Return Of Total Income/Statement Of Final Taxation For Companies For Tax Year 2014
SRO 963(I)/2014Return forms
SRO 963(I)/2014 is an Income Tax SRO dated 17 September 2014, listed by FBR as "Return Of Total Income/Statement Of Final Taxation For Companies For Tax Year 2014".
FBR publishes pages of this SRO as scanned images, so 13 of its 22 pages were transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
REVENUE DIVISION
FEDERAL BOARD OF REVENUE
Islamabad, the 17th September, 2014.
NOTIFICATION
(Income Tax)
S.R.O. 963 (I)/2014.- In exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Board of Revenue is pleased to direct that the following further amendment shall be made in the Income Tax Rules, 2002, the same have been previously published vide Notification No. S.R.O. 686(I)/2014, dated the 23rd July, 2014 as required by sub-section (3) of the said section, namely:-
In the aforesaid Rules, in the Second Schedule, after Part-II E, the following shall be inserted, namely:-
Page 2
Task: 114(1) (Return of Income filed voluntarily for complete year)
Tax Year: 2014
Declaration: Property - Receipts / Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 3
Declaration: Business - Manufacturing / Trading Items
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Business | 3000 | ||||
| Net Revenue (excluding Sales Tax, Federal Excise, Brokerage, Commission, Discount, Freight Outward) | 3029 | ||||
| Gross Revenue (excluding Sales Tax, Federal Excise) | 3009 | ||||
| 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 |
Page 4
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Import Raw Material / Components Consumed | 3066 | ||||
| Stores / Spares Consumed | 3067 | ||||
| Fuel Consumed | 3068 | ||||
| Work in Process Consumed | 3064 | ||||
| Self-Manufactured Finished Goods Consumed | 3063 | ||||
| Domestic Finished Goods Consumed | 3061 | ||||
| Import Finished Goods Consumed | 3062 | ||||
| Direct Expenses | 3089 | ||||
| Salaries / Wages | 3071 | ||||
| Power | 3073 | ||||
| Gas | 3074 | ||||
| Repair / Maintenance | 3077 | ||||
| Insurance | 3080 | ||||
| Royalty | 3081 | ||||
| Fee for Technical Services | 3082 | ||||
| Other Direct Expenses | 3083 | ||||
| Accounting Amortization | 3087 | ||||
| Accounting Depreciation | 3088 | ||||
| Closing Stock | 3099 | ||||
| Domestic Raw Material / Components Closing Balance | 3095 | ||||
| Import Raw Material / Components Closing Balance | 3096 | ||||
| Stores / Spares Closing Balance | 3097 | ||||
| Fuel Closing Balance | 3098 | ||||
| Work in Process Closing Balance | 3094 | ||||
| Self-Manufactured Finished Goods Closing Balance | 3093 | ||||
| Domestic Finished Goods Closing Balance | 3091 | ||||
| Import Finished Goods Closing Balance | 3092 | ||||
| Gross Profit / (Loss) | 3100 |
Page 6
Declaration: Business - Management, Administrative, Selling & Financial Expenses
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Management, Administrative, Selling & Financial Expenses | 3199 | ||||
| Rent | 3151 | ||||
| Rates / Taxes / Cess | 3152 | ||||
| Salaries / Wages / Perquisites / Benefits | 3154 | ||||
| Traveling / Conveyance / Vehicles Running / Maintenance | 3155 | ||||
| Electricity / Water / Gas | 3158 | ||||
| Communication | 3162 | ||||
| Repair / Maintenance | 3165 | ||||
| Stationery / Printing / Photocopies / Office Supplies | 3166 | ||||
| Advertisement / Publicity / Promotion | 3168 | ||||
| Insurance | 3170 | ||||
| Professional Charges | 3171 | ||||
| Profit on Debt (Financial Charges / Markup / Interest) | 3172 | ||||
| Donation / Charity | 3174 | ||||
| Brokerage / Commission | 3178 | ||||
| Other Indirect Expenses | 3180 | ||||
| Directors Fee | 3183 | ||||
| Workers Profit Participation Fund | 3185 | ||||
| Provision for Doubtful / Bad Debts | 3191 | ||||
| Provision for Obsolete Stocks / Stores / Spares / Fixed Assets | 3192 | ||||
| Provision for Diminution in Value of Investment | 3193 | ||||
| Irrecoverable Debts Written off | 3186 | ||||
| Obsolete Stocks / Stores / Spares / Fixed Assets Written off | 3187 | ||||
| Accounting (Loss) on Sale of Intangibles | 3195 | ||||
| Accounting (Loss) on Sale of Assets | 3196 | ||||
| Accounting Amortization | 3197 | ||||
| Accounting Depreciation | 3198 | ||||
| Accounting Profit / (Loss) | 3200 |
Page 7
Declaration: Business - Inadmissible / Admissible Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Inadmissible Deductions | 3239 | ||||
| Add Backs u/s 29(2) Provision for Doubtful Debts | 3201 | ||||
| Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets | 3202 | ||||
| Add Backs Provision for Diminution in Value of Investment | 3203 | ||||
| Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or Capitalised | 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) Contributons to Unrecognized / Unapproved Funds | 3209 | ||||
| Add Backs u/s 21(f) Contributons 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(k) Value of Perquisites / Allowances exceeding 50% of salary of the Employee | 3214 | ||||
| Add Backs u/s 21(l) Expenditure under a single Account head exceeding prescribed amount not paid through prescribed mode | 3215 | ||||
| Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed mode | 3216 | ||||
| Add Backs u/s 21(n) Capital Expenditure | 3217 | ||||
| Add Backs u/s 67(1) Expenditure attributable to non business Income | 3218 | ||||
| Add Backs u/s 34(5) Liabilities allowed Previously as deduction not Paid within three Years | 3219 | ||||
| Add Backs u/s 28(1)(b) Lease Rental not admissible | 3220 | ||||
| Add Backs Tax Gain on Sale of Intangibles | 3225 | ||||
| Add Backs Tax Gain on Sale of Assets | 3226 | ||||
| Add Backs Pre-Commencement Expenditure / Deferred Cost | 3230 | ||||
| Other Inadmissible Deductions | 3234 | ||||
| Add Backs Accounting (Loss) on Sale of Intangibles | 3235 | ||||
| Add Backs Accounting (Loss) on Sale of Assets | 3236 |
Page 9
Declaration: Business - Business Assets / Equity / Liabilities
| Description | Code | Amount | Action | ||
|---|---|---|---|---|---|
| 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 | ||||
| Long Term 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 |
Page 11
Declaration: Business - Transactions > PKR 50 Million with Non-Residents
| Description | Code | Receipts | Payments | Action | |
|---|---|---|---|---|---|
| Total Value of Revenue Transactions with Non-Residents | 3849 | ||||
| Raw Material / Components | 3801 | ||||
| Finished Goods | 3802 | ||||
| Stock in Trade | 3803 | ||||
| Others | 3804 | ||||
| Rent | 3805 | ||||
| Royalty / License Fee / Franchise Fee | 3806 | ||||
| Intangibles | 3807 | ||||
| Fee for Managerial / Financial / Administrative / Marketing / Training Services | 3808 | ||||
| Fee for Engineering / Technical / Construction Services | 3809 | ||||
| Fee for Research / Development Services | 3810 | ||||
| Commission | 3811 | ||||
| Profit on Debt (Financial Charges / Markup / Interest) | 3812 | ||||
| Dividend (Common / Preferred Stock / Deemed Dividend) | 3813 | ||||
| Insurance Premium | 3814 | ||||
| Guarantees | 3815 | ||||
| Others (including Derivatives) | 3816 | ||||
| Expenses Reimbursement at cost | 3817 | ||||
| Total Value of Capital Transactions with Non-Residents | 3899 | ||||
| Interest Bearing Loan Opening Balance | 3851 | ||||
| Interest Bearing Loan Closing Balance | 3852 | ||||
| Interest Free Loan Opening Balance | 3853 | ||||
| Interest Free Loan Closing Balance | 3854 | ||||
| Investments | 3855 | ||||
| Property of Capital Nature | 3856 | ||||
| Service / Tangible / Intangible Property, etc. for Non-Monetary Consideration under any arrangement including Exchange, Swap, Barter, Bonus, Discount, etc. (Yes=1, No=0) | 3891 | ||||
| Service / Tangible / Intangible Property, etc. for Nil Consideration (Yes=1, No=0) | 3892 | ||||
| Direct / Indirect Participation by a Non-Resident in Capital, Management or Control (Yes=1, No=0) | 3893 | ||||
| Number of Associates having dealings with | 3894 |
Page 14
Declaration: Foreign Sources / Agriculture - Foreign Sources
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Foreign Property Income / (Loss) | 6029 | ||||
| Foreign Property Income / (Loss) | 6021 | ||||
| Foreign Property Income / (Loss) | 6022 | ||||
| Foreign Property Income / (Loss) | 6023 | ||||
| Foreign Property Income / (Loss) | 6024 | ||||
| Foreign Business Income / (Loss) | 6039 | ||||
| Foreign Business Income / (Loss) | 6031 | ||||
| Foreign Business Income / (Loss) | 6032 | ||||
| Foreign Business Income / (Loss) | 6033 | ||||
| Foreign Business Income / (Loss) | 6034 | ||||
| Foreign Capital Gains / (Loss) | 6049 | ||||
| Foreign Capital Gains / (Loss) | 6041 | ||||
| Foreign Capital Gains / (Loss) | 6042 | ||||
| Foreign Capital Gains / (Loss) | 6043 | ||||
| Foreign Capital Gains / (Loss) | 6044 | ||||
| Foreign Other Sources Income / (Loss) | 6059 | ||||
| Foreign Other Sources Income / (Loss) | 6051 | ||||
| Foreign Other Sources Income / (Loss) | 6052 | ||||
| Foreign Other Sources Income / (Loss) | 6053 | ||||
| Foreign Other Sources Income / (Loss) | 6054 |
Declaration: Foreign Sources / Agriculture - Agriculture
| Description | Code | Amount | Action | ||
|---|---|---|---|---|---|
| Agriculture Income | 6100 | ||||
| Agriculture Income Tax Paid | 9497 | 10,000 |
Page 16
Declaration: Tax Chargeable / Payments - Final / Fixed / Minimum / Average / Relevant / Reduced Tax Regimes
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Final / Fixed / Average / Relevant / Reduced Rate Regime | 640100 | ||||
| Import u/s 148 @1% | 640152 | ||||
| Import u/s 148 @2% | 640154 | ||||
| Import u/s 148 @3% | 640156 | ||||
| Import u/s 148 @5% | 640160 | ||||
| Import of Edible Oil u/s 148 @5% | 640171 | ||||
| Import of Packing Material u/s 148 @5% | 640172 | ||||
| Dividend u/s 150 / Division III, Part I, 1st Schedule @10% | 640352 | ||||
| Dividend u/s 150 / u/r 6, 7th Schedule @20% | 640354 | ||||
| Dividend u/s 150 / u/r 6, 7th Schedule @25% | 640355 | ||||
| Dividend from a Privatized Power Generation Company u/s 150 / u/c (17), Part II, 2nd Schedule @7.5% | 640361 | ||||
| Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, Part I, 1st Schedule @15% | 640551 | ||||
| Payment for Contracts / Services to a Non-Resident u/s 152(1A) / Division II, Part III, 1st Schedule @6% | 640552 | ||||
| Insurance / Reinsurance Premium to a Non-Resident u/s 152(1AA) / Division II, Part III, 1st Schedule @5% | 640553 | ||||
| Fee for Advertisement Services to a Non-Resident u/s 152(1AAA) / Division II, Part III, 1st Schedule @10% | 640554 | ||||
| Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule @10% | 640555 | + | |||
| Payment for Goods u/s 153(1)(a) @1% | 640652 | ||||
| Payment for Goods u/s 153(1)(a) @1.5% | 640653 | ||||
| Payment for Goods u/s 153(1)(a) @3.5% | 640657 | ||||
| Receipts from Contracts u/s 153(1)(c) @6% | 640675 | ||||
| Fee for Export related Services u/s 153(2) @0.5% | 640681 | ||||
| Export Proceeds u/s 154(1) @1% | 640754 | ||||
| Foreign Indenting Commission u/s 154(2) @5% | 640761 | ||||
| Prizes on Prize Bonds / Winnings of Crossword Puzzles u/s 156 @15% | 640951 | ||||
| Winnings from Raffle, Lottery, Quiz or Sale Promotion u/s 156 @20% | 640952 | ||||
| Commission / Discount on petroleum products u/s 156A @10% | 640961 | ||||
| Brokerage / Commission u/s 233 / u/c (26), Part II, 2nd Schedule @5% | 641252 |
Page 18
Declaration: Tax Chargeable / Payments - Adjustable Tax Regime
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Action | |
|---|---|---|---|---|---|
| Adjustable Tax Regime | 640000 | ||||
| Import u/s 148 | 640120 | ||||
| Profit on Debt u/s 151 / Division I. Part III, 1st Schedule @10% | 640402 | ||||
| Payment for Contracts / Services to a Non-Resident covered under ADDT u/s 152(1A) / Division II, Part III, 1st Schedule | 640501 | ||||
| Royalty / Fee for Technical Services to a Non-Resident covered under ADDT u/s 152(2) | 640502 | ||||
| Profit on Debt to a Non-Resident u/s 152(2) | 640503 | ||||
| Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2) | 640504 | ||||
| Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule | 640505 | ||||
| Payment for Transport Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 640506 | ||||
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 640507 | ||||
| Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 640508 | ||||
| Payment for Goods u/s 153(1)(a) (ADJUSTABLE TAX ONLY) | 640691 | ||||
| Payment for Services u/s 153(1)(b) | 640692 | ||||
| Rent of Property u/s 155 | 640801 | + | |||
| Cash Withdrawal from Bank u/s 231A | 641001 | + | |||
| Certain Banking Transactions u/s 231AA | 641011 | ||||
| Motor Vehicle Registration Fee u/s 231B | 641021 | + | |||
| Shares traded through a member of a Stock exchange u/s 233A (1)(a) / (b) | 641201 | ||||
| Margin Financing, Margin Trading or Securities Lending u/s 233AA | 641211 | ||||
| Motor Vehicle Token Tax u/s 234 | 641301 | + | |||
| Electricity Bill u/s 235 | 641401 | + | |||
| Phone Bill / Pre-Paid Card / Units u/s 236 | 641501 | + | |||
| Purchase by Auction u/s 236A | 641511 | ||||
| Domestic Air Ticket Charges u/s 236B | 641512 | ||||
| Sale / Transfer of Immovable Property u/s 236C | 641513 | ||||
| Functions / Gatherings Charges u/s 236D | 641514 | ||||
| Certification of Foreign-Produced TV Plays / Serials u/s 236E | 641515 | ||||
| Issuance / Renewal of License to Cable Opeartors / Electronic Media u/s 236F | 641516 | ||||
| Purchase by Distributors / Dealers / Wholesalers u/s 236G | 641517 | ||||
| Purchase by Retailers u/s 236H | 641518 | ||||
| Issuance / Renewal of License to Dealers / Commission Agents / Arhatis u/s 236J | 641520 | ||||
| Tax Paid in Advance | 9459 | ||||
| Tax Paid on Declared Income | 9469 |
Page 19
Declaration: Tax Chargeable / Payments - Computations
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Property | 2000 | ||||
| Income / (Loss) from Business | 3000 | ||||
| Gains / (Loss) from Capital Assets | 4000 | ||||
| Income / (Loss) from Other Sources | 5000 | ||||
| Foreign Income | 6000 | ||||
| Agriculture Income | 6100 | ||||
| Share in untaxed Income from AOP | 3131 | ||||
| Share in Taxed Income from AOP | 3141 | ||||
| Total Income | 9000 | ||||
| Deductible Allowances | 9009 | ||||
| Taxable Income | 9100 | ||||
| Adjusted Accounting Profit Chargeable to Alternate Corporate Tax u/s 113C | 9199 | ||||
| Tax Chargeable | 9200 | ||||
| Normal Tax | 920000 | ||||
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 920100 | ||||
| WWF Chargeable | 920900 | ||||
| Tax Credits | 9329 | ||||
| Tax Chargeable on Turnover u/s 113 @0.2% | 923152 | ||||
| Tax Chargeable on Turnover u/s 113 @0.25% | 923163 | ||||
| Tax Chargeable on Turnover u/s 113 @0.5% | 923155 | ||||
| Tax Chargeable on Turnover u/s 113 @1% | 923160 | ||||
| Difference of Minimum Tax Chargeable u/s 148(8) / 153(3)(b) | 923192 | ||||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | ||||
| Difference of Alternate Corporate Tax u/s 113C | 923197 | ||||
| Adjustment of Minimum Tax Paid u/s 113 in earlier Year(s) | 923198 | ||||
| Share in Tax Paid on Taxed Income from AOP | 923200 | ||||
| Tax Collected / Deducted / Paid | 9400 | ||||
| Refund Adjustment of Other Year(s) against Demand of this Year | 94981 | ||||
| Tax Refundable | 99991 | ||||
| Tax Payable | 99992 | ||||
| WWF Paid | 9495 |
Page 22
This notification shall be applicable for the tax year 2014.
[[illegible] No.4(51)ITP/2014-A]
(Rabia Yaser Durrani)
Secretary (Income Tax Policy)
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