/s 153(1)(b) @0.5% | 64060151 | |||
| Payment for Services u/s 153(1)(b) @1% | 64060152 | |||
| Payment for Services u/s 153(1)(b) @1.5% | 64060153 | |||
| Payment for Specified Services u/s 153(1)(b) @2% | 64060555 | |||
| Payment for Specified Services u/s 153(1)(b) @4% | 64060158 | |||
| Payment for Services u/s 153(1)(b) @9% | 64060168 | |||
| Receipts from Contracts u/s 153(1)(c) @7% | 64060264 | |||
| Fee for Oil Tanker contractor services u/c (28F), Part II, 2nd Schedule | 64340211 | |||
| Receipts from Contracts u/s 153(1)(c) @7.5% | 64060265 | |||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | |||
| Export Proceeds u/s 154(1) @1% | 64070054 | |||
| Foreign Indenting Commission u/s 154A(1)(da) / Division IVA, Part III, First Schedule | 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 | |||
| Lease of rights to collect tolls u/s 236A(3) | 64150102 | |||
| Advance tax u/s 236K for Non-Resident Transferee | 64151952 | |||
| Capital Gains on Immovable Property u/s 37(1A) | 64220050 | 0 | 0 | 0 |
| Capital Gains on Immovable Property u/s 37(1A) where holding period does not exceed 1 year | 64220058 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceed 1 year but does not exceed 2 years | 64220059 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceed 2 years but does not exceed 3 years | 64330058 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceed 3 years but does not exceed 4 years | 64330059 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 4 years but does not exceed 5 years | 64220060 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 5 years but does not exceed 6 years | 64330064 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 6 years | 64330065 | |||
| 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 / Mutual Funds / Collective Schemes / REIT u/s 37A @10% | 64220158 | |||
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (For stock funds) u/s 37A @12.5% | 64220161 | |||
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (Other than stock funds) u/s 37A @25% | 64220159 | |||
| Capital Gains on Securities u/s 37A @12.5% (securities acquired before July 01, 2022 regardless of holding period) | 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 | |||
| Profit on Debt on National Savings Certificates including Defence Saving pertaining to pervious years u/s 39(4A) | 64230052 | |||
| 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 Non-Resident Person u/s 7 | 64310065 | |||
| Receipts from Shipping Business of a resident person u/s 7A | 64310055 | |||
| Income derived from sources outside Pakistan by Pakistan Cricket Board u/c (3B), Part II, 2nd Schedule @ 4% | 64310064 | |||
| Income from projects u/s 100D @ 20% | 64310067 | |||
| Tax on business income of builders u/s 7C (advance tax installments paid under Rule 13S) | 64310072 | |||
| Tax Liability u/s 100D Read with Rule 10 of Eleventh Schedule for Builders/Developers | 64310066 | |||
| Tax on Income of Cotton Ginners u/c 17, Part III, 2nd Schedule (Cotton ginning and oil milling activity only) | 64330060 | |||
| 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 | |||
| Export of services u/s 154A @1% | 64060285 | |||
| Export of IT/ITeS Services u/s 154A @ 0.25% | 64060290 | |||
| No. of Episodes of foreign produced TV drama serial or play u/s 236CA (1) | 64150507 | |||
| Foreign produced TV play (single episode) u/s 236CA (2) | 64150509 | |||
| Total duration (in seconds) for advertisements starring foreign actor u/s 236CA (3) | 64150510 | |||
| Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV, Part I, 1st Schedule @ 10% | 64210057 | |||
| Tax deduction on payment to persons to card network company/payment gateway or any other persons/interbank financial telecommunication services u/s 152(1DD) / Division IV, Part I, 1st Schedule @ 10% | 64210058 |
Page 18
[Screenshot of the return form: Data tab, Tax Chargeable / Payments > Computations.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| 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 Reductions | 9309 | |||
| Tax Credits | 9329 | |||
| Tax for Banking Company under Rule (6C) of 7th Schedule @ 49% | 923147 | |||
| Tax for Banking Company under Rule (6C) of 7th Schedule @ 55% | 923148 | |||
| Tax for Banking Company under Rule (7D) of 7th Schedule @ 20% | 923149 | |||
| Tax for Banking Company under Rule (7E) of 7th Schedule @ 20% | 923145 | |||
| Tax for Banking Company under Rule (7F) of 7th Schedule @ 20% | 923146 | |||
| Turnover / Tax Chargeable u/s 113 @1% | 923151 | |||
| Turnover/Tax on Income of Cotton Ginners | 9012 | |||
| Turnover / Tax Chargeable u/s 113 @0.25% | 923152 | |||
| Turnover / Tax Chargeable u/s 113 @0.75% | 923168 | |||
| Turnover / Tax Chargeable u/s 113 @ 1.25% | 923161 | |||
| Accounting Profit / Tax Chargeable u/s 113C @17% | 923173 | |||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | |||
| Tax on High Earning Persons u/s 4C | 9231822 | |||
| Tax on deemed income u/s 7E @20% (Of 5% of FMV) | 923183 | |||
| Difference of Alternate Corporate Tax u/s 113C | 923197 | |||
| 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 | 923201 | |||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | 0 | 0 | |
| Adjustment of Alternate Corporate Tax Paid u/s 113C in earlier Year(s) | 923196 | |||
| Turnover / Tax Chargeable u/s 113 @ 0.5% | 923195 | |||
| Withholding Income Tax | 9201 | 0 | ||
| Advance Income Tax | 9202 | |||
| Advance Income Tax u/s 147(5C) | 92026 | |||
| Advance Tax Paid under 147 for Builders/Developers (100D) | 92025 | |||
| Advance Income Tax u/s 147A | 92022 | |||
| Admitted Income Tax | 9203 | |||
| Demanded Income Tax | 9204 | |||
| Advance Income Tax u/s 147(5B) | 92021 | |||
| Refundable Income Tax | 9210 |
Page 20
[Screenshot of the return form: Minimum Tax tab.]
Minimum Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable |
|---|---|---|---|---|---|---|---|
| Import u/s 148 @1% | 64010052 | ||||||
| Import u/s 148 @2% | 64010054 | ||||||
| Import u/s 148 @3.5% | 64010084 | ||||||
| Import u/s 148 @4% | 64010058 | ||||||
| Import u/s 148 @5.5% | 64010061 | ||||||
| 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 | ||||||
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | ||||||
| Fee for advertisement services to a Non resident u/s 152(1AAA) | 64050056 | ||||||
| Payment for Goods u/s 153(1)(a) @2% | 64060054 | ||||||
| Payment for Goods u/s 153(1)(a) @5% | 64060060 | ||||||
| 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) @0.5% | 64060151 | ||||||
| Payment for Services u/s 153(1)(b) @1% | 64060152 | ||||||
| Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64340210 | ||||||
| Payment to Non-Resident sports persons u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050013 | ||||||
| Payments for Contracts to a PE of a Non resident u/s 152(2A)(c) | 64050012 | ||||||
| Payments for Goods to a PE of a Non resident u/s 152(2A)(a) | 64050009 | ||||||
| Tax deductible from non-residents on capital gains on debt instruments/Government securities invested through SCRA u/s 152(1D) /Division II, Part III,1st Schedule | 64060061 | ||||||
| Tax deductible from non-residents on capital gains on disposal of debt instruments/Government securities/certificates invested through FCVA/NRVA u/s 152(1DA) /Division II, Part III,1st Schedule | 64050050 | ||||||
| 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) @0.5% | 64060051 | ||||||
| Payment for Goods u/s 153(1)(a) @1% | 64060052 | ||||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060053 | ||||||
| Payment for Specified Services u/s 153(1)(b) @2% | 64060555 | ||||||
| Payment for Specified Services u/s 153(1)(b) @4% | 64060158 | ||||||
| Payment for Services u/s 153(1)(b) @9% | 64060168 | ||||||
| Receipts from Contracts u/s 153(1)(c) @7% | 64060264 | ||||||
| Receipts from contracts u/s 153(1)(c) @ 7.5% | 64060265 | ||||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | ||||||
| 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 under CKD/SKD category u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | ||||||
| No. of imported mobile phones under CKD/SKD category u/s 148 exceeding 500$ @ Rs. 5200 | 64120050 | ||||||
| No. of imported mobile phones under CBU category u/s 148 exceeding 350$ up to 500$ @ Rs. 5000 | 64120087 | ||||||
| No. of imported mobile phones under CBU category u/s 148 exceeding 500$ @ Rs. 11500 | 64120088 | ||||||
| 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 | ||||||
| Fee for Goods Transport Contractor u/c (43E), Part IV, 2nd Schedule | 64320053 | ||||||
| Fee for Carriage Services by Oil Tanker u/c (43D), Part IV, 2nd Schedule | 64320051 | ||||||
| No. of Episodes of foreign produced TV drama serial or play u/s 236CA (1) | 64150507 | ||||||
| No. of Plays for foreign produced TV play (single episode) u/s 236CA (2) | 64150509 | ||||||
| Total duration (in seconds) for advertisements starring foreign actor u/s 236CA (3) | 64150510 | ||||||
| Fee for Oil Tanker contractor services u/c (28F), Part II, 2nd Schedule | 64340211 |
Page 22
[Screenshot of the return form: Attachment tab.]
Attachments
- Final Accounts (3000) - ADD FILE
- Manufacturing and Trading / Profit and Loss Accounts statements (9230) - ADD FILE
[Screenshot of the return form: Attribute tab.]
Attributes
| Field | Input |
|---|---|
| Business Sector-1 | Select option |
| Business Sector-2 | Select option |
| Business Sector-3 | Select option |
| Business Sector-4 | Select option |
| Business Sector-5 | Select option |
| Person Status | Select option |
| Do you have any transactions with Non-Resident associates (exceeding PKR 50 Millions) | Select option |
| Residence Status | Select option |
| Special Tax Rate for companies qualifying for 2% tax rate reduction from existing rates under clause (18B) of Part II of Second Schedule | Select option |
| Special Tax Rate for Dividend covered under ADDT | |
| Special Tax Rate for Royalty / Fee for Technical Services covered under ADDT | |
| Special Tax Rate for Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident covered under ADDT | |
| Special Tax Rate for Profit on Debt to a Non-Resident covered under ADDT | |
| Special Tax Rate for Shipping Income | |
| Special Tax Rate for Exploration and Production of Petroleum Income | |
| Has the company received from or provided to any non-resident any service, transfer of tangible or intangible property, or anything whatsoever, for which there was nil consideration? | |
| Has the company entered into any transaction by way of a mutual agreement / arrangement for the transfer / allocation / apportionment of profits / gains ? | |
| Has the company entered into any transaction by way of a mutual agreement / arrangement for the allocation / apportionment of of contribution to any cost or expense incurred or to be incurred in connection with a benefit, service or facility provided or to be provided by any one or more of such enterprises. | |
| Did a non-resident participate directly or indirectly in your capital, management or control during the tax year ? | |
| State the number of associates with which you had dealings during the tax year. | |
| Enlistment Date | (date) |
| Class for Issuance / Renewal of License u/s 236J | Select option |
Page 23
No text layer on this page. See page 23 of the official file.
Page 24
[Screenshot of the IRIS return form. Header: Year 2024; 114(1) (Return of Income filed voluntarily for complete year); Save, Submit, Print, Close. Data tab, Property > Receipts / Deductions.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| Income / (Loss) from Property | 2000 | |||
| Total Receipts from Property | 2029 | |||
| Rent Received or Receivable | 2001 | |||
| 1/10th of amount not adjustable against Rent | 2002 | |||
| Forfeited Deposit under a Contract for Sale of Property | 2003 | |||
| Recovery of Unpaid Irrecoverable Rent allowed as deduction | 2004 | |||
| Unpaid Liabilities exceeding three Years | 2005 | |||
| Total Deductions from Property | 2099 | |||
| 1/5th of Rent of Building for Repairs | 2031 | |||
| Insurance Premium | 2032 | |||
| Local Rate / Tax / Charge / Cess | 2033 | |||
| Ground Rent | 2034 | |||
| Profit on Capital borrowed for Investment in Property | 2035 | |||
| Share in Rental Income Paid to HBFC / Banks | 2036 | |||
| Rent Collection Expenditure | 2037 | |||
| Legal Service Charges | 2038 | |||
| Amount claimed as Irrecoverable Rent | 2039 | |||
| Payment of Liabilities treated as Income | 2097 | |||
| Other Deductions against Rent | 2098 |
Page 25
[Screenshot of the return form: Data tab, Business > Manufacturing / Trading Items. Left menu under Business: Manufacturing / Trading Items, Other Revenues, Management, Administrative, Selling & Financial Expenses, Inadmissible / Admissible Deductions, Adjustments, Business Assets / Equity / Liabilities.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| 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 26
[Screenshot of the return form: Data tab, Business > Other Revenues.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| Other Revenues | 3129 | |||
| Fee for Technical / Professional Services | 3101 | |||
| Accounting Gain on Sale of Intangibles | 3115 | |||
| Accounting Gain on Sale of Assets | 3116 | |||
| Others | 3128 | |||
| Gain by builder/developer in excess of 10 times of tax liability under Rule 6 of Eleventh Schedule | 3123 |
Page 27
[Screenshot of the return form: Data tab, Business > Management, Administrative, Selling & Financial Expenses.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| 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 | |||
| Donation / Charity | 3174 | |||
| 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 | |||
| Contribution to an Approved gratuity fund / Pension Fund / Superannuation Fund | 319501 | |||
| Accounting (Loss) on Sale of Assets | 3196 | |||
| Accounting Amortization | 3197 | |||
| Accounting Depreciation | 3198 | |||
| Accounting Profit / (Loss) | 3200 |
Page 28
[Screenshot of the return form: Data tab, Business > Inadmissible / Admissible Deductions.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| 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(ea) Excess of 50% of Contribution to an Approved gratuity fund / Pension Fund / Superannuation Fund | 320901 | |||
| 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 u/s 21(p) Utility Bills exceeding prescribed amount not paid through prescribed mode | 322902 | |||
| Add Backs u/s 21(q) Expenditure attributable to sale to person required to be registered under Sales Tax but not registered | 322903 | |||
| Add Backs u/s 21(r) Expenditure Attributable to sales for non-integration of business with FBR system | 322905 | |||
| Add Backs u/s 28(1)(b) Lease Rental not admissible on account of cost of Passenger transport vehicle exceeding 2.5 Million Rupees | 322901 | |||
| Add backs u/s 21(ca) Commission in excess of 0.2% of gross amount of supplies to a person not appearing in ATL in Third Schedule of Sales Tax Act | 3227 | |||
| Deduction on profit on debit inadmissible u/s 106A | 322904 | |||
| Add Backs Pre-Commencement Expenditure / Deferred Cost | 3230 | |||
| 7.50% of sales dealers of products listed in the 3rd Sch to the Sales Tax Act, 1990 who are not registered under the STA 1990 and not appearing in the active taxpayers' list under the ITO 2001 | 3231 | |||
| 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 29
[Screenshot of the return form: Data tab, Business > Adjustments.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| Income / (Loss) from Business before adjustment of Admissible Depreciation / Initial Allowance / Amortization for current / previous years | 3270 | |||
| Unadjusted (Loss) from Business for 2018 | 327018 | |||
| Unadjusted (Loss) from Business for 2019 | 327019 | |||
| Unadjusted (Loss) from Business for 2020 | 327020 | |||
| Unadjusted (Loss) from Business for 2021 | 327021 | |||
| Unadjusted (Loss) from Business for 2022 | 327022 |
Page 32
[Screenshot of the return form: Data tab, Other Sources > Receipts / Deductions.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| Income / (Loss) from Other Sources | 5000 | |||
| Receipts from Other Sources | 5029 | |||
| Royalty | 5002 | |||
| Profit on Debt (if amount u/s 7B exceeds 5 million) | 500312 | |||
| Loan, Advance, Deposit or Gift received in Cash | 5016 | |||
| 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 | |||
| Deductions from Other Sources | 5089 | |||
| Other Deductions | 5088 |
Page 33
[Screenshot of the return form: Data tab, Foreign Sources / Agriculture > Foreign Sources.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| Foreign Income | 6000 | |||
| Foreign Property Income / (Loss) | 6029 | |||
| Foreign Business Income / (Loss) | 6039 | |||
| Foreign Capital Gains / (Loss) | 6049 | |||
| Foreign Other Sources Income / (Loss) | 6059 |
[Screenshot of the return form: Data tab, Foreign Sources / Agriculture > Agriculture.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| Agriculture Income | 6100 | |||
| Agricultural Income Tax Paid to Province(s) | 9291 |
Page 34
[Screenshot of the return form: Data tab, Tax Chargeable / Payments > Deductible Allowances.]
| Description | Code | Total | Inadmissible | Admissible |
|---|---|---|---|---|
| Deductible Allowances | 9009 | |||
| Workers Welfare Fund u/s 60A | 9002 |
Page 35
[Screenshot of the return form: Data tab, Tax Chargeable / Payments > Tax Credits.]
| Description | Code | Eligible Amount | Ineligible Amount | Tax Credit |
|---|---|---|---|---|
| Tax Credits | 9329 | |||
| Tax Credit for Charitable Donations u/s 61 | 9311 | |||
| Tax Credit for Investment in Shares, Sukkuks and Life Insurance Premium u/s 62 | 9312 | |||
| Tax Credit for Investment in Health Insurance u/s 62A | 93121 | |||
| Tax credit u/s 64D for POS machine | 9332 | |||
| Tax Credit for Certain Persons (Coal Mining Projects, Startups) u/s 65F | 931901 | |||
| Investment Tax Credit for Specified industrial undertaking u/s 65G | 931902 | |||
| Tax credit u/s 65G specified Industrial Undertakings | 931903 | |||
| Tax Credit u/s 103 | 9320 | |||
| Tax credit for Charitable Organizations u/s 100C | 9323 | |||
| Surrender of Tax Credit on Investments in Shares disposed off before time limit | 9328 | |||
| Tax Credit for Charitable Donations u/s 61 where the donation is made to associate | 9331 |
Page 36
[Screenshot of the return form: Data tab, Tax Chargeable / Payments > Adjustable Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| 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 @ 15% | 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 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 for Services u/s 153(1)(b) @8% u/c (42) of Part IV of Second Schedule | 64060116 | |||
| Rent of Immoveable Property u/s 155 | 64080001 | |||
| Motor Vehicle Registration Fee u/s 231B(1) | 64100301 |
Page 37
[Screenshot of the return form, continued: Adjustable Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| 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 (including renewal of license) | 64150101 | |||
| 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 236CB (ATL @ 10% / Non-ATL @ 20%) | 64150407 | |||
| Withholding tax on Sale Considerations u/s 37(6) @ 10% | 64220160 | |||
| Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G | 64150701 | |||
| Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G | 64150702 |
Page 39
[Screenshot of the return form: Data tab, Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 640001 | 0 | 0 | 0 |
| Import u/s 148 @1% | 64010052 | |||
| Import u/s 148 @2% | 64010054 | |||
| Import u/s 148 @3.5% | 64010084 | |||
| Advance tax u/s 236C for Investment by Non-Resident | 64330053 | |||
| Import u/s 148 @4% | 64010058 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 10% | 64330054 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 12.5% | 64330055 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 25% | 64330056 | |||
| Dividend u/s 150 @0% | 64330066 | |||
| Dividend u/s 150 @35% | 64330067 | |||
| Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 10% | 64330061 | |||
| Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 12.5% | 64330062 | |||
| Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 25% | 64330063 | |||
| Import u/s 148 @5.5% | 64010061 | |||
| 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 |
Page 40
[Screenshot of the return form, continued: Final / Fixed / Minimum / Average / Relevant / Reduced Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| 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 under CKD/SKD category u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | |||
| No. of imported mobile phones under CKD/SKD category u/s 148 exceeding 500$ @ Rs. 5200 | 64120050 | |||
| No. of imported mobile phones under CBU category u/s 148 exceeding 350$ up to 500$ @ Rs. 5000 | 64120087 | |||
| No. of imported mobile phones under CBU category u/s 148 exceeding 500$ @ Rs. 11500 | 64120088 | |||
| 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 (@ 25% u/s 150) | 64030090 | |||
| If return on investment is exceeding 1 million on sukukh u/s 5AA @ 12.5% u/s 151(1A), u/s 152(1DB) | 64030091 | |||
| If return on investment is not exceeding 1 million on sukukh u/s 5AA @ 10% u/s 151(1A), u/s 152(1DB) | 64030092 | |||
| 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 from non-residents on capital gains on debt instruments/Government securities invested through SCRA u/s 152(1D) /Division II, Part III,1st Schedule | 64060061 | |||
| Tax deductible from non-residents on capital gains on disposal of debt instruments/Government securities/certificates invested through FCVA/NRVA u/s 152(1DA) /Division II, Part III,1st Schedule | 64050050 | |||
| 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 |
Page 41
[Screenshot of the return form, continued: Final / Fixed / Minimum / Average / Relevant / Reduced Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Payment to Non-resident u/s 152(2) for profit on debt / u/c (5A) @ 10%, 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 | |||
| Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64340210 | |||
| Royalty / Fee for Technical Services to a Non-Resident covered under ADTT | 64050097 | |||
| Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule | 64050009 | |||
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | |||
| Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050012 | |||
| Payment for foreign produced commercials to a Non-Resident u/s 152(1BA) @ 20% | 64050100 | |||
| Payment to Non-Resident sports persons u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050013 | |||
| Payment for Goods u/s 153(1)(a) @0.5% | 64060051 | |||
| 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) @5.5% | 64060083 | |||
| Payment for Services u/s 153(1)(b) @0.5% | 64060151 | |||
| Payment for Services u/s 153(1)(b) @1% | 64060152 | |||
| Payment for Services u/s 153(1)(b) @1.5% | 64060153 | |||
| Payment for Specified Services u/s 153(1)(b) @2% | 64060555 | |||
| Payment for Specified Services u/s 153(1)(b) @4% | 64060158 |
Page 42
[Screenshot of the return form, continued: Final / Fixed / Minimum / Average / Relevant / Reduced Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Payment for Services u/s 153(1)(b) @11% | 64060172 | |||
| Fee for Oil Tanker contractor services u/c (28F), Part II, 2nd Schedule | 64340211 | |||
| Receipts from Contracts u/s 153(1)(c) @8% | 64060266 | |||
| 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 154A(1)(da) / Division IVA, Part III, First Schedule | 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 |
Page 43
[Screenshot of the return form, continued: Final / Fixed / Minimum / Average / Relevant / Reduced Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| 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 | |||
| 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 | |||
| Advance tax u/s 236K for Non-Resident Transferee | 64151952 | |||
| Capital Gains on Immovable Property u/s 37(1A) | 64220050 | 0 | 0 | 0 |
| Capital Gains on Immovable Property u/s 37(1A) where holding period does not exceed 1 year | 64220058 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceed 1 year but does not exceed 2 years | 64220059 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceed 2 years but does not exceed 3 years | 64330058 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceed 3 years but does not exceed 4 years | 64330059 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 4 years but does not exceed 5 years | 64220060 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 5 years but does not exceed 6 years | 64330064 |
Page 44
[Screenshot of the return form, continued: Final / Fixed / Minimum / Average / Relevant / Reduced Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 6 years | 64330065 | |||
| 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 / Mutual Funds / Collective Schemes / REIT u/s 37A @10% | 64220158 | |||
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (For stock funds) u/s 37A @12.5% | 64220161 | |||
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (Other than stock funds) u/s 37A @25% | 64220159 | |||
| Capital Gains on Securities u/s 37A @12.5% (securities acquired before July 01, 2022 regardless of holding period) | 64220155 | |||
| Capital Gains on Securities u/s 37A @15% | 64220156 | |||
| Profit on Debt on National Savings Certificates including Defence Saving pertaining to pervious years u/s 39(4A) | 64230052 | |||
| 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 Non-Resident Person u/s 7 | 64310065 | |||
| Receipts from Shipping Business of a resident person u/s 7A | 64310055 | |||
| Profit on debt u/s 7B (amount not exceeding 5 million) | 64310056 | |||
| Income from projects u/s 100D @ 20% | 64310067 |
Page 45
[Screenshot of the return form, continued: Final / Fixed / Minimum / Average / Relevant / Reduced Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Tax on business income of builders u/s 7C (advance tax installments paid under Rule 13S) | 64310072 | |||
| Tax Liability u/s 100D Read with Rule 10 of Eleventh Schedule for Builders/Developers | 64310066 | |||
| Tax on Income of Cotton Ginners u/c 17, Part III, 2nd Schedule (Cotton ginning and oil milling activity only) | 64330060 | |||
| Tax on business income of developers u/s 7D (advance tax installments paid under Rule 13S) | 64310073 | |||
| Export of services u/s 154A @1% | 64060285 | |||
| Export of IT/ITeS Services u/s 154A @ 0.25% | 64060290 | |||
| No. of Episodes of foreign produced TV drama serial or play u/s 236CA (1) | 64150507 | |||
| Foreign produced TV play (single episode) u/s 236CA (2) | 64150509 | |||
| Total duration (in seconds) for advertisements starring foreign actor u/s 236CA (3) | 64150510 | |||
| Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV, Part I, 1st Schedule @ 10% | 64210057 | |||
| Tax deduction on payment to persons to card network company/payment gateway or any other persons/interbank financial telecommunication services u/s 152(1DD) / Division IV, Part I, 1st Schedule @ 10% | 64210058 |
Page 46
[Screenshot of the return form: Data tab, Tax Chargeable / Payments > Capital Assets.]
| Description | Code | Cost / Declared Value | Fair Market Value |
|---|---|---|---|
| Agriculture Property excluding Farmhouse | 7100 | ||
| Farmhouse | 7101 | ||
| Residential Property | 7102 | ||
| Commercial Property | 7103 | ||
| Industrial Property | 7104 | ||
| Any other immovable capital asset | 7105 | ||
| Total Value of capital assets | 7106 | ||
| Total value of capital assets taxable under section 7E | 7107 | 0 | 0 |
| Deemed Income under section 7E | 7108 |
Page 47
[Screenshot of the return form: Data tab, Tax Chargeable / Payments > Computations.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| 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 Reductions | 9309 | |||
| Tax Credits | 9329 | |||
| Turnover/Tax on Income of Cotton Ginners | 9012 | |||
| Turnover / Tax Chargeable u/s 113 @0.25% | 923152 | |||
| Turnover / Tax Chargeable u/s 113 @0.75% | 923168 | |||
| Turnover / Tax Chargeable u/s 113 @ 0.50% | 923206 | |||
| Turnover / Tax Chargeable u/s 113 @ 1.25% | 923161 | |||
| Difference of Minimum Tax Chargeable on Electricity Bill u/s 235 | 923193 | |||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | |||
| Tax on High Earning Persons u/s 4C | 9231822 | |||
| Tax on deemed income u/s 7E @20% (Of 5% of FMV) | 923183 | |||
| 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 | 923201 | |||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | 0 | 0 | |
| Withholding Income Tax | 9201 | 0 | ||
| Advance Income Tax | 9202 | |||
| Advance Income Tax u/s 147(5C) | 92026 | |||
| Advance Tax Paid under 147 for Builders/Developers (100D) | 92025 | |||
| Advance Income Tax u/s 147A | 92022 | |||
| Admitted Income Tax | 9203 | |||
| Demanded Income Tax | 9204 | |||
| Refundable Income Tax | 9210 |
Page 48
[Screenshot of the return form: Amortization tab.]
Amortization
| Description | Code | WDV (BF) | Remaining Useful Years | Extent of Use | Amortization |
|---|---|---|---|---|---|
| Intangible | 3305 | ||||
| Expenditure providing Long Term Advantage / Benefit | 330516 | ||||
| Pre-Commencement Expenditure | 3306 | ||||
| Intangibles with unascertainable useful life @4% | 3307 |
Page 49
[Screenshot of the return form: Depreciation tab.]
Depreciation
| Description | Code | WDV (BF) | Deletion | Addition (Used in Pakistan) | Extent of Use | Addition (New) | Extent of Use | Initial Allowance | Depreciation | WDV (CF) |
|---|---|---|---|---|---|---|---|---|---|---|
| Depreciation | 324802 | |||||||||
| Building (all types) | 330205 | |||||||||
| Ramp for Disabled Persons | 33020405 | |||||||||
| Plant / Machinery (not Otherwise specified) | 33030105 | |||||||||
| Plant / Machinery eligible for Initial Allowance | 330308 | |||||||||
| Computer Hardware / Allied Items / Equipment used in manufacture of IT products | 33030205 | |||||||||
| Furniture (including fittings) | 33030305 | |||||||||
| Technical / Professional Books | 33030405 | |||||||||
| Offshore Installations of mineral Oil concerns | 33030605 | |||||||||
| Motor Vehicle (not plying for hire) | 3304105 | |||||||||
| Motor Vehicle (plying for hire) | 3304205 | |||||||||
| Ships | 3304305 | |||||||||
| Aircrafts / Aero Engines | 3304405 |
Page 50
[Screenshot of the return form: Minimum Tax tab. The printed screenshot is very faint; descriptions and codes were read from an enlarged view and match the same rows printed clearly elsewhere in this notification.]
Minimum Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable |
|---|---|---|---|---|---|---|---|
| Import u/s 148 @1% | 64010052 | ||||||
| Import u/s 148 @2% | 64010054 | ||||||
| Import u/s 148 @3.5% | 64010084 | ||||||
| Import u/s 148 @4% | 64010058 | ||||||
| Import u/s 148 @5.5% | 64010061 | ||||||
| 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 | ||||||
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 6405009[illegible] | ||||||
| Fee for advertisement services to a Non resident u/s 152(1AAA) | 64050056 | ||||||
| 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) @0.5% | 64060151 | ||||||
| Payment for Services u/s 153(1)(b) @1% | 64060152 | ||||||
| Payment for Specified Services to a PE of a Non Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64340210 | ||||||
| Payment to Non-Resident sports persons u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050013 | ||||||
| Payments for Contracts to a PE of a Non resident u/s 152(2A)(c) | 64050012 | ||||||
| Payments for Goods to a PE of a Non resident u/s 152(2A)(a) | 64050009 | ||||||
| Tax deductible from non residents on capital gains on debt instruments/Government securities invested through SCRA u/s 152(1D) /Division II, Part III,1st Schedule | 64060061 | ||||||
| Tax deductible from non-residents on capital gains on disposal of debt instruments/Government securities/certificates invested through FCVA/NRVA u/s 152(1DA) /Division II, Part III,1st Schedule | 64050050 | ||||||
| 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) @0.5% | 64060051 | ||||||
| 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) @5.5% | 64060083 | ||||||
| Payment for Specified Services u/s 153(1)(b) @2% | 64060555 | ||||||
| Payment for Specified Services u/s 153(1)(b) @4% | 64060158 | ||||||
| Payment for Services u/s 153(1)(b) @11% | 64060172 | ||||||
| Receipts from Contracts u/s 153(1)(c) @10% | 64060270 | ||||||
| Receipts from Contracts u/s 153(1)(c) @ 8% | 64060266 | ||||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | ||||||
| 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. [illegible] | 64120047 | ||||||
| No. of imported mobile phones u/s 148 exceeding 200$ up to 350$ @ Rs. 970 | 64120048 | ||||||
| No. of imported mobile phones under CKD/SKD category u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | ||||||
| No. of imported mobile phones under CKD/SKD category u/s 148 exceeding 500$ @ Rs. 5200 | 64120050 | ||||||
| No. of imported mobile phones under CBU category u/s 148 exceeding 350$ up to 500$ @ Rs. 5000 | 64120087 | ||||||
| No. of imported mobile phones under CBU category u/s 148 exceeding 500$ @ Rs. 11500 | 64120088 | ||||||
| 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 | ||||||
| Fee for Goods Transport Contractor u/c (43[illegible]), Part IV, 2nd Schedule | 64320053 | ||||||
| Fee for Carriage Services by Oil Tanker u/c (43D), Part IV, 2nd Schedule | 64320051 | ||||||
| No. of Episodes of foreign produced TV drama serial or play u/s 236CA (1) | 64150507 | ||||||
| No. of Plays for foreign produced TV play (single episode) u/s 236CA (2) | 64150509 | ||||||
| Total duration (in seconds) for advertisements starring foreign actor u/s 236CA (3) | 64150510 | ||||||
| Fee for Oil Tanker contractor services u/c (28F), Part II, 2nd Schedule | 64340211 |
Page 51
[Screenshot of the return form: Option out of PTR tab.]
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) |
|---|---|---|---|---|---|---|---|
| Export Proceeds u/s 154(1) @1% | 64070054 | ||||||
| Foreign Indenting Commission u/s 154A(1)(da) / Division IVA, Part III, First Schedule | 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 | ||||||
| Export of services u/s 154A @1% | 64060285 | ||||||
| Export of Services u/s 154A @ 0.25% | 64060290 |
Page 52
[Screenshot of the return form: Payment tab.]
Payments
- Unclaimed Payments: Not Available! (RELOAD)
- Claimed Payments: Not Available!
- Payment Summary: Not Available!
Page 53
[Screenshot of the return form: Company Director tab.]
Directors / Proprietor / Member / Partner
Add Directors / Proprietors / Members / Partners: Registration No*, Proprietor/Member/Partner, % in Capital*, Capital Amount*, Add
Directors / Proprietors / Members / Partners
There are no directors/Proprietors/Members/Partners added at the moment. Please add by using the form above.
Page 54
[Screenshot of the return form: Attachment tab.]
Attachments
- Final Accounts (3000) - ADD FILE
- Manufacturing and Trading / Profit and Loss Accounts statements (9230) - ADD FILE
Page 55
[Screenshot of the return form: Attribute tab.]
Attributes
| Field | Input |
|---|---|
| Business Sector-1 | Select option |
| Business Sector-2 | Select option |
| Business Sector-3 | Select option |
| Business Sector-4 | Select option |
| Business Sector-5 | Select option |
| Residence Status | Select option |
| Special Tax Rate for Dividend covered under ADDT | |
| Special Tax Rate for Royalty / Fee for Technical Services covered under ADDT | |
| Special Tax Rate for Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident covered under ADDT | |
| Special Tax Rate for Profit on Debt to a Non-Resident covered under ADDT | |
| Professional AOP Firm defined under Part-I of the First Schedule | Select option |
| Enlistment Date | (date) |
| Class for Issuance / Renewal of License u/s 236J | Select option |
Page 56
No text layer on this page. See page 56 of the official file.
Page 57
No text layer on this page. See page 57 of the official file.
Page 58
[Screenshot of the return form: Data tab, Property > Receipts / Deductions. Left menu: Employment, Property, Business, Capital Assets, Other Sources, Foreign Sources / Agriculture, Tax Chargeable / Payments, Wealth Statement.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| Income / (Loss) from Property | 2000 | |||
| Total Receipts from Property | 2029 | |||
| Rent Received or Receivable | 2001 | |||
| 1/10th of amount not adjustable against Rent | 2002 | |||
| Forfeited Deposit under a Contract for Sale of Property | 2003 | |||
| Recovery of Unpaid Irrecoverable Rent allowed as deduction | 2004 | |||
| Unpaid Liabilities exceeding three Years | 2005 | |||
| Total Deductions from Property | 2099 | |||
| 1/5th of Rent of Building for Repairs | 2031 | |||
| Insurance Premium | 2032 | |||
| Local Rate / Tax / Charge / Cess | 2033 | |||
| Ground Rent | 2034 | |||
| Profit on Capital borrowed for Investment in Property | 2035 | |||
| Share in Rental Income Paid to HBFC / Banks | 2036 | |||
| Rent Collection Expenditure | 2037 | |||
| Legal Service Charges | 2038 | |||
| Amount claimed as Irrecoverable Rent | 2039 | |||
| Payment of Liabilities treated as Income | 2097 | |||
| Other Deductions against Rent | 2098 |
Page 59
[Screenshot of the return form: Data tab, Business > Manufacturing / Trading Items.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| 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 61
[Screenshot of the return form: Data tab, Business > Management, Administrative, Selling & Financial Expenses.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| 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 | |||
| Donation / Charity | 3174 | |||
| 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 | |||
| Contribution to an Approved gratuity fund / Pension Fund / Superannuation Fund | 319501 | |||
| Accounting (Loss) on Sale of Assets | 3196 | |||
| Accounting Amortization | 3197 | |||
| Accounting Depreciation | 3198 | |||
| Accounting Profit / (Loss) | 3200 |
Page 62
[Screenshot of the return form: Data tab, Business > Inadmissible / Admissible Deductions.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| 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(ea) Excess of 50% of Contribution to an Approved gratuity fund / Pension Fund / Superannuation Fund | 320901 | |||
| 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 u/s 21(p) Utility Bills exceeding prescribed amount not paid through prescribed mode | 322902 | |||
| Add Backs u/s 21(q) Expenditure attributable to sale to person required to be registered under Sales Tax but not registered | 322903 | |||
| Add Backs u/s 21(r) Expenditure Attributable to sales for non-integration of business with FBR system | 322905 | |||
| Add Backs u/s 28(1)(b) Lease Rental not admissible on account of cost of Passenger transport vehicle exceeding 2.5 Million Rupees | 322901 | |||
| Add backs u/s 21(ca) Commission in excess of 0.2% of gross amount of supplies to a person not appearing in ATL in Third Schedule of Sales Tax Act | 3227 | |||
| Deduction on profit on debit inadmissible u/s 106A | 322904 | |||
| Add Backs Pre-Commencement Expenditure / Deferred Cost | 3230 | |||
| 7.50% of sales dealers of products listed in the 3rd Sch to the Sales Tax Act, 1990 who are not registered under the STA 1990 and not appearing in the active taxpayers' list under the ITO 2001 | 3231 | |||
| 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 64
[Screenshot of the return form: Data tab, Business > Business Assets / Equity / Liabilities.]
| Description | Code | Amount |
|---|---|---|
| Total Assets | 3349 | |
| Land | 3301 | |
| Building (all types) | 3302 | |
| Plant / Machinery / Equipment / Furniture (including fittings) | 3303 | |
| Advances / Deposits / Prepayments | 3312 | |
| Stocks / Stores / Spares | 3315 | |
| Cash / Cash Equivalents | 3319 | |
| Other Assets | 3348 | |
| Total Equity / Liabilities | 3399 | |
| Capital | 3352 | |
| Long Term Borrowings / Debt / Loan | 3371 | |
| Trade Creditors / Payables | 3384 | |
| Other Liabilities | 3398 |
Page 67
[Screenshot of the return form: Data tab, Other Sources > Receipts / Deductions.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| Income / (Loss) from Other Sources | 5000 | |||
| Receipts from Other Sources | 5029 | |||
| Yield on Behbood Certificates / Pensioner's Benefit Account / Shuhada Family Benefit Account | 5003041 | |||
| Royalty | 5002 | |||
| Profit on Debt (if amount u/s 7B exceeds 5 million) | 500312 | |||
| Loan, Advance, Deposit or Gift received in Cash | 5016 | |||
| 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 | |||
| Deductions from Other Sources | 5089 | |||
| Other Deductions | 5088 |
Page 71
[Screenshot of the return form: Data tab, Tax Chargeable / Payments > Tax Credits. Left menu under Tax Chargeable / Payments: Deductible Allowances, Tax Chargeable, Tax Reductions, Tax Credits, Adjustable Tax, Final / Fixed / Minimum / Average / Relevant / Reduced Tax, Capital Assets, Computations.]
| Description | Code | Eligible Amount | Ineligible Amount | Tax Credit |
|---|---|---|---|---|
| Tax Credits | 9329 | |||
| Tax Credit for Charitable Donations u/s 61 | 9311 | |||
| Tax Credit for Contribution to Approved Pension Fund u/s 63 | 9313 | |||
| Tax credit u/s 64D for POS machine | 9332 | |||
| Tax Credit for Certain Persons (Coal Mining Projects, Startups) u/s 65F | 931901 | |||
| Investment Tax Credit for Specified industrial undertaking u/s 65G | 931902 | |||
| Tax credit u/s 65G specified Industrial Undertakings | 931903 | |||
| Tax Credit u/s 103 | 9320 | |||
| Tax Credit for Tax Paid on Share Income from AOP | 9321 | |||
| Tax credit for Charitable Organizations u/s 100C | 9323 | |||
| Surrender of Tax Credit on Investments in Shares disposed off before time limit | 9328 | |||
| Tax Credit for Charitable Donations u/s 61 where the donation is made to associate | 9331 |
Page 72
[Screenshot of the return form: Data tab, Tax Chargeable / Payments > Adjustable Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| 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 Employees u/s 149 | 64020004 | |||
| Directorship Fee u/s 149(3) | 64020005 | |||
| Profit on Debt u/s 151 @ 15% | 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 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 for Services u/s 153(1)(b) @8% u/c (42) of Part IV of Second Schedule | 64060116 | |||
| Rent of Immoveable Property u/s 155 | 64080001 | |||
| 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 73
[Screenshot of the return form, continued: Adjustable Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| 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 Commercial / Industrial Consumer u/s 235 | 64140050 | |||
| Electricity Bill of Domestic Consumer u/s 235 | 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 (including renewal of license) | 64150101 | |||
| 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 236CB (ATL @ 10% / Non-ATL @ 20%) | 64150407 | |||
| Withholding tax on Sale Considerations u/s 37(6) @ 10% | 64220160 | |||
| 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 | |||
| Purchase of Others by Retailers u/s 236H | 64150804 | |||
| Purchase / Transfer of Immovable Property u/s 236K | 64151101 | |||
| Adjustments under 236A for Builders/Developers | 64310010 | |||
| Adjustments under 236K for Builders/Developers | 64310011 | |||
| Advance tax on On-Money u/s 231B(2A) | 64010033 | |||
| Advance Tax on Withdrawal of Balance under Pension Fund u/c 23A of Part I of Second Schedule | 64010034 | |||
| Persons remitting amount abroad through credit / debits / prepaid cards u/s 236Y | 64151905 |
Page 74
[Screenshot of the return form: Data tab, Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 640001 | 0 | 0 | 0 |
| Import u/s 148 @1% | 64010052 | |||
| Import u/s 148 @2% | 64010054 | |||
| Import u/s 148 @3.5% | 64010084 | |||
| Advance tax u/s 236C for Investment by Non-Resident | 64330053 | |||
| Import u/s 148 @4% | 64010058 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 10% | 64330054 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 12.5% | 64330055 | |||
| Return on Investment in Sukuks u/s 151(1A) @ 25% | 64330056 | |||
| Dividend u/s 150 @0% | 64330066 | |||
| Dividend u/s 150 @35% | 64330067 | |||
| Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 10% | 64330061 | |||
| Return on investment in Sukuks to a Non- Resident u/s 152(1DB) @ 12.5% | 64330062 | |||
| Import u/s 148 @5.5% | 64010061 | |||
| 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 under CKD/SKD category u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | |||
| No. of imported mobile phones under CKD/SKD category u/s 148 exceeding 500$ @ Rs. 5200 | 64120050 | |||
| No. of imported mobile phones under CBU category u/s 148 exceeding 350$ up to 500$ @ Rs. 5000 | 64120087 | |||
| No. of imported mobile phones under CBU category u/s 148 exceeding 500$ @ Rs. 11500 | 64120088 |
Page 75
[Screenshot of the return form, continued: Final / Fixed / Minimum / Average / Relevant / Reduced Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| 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 (@ 25% u/s 150) | 64030090 | |||
| If return on investment is exceeding 1 million on sukukh u/s 5AA @ 12.5% u/s 151(1A), u/s 152(1DB) | 64030091 | |||
| If return on investment is not exceeding 1 million on sukukh u/s 5AA @ 10% u/s 151(1A), u/s 152(1DB) | 64030092 | |||
| 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 | |||
| Profit on Debt u/s 151 u/c 5AB, Part II, Second Schedule (ATL @10%, non-ATL @20%) | 64040056 | |||
| 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 from non-residents on capital gains on disposal of debt instruments/Government securities/certificates invested through FCVA/NRVA u/s 152(1DA) /Division II, Part III,1st Schedule | 64050050 | |||
| 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 to Non-resident u/s 152(2) for profit on debt / u/c (5A) @ 10%, 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 | |||
| Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64340210 | |||
| Royalty / Fee for Technical Services to a Non-Resident covered under ADTT | 64050097 | |||
| Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule | 64050009 |
Page 78
[Screenshot of the return form, continued: Final / Fixed / Minimum / Average / Relevant / Reduced Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Advance tax u/s 236K for Non-Resident Transferee | 64151952 | |||
| Capital Gains on Immovable Property u/s 37(1A) | 64220050 | 0 | 0 | 0 |
| Capital Gains on Immovable Property u/s 37(1A) where holding period does not exceed 1 year | 64220058 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceed 1 year but does not exceed 2 years | 64220059 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceed 2 years but does not exceed 3 years | 64330058 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceed 3 years but does not exceed 4 years | 64330059 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 4 years but does not exceed 5 years | 64220060 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 5 years but does not exceed 6 years | 64330064 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 6 years | 64330065 | |||
| 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 / Mutual Funds / Collective Schemes / REIT u/s 37A @10% | 64220158 | |||
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (For stock funds) u/s 37A @12.5% | 64220161 | |||
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (Other than stock funds) u/s 37A @25% | 64220159 | |||
| Capital Gains on Securities u/s 37A @12.5% (securities acquired before July 01, 2022 regardless of holding period) | 64220155 | |||
| Capital Gains on Securities u/s 37A @15% | 64220156 | |||
| Profit on Debt on National Savings Certificates including Defence Saving pertaining to pervious years u/s 39(4A) | 64230052 | |||
| 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 Non-Resident Person u/s 7 | 64310065 |
Page 79
[Screenshot of the return form, continued: Final / Fixed / Minimum / Average / Relevant / Reduced Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Receipts from Shipping Business of a resident person u/s 7A | 64310055 | |||
| Profit on debt u/s 7B (amount not exceeding 5 million) | 64310056 | |||
| Income from projects u/s 100D @ 20% | 64310067 | |||
| Tax on business income of builders u/s 7C (advance tax installments paid under Rule 13S) | 64310072 | |||
| Tax Liability u/s 100D Read with Rule 10 of Eleventh Schedule for Builders/Developers | 64310066 | |||
| Tax on Income of Cotton Ginners u/c 17, Part III, 2nd Schedule (Cotton ginning and oil milling activity only) | 64330060 | |||
| Tax on business income of developers u/s 7D (advance tax installments paid under Rule 13S) | 64310073 | |||
| Transport Monetization for Government Servants (after deduction of drivers salary) u/c (27), Part II, 2nd Schedule | 64210051 | |||
| 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 | |||
| Export of services u/s 154A @1% | 64060285 | |||
| Export of IT/ITeS Services u/s 154A @ 0.25% | 64060290 | |||
| No. of Episodes of foreign produced TV drama serial or play u/s 236CA (1) | 64150507 | |||
| Foreign produced TV play (single episode) u/s 236CA (2) | 64150509 | |||
| Total duration (in seconds) for advertisements starring foreign actor u/s 236CA (3) | 64150510 | |||
| Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV, Part I, 1st Schedule @ 10% | 64210057 | |||
| Tax deduction on payment to persons to card network company/payment gateway or any other persons/interbank financial telecommunication services u/s 152(1DD) / Division IV, Part I, 1st Schedule @ 10% | 64210058 |
Page 81
[Screenshot of the return form: Data tab, Tax Chargeable / Payments > Computations.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| 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 on Income of Cotton Ginners | 9012 | |||
| Turnover / Tax Chargeable u/s 113 @0.25% | 923152 | |||
| Turnover / Tax Chargeable u/s 113 @0.75% | 923168 | |||
| Turnover / Tax Chargeable u/s 113 @ 0.50% | 923206 | |||
| Turnover / Tax Chargeable u/s 113 @ 1.25% | 923161 | |||
| Difference of Minimum Tax Chargeable on Electricity Bill u/s 235 | 923193 | |||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | |||
| Tax on High Earning Persons u/s 4C | 9231822 | |||
| Tax on deemed income u/s 7E @20% (Of 5% of FMV) | 923183 | |||
| 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 | 923201 | |||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | 0 | 0 | |
| Withholding Income Tax | 9201 | 0 | ||
| Advance Income Tax | 9202 | |||
| Advance Income Tax u/s 147(5C) | 92026 | |||
| Advance Tax Paid under 147 for Builders/Developers (100D) | 92025 | |||
| Advance Income Tax u/s 147A | 92022 | |||
| Admitted Income Tax | 9203 | |||
| Demanded Income Tax | 9204 | |||
| Refundable Income Tax | 9210 |
Page 82
[Screenshot of the return form: Data tab, Wealth Statement > Personal Expenses. Left menu under Wealth Statement: Personal Expenses, Personal Assets / Liabilities, Reconciliation of Net Assets.]
| Description | Code | Amount |
|---|---|---|
| Personal Expenses | 7089 | |
| Rent | 7051 | |
| Rates / Taxes / Charge / Cess | 7052 | |
| Vehicle Running / Maintenence | 7055 | |
| Travelling | 7056 | |
| Electricity | 7058 | |
| Water | 7059 | |
| Gas | 7060 | |
| Telephone | 7061 | |
| Asset Insurance / Security | 7066 | |
| Medical | 7070 | |
| Educational | 7071 | |
| Club | 7072 | |
| Functions / Gatherings | 7073 | |
| Donation, Zakat, Annuity, Profit on Debt, Life Insurance Premium, etc. | 7076 | |
| Other Personal / Household Expenses | 7087 | |
| Contribution in Expenses by Family Members | 7088 |
Page 83
[Screenshot of the return form: Data tab, Wealth Statement > Personal Assets / Liabilities.]
| Description | Code | Amount |
|---|---|---|
| Agricultural Property | 7001 | |
| Commercial, Industrial, Residential Property (Non-Business) | 7002 | |
| Business Capital | 7003 | |
| Equipment (Non-Business) | 7004 | |
| Animal (Non-Business) | 7005 | |
| Investment (Non-Business) (Account / Annuity / Bond / Certificate / Debenture / Deposit / Fund / Instrument / Policy / Share / Stock / Unit, etc.) | 7006 | |
| Debt (Non-Business) (Advance / Debt / Deposit / Prepayment / Receivable / Security) | 7007 | |
| Motor Vehicle (Non-Business) | 7008 | |
| Precious Possession | 7009 | |
| Household Effect | 7010 | |
| Personal Item | 7011 | |
| Cash (Non-Business) | 7012 | |
| Any Other Asset | 7013 | |
| Assets in Others' Name | 7014 | |
| Total Assets inside Pakistan | 7015 | |
| Assets held outside Pakistan | 7016 | |
| Capital or voting rights in foreign company | 7018 | |
| Total Assets held outside pakistan | 7020 | |
| Total Assets | 7019 | |
| Credit (Non-Business) (Advance / Borrowing / Credit / Deposit / Loan / Mortgage / Overdraft / Payable) | 7021 | |
| Total Liabilities | 7029 |
Page 84
[Screenshot of the return form: Data tab, Wealth Statement > Reconciliation of Net Assets.]
| Description | Code | Amount |
|---|---|---|
| Net Assets Current Year | 703001 | |
| Net Assets Previous Year | 703002 | |
| Increase / Decrease in Assets | 703003 | |
| Inflows | 7049 | |
| Income Declared as per Return for the year subject to Normal Tax | 7031 | |
| Income Declared as per Return for the year Exempt from Tax | 7032 | |
| Income Attributable to Receipts, etc. Declared as per Return for the year subject to Final / Fixed Tax | 7033 | |
| Adjustments in Inflows | 7034 | |
| Foreign Remittance | 7035 | |
| Inheritance | 7036 | |
| Gift | 7037 | |
| Gain on Disposal of Assets, excluding Capital Gain on Immovable Property | 7038 | |
| Income Attributable to Receipts (Builders/Developers) | 7039 | |
| Others | 7048 | |
| Outflows | 7099 | |
| Personal Expenses | 7089 | |
| Adjustments in Outflows | 7098 | |
| Gift | 7091 | |
| Loss on Disposal of Assets | 7092 | |
| Unreconciled Amount | 703000 | |
| Assets Transferred / Sold / Gifted / Donated during the year | 703004 |
Page 86
[Screenshot of the return form: Depreciation tab.]
Depreciation
| Description | Code | WDV (BF) | Deletion | Addition (Used in Pakistan) | Extent of Use | Addition (New) | Extent of Use | Initial Allowance | Depreciation | WDV (CF) |
|---|---|---|---|---|---|---|---|---|---|---|
| Depreciation | 324802 | |||||||||
| Building (all types) | 330205 | |||||||||
| Ramp for Disabled Persons | 33020405 | |||||||||
| Plant / Machinery (not Otherwise specified) | 33030105 | |||||||||
| Plant / Machinery eligible for Initial Allowance | 330308 | |||||||||
| Computer Hardware / Allied Items / Equipment used in manufacture of IT products | 33030205 | |||||||||
| Furniture (including fittings) | 33030305 | |||||||||
| Technical / Professional Books | 33030405 | |||||||||
| Offshore Installations of mineral Oil concerns | 33030605 | |||||||||
| Motor Vehicle (not plying for hire) | 3304105 | |||||||||
| Motor Vehicle (plying for hire) | 3304205 | |||||||||
| Ships | 3304305 | |||||||||
| Aircrafts / Aero Engines | 3304405 |
Page 87
[Screenshot of the return form: Minimum Tax tab.]
Minimum Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable |
|---|---|---|---|---|---|---|---|
| Import u/s 148 @1% | 64010052 | ||||||
| Import u/s 148 @2% | 64010054 | ||||||
| Import u/s 148 @3.5% | 64010084 | ||||||
| Import u/s 148 @4% | 64010058 | ||||||
| Import u/s 148 @5.5% | 64010061 | ||||||
| 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 | ||||||
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | ||||||
| Fee for advertisement services to a Non resident u/s 152(1AAA) | 64050056 | ||||||
| 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) @0.5% | 64060151 | ||||||
| Payment for Services u/s 153(1)(b) @1% | 64060152 | ||||||
| Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64340210 | ||||||
| Payment to Non-Resident sports persons u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050013 | ||||||
| Payments for Contracts to a PE of a Non resident u/s 152(2A)(c) | 64050012 | ||||||
| Payments for Goods to a PE of a Non resident u/s 152(2A)(a) | 64050009 | ||||||
| Tax deductible from non-residents on capital gains on debt instruments/Government securities invested through SCRA u/s 152(1D) /Division II, Part III,1st Schedule | 64060061 | ||||||
| Tax deductible from non-residents on capital gains on disposal of debt instruments/Government securities/certificates invested through FCVA/NRVA u/s 152(1DA) /Division II, Part III,1st Schedule | 64050050 | ||||||
| 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) @0.5% | 64060051 | ||||||
| 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 |
Page 93
[Screenshot of the return form: Attribute tab.]
Attributes
| Field | Input |
|---|---|
| Business Sector-1 | Select option |
| Business Sector-2 | Select option |
| Business Sector-3 | Select option |
| Business Sector-4 | Select option |
| Business Sector-5 | Select option |
| No. of children for whom Educational Fee is paid | |
| Residence Status | Select option |
| Special Tax Rate for Dividend covered under ADDT | |
| Special Tax Rate for Royalty / Fee for Technical Services covered under ADDT | |
| Special Tax Rate for Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident covered under ADDT | |
| Special Tax Rate for Profit on Debt to a Non-Resident covered under ADDT | |
| Average Tax Rate for Employment Termination Benefits u/s 12(6) | |
| Relevant Tax Rate for Salary Arrears u/s 12(7) | |
| Enlistment Date | (date) |
| Class for Issuance / Renewal of License u/s 236J | Select option |
Page 94
No text layer on this page. See page 94 of the official file.
Page 95
No text layer on this page. See page 95 of the official file.
Page 102
[Screenshot of the return form. Tabs: Data, Payment, Attribute. Data tab, Tax Chargeable / Payments > Adjustable Tax. Left menu: Employment, Capital Assets, Other Sources, Foreign Sources / Agriculture, Tax Chargeable / Payments, Wealth Statement.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Adjustable Tax | 640000 | |||
| Salary of Employees u/s 149 | 64020004 | |||
| Directorship Fee u/s 149(3) | 64020005 | |||
| Profit on Debt u/s 151 @ 15% | 64040005 | |||
| 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 | |||
| Goods Transport Public Vehicle Tax u/s 234 | 64130001 | |||
| Private Vehicle Tax u/s 234 | 64130003 | |||
| Electricity Bill of Domestic Consumer u/s 235 | 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 | |||
| Purchase by Auction u/s 236A (including renewal of license) | 64150101 | |||
| 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 |
Page 104
[Screenshot of the return form. Tabs: Data, Payment, Attribute. Data tab, Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 640001 | 0 | 0 | 0 |
| Dividend u/s 150 @7.5% | 64030052 | |||
| Dividend u/s 150 @15% | 64030055 | |||
| Profit on Debt u/s 151 u/c 5AB, Part II, Second Schedule (ATL @10%, non-ATL @20%) | 64040056 | |||
| 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 | |||
| Electricity Bill of Domestic Consumer u/s 235 | 64140053 | |||
| Capital Gains on Immovable Property u/s 37(1A) | 64220050 | 0 | 0 | 0 |
| Capital Gains on Immovable Property u/s 37(1A) where holding period does not exceed 1 year | 64220058 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceed 1 year but does not exceed 2 years | 64220059 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceed 2 years but does not exceed 3 years | 64330058 |
Page 105
[Screenshot of the return form, continued: Final / Fixed / Minimum / Average / Relevant / Reduced Tax.]
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable |
|---|---|---|---|---|
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceed 2 years but does not exceed 3 years | 64330058 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceed 3 years but does not exceed 4 years | 64330059 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 4 years but does not exceed 5 years | 64220060 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 5 years but does not exceed 6 years | 64330064 | |||
| Capital Gains on Immovable Property u/s 37(1A) where holding period exceeds 6 years | 64330065 | |||
| 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 / Mutual Funds / Collective Schemes / REIT u/s 37A @10% | 64220158 | |||
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (For stock funds) u/s 37A @12.5% | 64220161 | |||
| Capital Gains on Securities / Mutual Funds / Collective Schemes / REIT (Other than stock funds) u/s 37A @25% | 64220159 | |||
| Capital Gains on Securities u/s 37A @12.5% (securities acquired before July 01, 2022 regardless of holding period) | 64220155 | |||
| Capital Gains on Securities u/s 37A @15% | 64220156 | |||
| Profit on debt u/s 7B (amount not exceeding 5 million) | 64310056 | |||
| Transport Monetization for Government Servants (after deduction of drivers salary) u/c (27), Part II, 2nd Schedule | 64210051 | |||
| 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 | |||
| Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV, Part I, 1st Schedule @ 10% | 64210057 | |||
| Tax deduction on payment to persons to card network company/payment gateway or any other persons/interbank financial telecommunication services u/s 152(1DD) / Division IV, Part I, 1st Schedule @ 10% | 64210058 |
Page 107
[Screenshot of the return form. Tabs: Data, Payment, Attribute. Data tab, Tax Chargeable / Payments > Computations.]
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax |
|---|---|---|---|---|
| Income from Salary | 1000 | |||
| Income / (Loss) from Other Sources | 5000 | |||
| Foreign Income | 6000 | |||
| Agriculture Income | 6100 | |||
| 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 | |||
| Tax Reductions | 9309 | |||
| Tax Credits | 9329 | |||
| Tax on High Earning Persons u/s 4C | 9231822 | |||
| Tax on deemed income u/s 7E @20% (Of 5% of FMV) | 923183 | |||
| Difference of Minimum Tax Chargeable u/s 236C (2)(Proviso) | 923189 | |||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | 0 | 0 | |
| Withholding Income Tax | 9201 | 0 |
Page 109
[Screenshot of the return form. Tabs: Data, Payment, Attribute. Data tab, Wealth Statement > Personal Expenses.]
| Description | Code | Amount |
|---|---|---|
| Personal Expenses | 7089 | |
| Rent | 7051 | |
| Rates / Taxes / Charge / Cess | 7052 | |
| Vehicle Running / Maintenence | 7055 | |
| Travelling | 7056 | |
| Electricity | 7058 | |
| Water | 7059 | |
| Gas | 7060 | |
| Telephone | 7061 | |
| Asset Insurance / Security | 7066 | |
| Medical | 7070 | |
| Educational | 7071 | |
| Club | 7072 | |
| Functions / Gatherings | 7073 | |
| Donation, Zakat, Annuity, Profit on Debt, Life Insurance Premium, etc. | 7076 | |
| Other Personal / Household Expenses | 7087 | |
| Contribution in Expenses by Family Members | 7088 |
Page 110
[Screenshot of the return form. Tabs: Data, Payment, Attribute. Data tab, Wealth Statement > Personal Assets / Liabilities.]
| Description | Code | Amount |
|---|---|---|
| Agricultural Property | 7001 | |
| Commercial, Industrial, Residential Property (Non-Business) | 7002 | |
| Business Capital | 7003 | |
| Equipment (Non-Business) | 7004 | |
| Animal (Non-Business) | 7005 | |
| Investment (Non-Business) (Account / Annuity / Bond / Certificate / Debenture / Deposit / Fund / Instrument / Policy / Share / Stock / Unit, etc.) | 7006 | |
| Debt (Non-Business) (Advance / Debt / Deposit / Prepayment / Receivable / Security) | 7007 | |
| Motor Vehicle (Non-Business) | 7008 | |
| Precious Possession | 7009 | |
| Household Effect | 7010 | |
| Personal Item | 7011 | |
| Cash (Non-Business) | 7012 | |
| Any Other Asset | 7013 | |
| Assets in Others' Name | 7014 | |
| Total Assets inside Pakistan | 7015 | |
| Assets held outside Pakistan | 7016 | |
| Capital or voting rights in foreign company | 7018 | |
| Total Assets held outside pakistan | 7020 | |
| Total Assets | 7019 | |
| Credit (Non-Business) (Advance / Borrowing / Credit / Deposit / Loan / Mortgage / Overdraft / Payable) | 7021 | |
| Total Liabilities | 7029 |
Page 111
[Screenshot of the return form. Tabs: Data, Payment, Attribute. Data tab, Wealth Statement > Reconciliation of Net Assets.]
| Description | Code | Amount |
|---|---|---|
| Net Assets Current Year | 703001 | |
| Net Assets Previous Year | 703002 | |
| Increase / Decrease in Assets | 703003 | |
| Inflows | 7049 | |
| Income Declared as per Return for the year subject to Normal Tax | 7031 | |
| Income Declared as per Return for the year Exempt from Tax | 7032 | |
| Income Attributable to Receipts, etc. Declared as per Return for the year subject to Final / Fixed Tax | 7033 | |
| Adjustments in Inflows | 7034 | |
| Foreign Remittance | 7035 | |
| Inheritance | 7036 | |
| Gift | 7037 | |
| Gain on Disposal of Assets, excluding Capital Gain on Immovable Property | 7038 | |
| Others | 7048 | |
| Outflows | 7099 | |
| Personal Expenses | 7089 | |
| Gift | 7091 | |
| Loss on Disposal of Assets | 7092 | |
| Adjustments in Outflows | 7098 | |
| Unreconciled Amount | 703000 | |
| Assets Transferred / Sold / Gifted / Donated during the year | 703004 |
Page 113
[F.No. 1(2)R&S/2024]
(Angel David)
Second Secretary (Rules & SROs)
Related Income Tax SROs on return forms
- SRO 1212(I)/20257 July 2025Draft Electronic Income Tax Return Forms for Tax Year 2025
- SRO 1213(I)/20257 July 2025Draft Simplified Electronic Income Tax Return Individuals Form for Tax Year 2025
- SRO 1321(I)202428 August 2024Return for traders for tax year 2024 and onwards who have not filed return for tax year 2023
- SRO 950(I)/20244 July 2024Manual Income Tax Return Forms for Individuals for Tax Year, 2024
- SRO 896(I)/202421 June 2024Draft Manual Income Tax Return Forms for Individuals for Tax Year 2024
- SRO 895(I)/202421 June 2024Draft Income Tax Return Forms for Salaried Persons, AOP, Companies, Business Individuals etc. for Tax Year 2024