Income Tax Return Forms for Salaried Persons, AOPs, Business Individual and Companies for Tax Year 2022
SRO 978(I)/2022Return forms
SRO 978(I)/2022 is an Income Tax SRO dated 30 June 2022, listed by FBR as "Income Tax Return Forms for Salaried Persons, AOPs, Business Individual and Companies for Tax Year 2022".
FBR publishes pages of this SRO as scanned images, so 47 of its 94 pages were transcribed by Qanoon Digest from the page images, with tables set out as tables. Pages marked as typed text come from the PDF itself. Check the official PDF before relying on any wording or figure.
Page 1
Government of Pakistan
Revenue Division
Federal Board of Revenue
Islamabad, the 30th June, 2022.
Notification
(Income Tax)
S.R.O. 978(I)/2022.- 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 amendments shall be made in the Income Tax Rules, 2002, the same having been previously published vide Notification No. S.R.O. 820(I)/2022, dated the 21st June, 2022 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-U, the following new Part-II-V shall be added, namely:-
Page 2
"Part-II-V
Electronic Return for Salaried Individuals
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Task: 114(1) (Return of Income for a person deriving income only from salary and other sources eligible to file salary re
Transaction Date: 16-Jun-2022
Name:
Registration Number:
Period: 01-Jul-2021 - 30-Jun-2022 | Tax Year: 2022 | Valid Upto: | Due Date: | Document Date: | Submission Date: *
Tabs: Data | Payment | Attribute | Verification
Menu: Employment (Salary) | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments | 116 - Wealth Statement
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| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income from Salary | 1000 | ||||
| Pay, Wages or Other Remuneration (including Arrears of Salary) | 1009 | ||||
| Allowances (including Flying / Submarine Allowance) | 1049 | ||||
| Expenditure Reimbursement | 1059 | ||||
| Value of Perquisites (including Transport Monetization for Government Servants) | 1089 | ||||
| Value of Perquisites (including Transport Monetization for Government Servants) | 1089 | ||||
| Profits in Lieu of or in Addition to Pay, Wages or Other Remuneration (including Employment Termination Benefits) | 1099 |
Tabs: Data | Payment | Attribute | Verification
Menu: Employment | Capital Assets (Capital Gains / (Loss), Long Term, Short Term) | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments | 116 - Wealth Statement
Select Language: ENGLISH | Calculate | Import Previous Return
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Gains / (Loss) from Capital Assets | 4000 |
Page 6
Tabs: Data | Payment | Attribute | Verification
Menu: Employment | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments (Deductible Allowances, Tax Reductions, Tax Credits, Adjustable Tax, Final / Fixed / Minimum / Average / Relevant / Reduced Tax, Computations) | 116 - Wealth Statement
Select Language: ENGLISH | Calculate | Import Previous Return
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| 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 | ||||
| Cash Withdrawal from Bank u/s 231A | 64100101 | + | |||
| Certain Banking Transactions u/s 231AA | 64100201 | + | |||
| 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 | ||||
| Domestic Air Ticket Charges u/s 236B | 64150201 | ||||
| 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 | ||||
| Educational Institution Fee u/s 236I | 64150901 | ||||
| Purchase / Transfer of Immovable Property u/s 236K | 64151101 | ||||
| Purchase of International Air Ticket u/s 236L | 64151201 | ||||
| Banking transactions otherwise than through cash u/s 236P | 64151501 | ||||
| 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 7
Tabs: Data | Payment | Attribute | Verification
Menu: Employment | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments (Deductible Allowances, Tax Reductions, Tax Credits, Adjustable Tax, Final / Fixed / Minimum / Average / Relevant / Reduced Tax, Computations) | 116 - Wealth Statement
Select Language: ENGLISH | Calculate | Import Previous Return
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 640001 | ||||
| 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 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period does not exceed 1 year | 64220058 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 1 year but does not exceed 2 years | 64220059 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 2 years but does not exceed 3 years | 64330058 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 3 years but does not exceed 4 years | 64330059 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceeds 4 years | 64220060 | ||||
| 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 u/s 37A @10% | 64220158 | ||||
| Capital Gains on Securities u/s 37A @12.5% | 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 | ||||
| Flying / Submarine Allowance (not exceeding basic pay) u/c (1), Part III, 2nd Schedule | 64210052 | ||||
| Allowance to Pilots (exceeding basic pay) u/c (1AA), Part III, 2nd Schedule | 64210053 | ||||
| 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 |
Page 13
Electronic Return for AOPs
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Task: 114(1) (Return of Income filed voluntarily for complete year)
Transaction Date: 15-Jun-2022
Name:
Registration Number:
Period: 01-Jul-2021 - 30-Jun-2022 | Tax Year: 2022 | Valid Upto: | Due Date: | Document Date: | Submission Date: *
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Property (Receipts / Deductions) | Business | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments
Select Language: ENGLISH | Calculate | Import Previous Return
| 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 16
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Property (Receipts / Deductions) | Business (Manufacturing / Trading Items, Other Revenues, Management, Administrative, Selling & Financial Expenses, Inadmissible / Admissible Deductions, Adjustments, Business Assets / Equity / Liabilities) | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments
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| 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 | ||||
| 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 17
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Property (Receipts / Deductions) | Business (Manufacturing / Trading Items, Other Revenues, Management, Administrative, Selling & Financial Expenses, Inadmissible / Admissible Deductions, Adjustments, Business Assets / Equity / Liabilities) | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments
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| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Inadmissible Deductions | 3239 | ||||
| Add Backs u/s 29(2) Provision for Doubtful Debts | 3201 | ||||
| Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets | 3202 | ||||
| Add Backs Provision for Diminution in Value of Investment | 3203 | ||||
| Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or Capitalized | 3204 | ||||
| Add Backs u/s 21(a) Cess / Rate / Tax levied on Profits / Gains | 3205 | ||||
| Add Backs u/s 21(b) Amount of Tax Deducted at Source | 3206 | ||||
| Add Backs u/s 21(c) Payments liable to Deduction of Tax at Source but Tax not Deducted / Paid | 3207 | ||||
| Add Backs u/s 21(d) Entertainment Expenditure above prescribed limit | 3208 | ||||
| Add Backs u/s 21(e) Contributions to Unrecognized / Unapproved Funds | 3209 | ||||
| Add Backs u/s 21(f) Contributions to Funds not under effective arrangement for deduction of Tax at source | 3210 | ||||
| Add Backs u/s 21(g) Fine / Penalty for violation of any law / rule / regulation | 3211 | ||||
| Add Backs u/s 21(h) Personal Expenditure | 3212 | ||||
| Add Backs u/s 21(j) Profit on Debt / brokerage / Commission / salary / remuneration Paid by an AOP to its member | 3213 | ||||
| Add Backs u/s 21(l) Expenditure under a single Account head exceeding prescribed amount not paid through prescribed mode | 3215 | ||||
| Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed mode | 3216 | ||||
| Add Backs u/s 21(n) Capital Expenditure | 3217 | ||||
| Add Backs u/s 67(1) Expenditure attributable to Non-Business Income | 3218 | ||||
| Add Backs u/s 34(5) Liabilities allowed Previously as deduction not Paid within three Years | 3219 | ||||
| Add Backs u/s 28(1)(b) Lease Rental not admissible | 3220 |
Page 18
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 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 | ||||
| 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 25
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Property | Business | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments (Deductible Allowances, Tax Reductions, Tax Credits, Adjustable Tax, Final / Fixed / Minimum / Average / Relevant / Reduced Tax, Computations)
Select Language: ENGLISH | Calculate | Import Previous Return
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Adjustable Tax | 640000 | ||||
| Import u/s 148 @1% | 64010002 | ||||
| Import u/s 148 @2% | 64010004 | ||||
| Import u/s 148 @3% | 64010006 | ||||
| Import u/s 148 @4% | 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 to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule | 64050009 | ||||
| Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050012 | ||||
| Payment for Goods u/s 153(1)(a) @1% | 64060002 | ||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060003 | ||||
| Payment for Goods u/s 153(1)(a) @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 | ||||
| Payment of Royalty to Resident Persons u/s 153B @ 15% | 64060232 | ||||
| Rent of Immoveable Property u/s 155 | 64080001 | + | |||
| Cash Withdrawal from Bank u/s 231A | 64100101 | + | |||
| Certain Banking Transactions u/s 231AA | 64100201 | + | |||
| Motor Vehicle Registration Fee u/s 231B(1) | 64100301 | + |
Page 26
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| 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 | + | |||
| 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 | ||||
| Domestic Air Ticket Charges u/s 236B | 64150201 | ||||
| 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 | ||||
| Advance Tax on Functions and Gatherings u/s 236D | 64150406 | ||||
| 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 | ||||
| Purchase of International Air Ticket u/s 236L | 64151201 | ||||
| Banking transactions otherwise than through cash u/s 236P | 64151501 | ||||
| Advance tax on extraction of minerals u/s 236V | 64151904 | ||||
| Adjustments under 236A for Builders/Developers | 64310010 | ||||
| Adjustments under 236K for Builders/Developers | 64310011 | ||||
| Advance tax on On-Money u/s 231B(2A) | 64010033 | ||||
| Persons remitting amount abroad through credit / debits / prepaid cards u/s 236Y | 64151905 |
Page 27
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Property | Business | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments (Deductible Allowances, Tax Reductions, Tax Credits, Adjustable Tax, Final / Fixed / Minimum / Average / Relevant / Reduced Tax, Computations)
Select Language: ENGLISH | Calculate | Import Previous Return
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 640001 | ||||
| Import u/s 148 @1% | 64010052 | ||||
| Import u/s 148 @2% | 64010054 | ||||
| Import u/s 148 @3% | 64010056 | ||||
| Advance tax u/s 236C for Investment by Non-Resident | 64330053 | ||||
| Dividend u/s 150 @25% | 64330052 | ||||
| Import u/s 148 @4% | 64010058 | ||||
| Import u/s 148 @4.5% | 64010059 | ||||
| Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64330057 | ||||
| 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 | ||||
| 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 | ||||
| Import u/s 148 @6% | 64010062 | ||||
| Import u/s 148 @1.75% | 64010081 | ||||
| Import of Edible Oil u/s 148 @5.5% | 64010161 | ||||
| Import of White Crystalline Sugar u/s 148 @0.25% | 64010191 | ||||
| Import of Packing Material u/s 148 @5.5% | 64010181 | ||||
| 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 28
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| 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 u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | ||||
| No. of imported mobile phones u/s 148 exceeding 500$ @ Rs. 5200 | 64120050 | ||||
| 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 | 64030090 | ||||
| If return on investment is exceeding 1 million on sukukh u/s 5AA | 64030091 | ||||
| If return on investment is not exceeding 1 million on sukukh u/s 5AA | 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 on SCRA of Non-Residents u/s 152(1D) / Division II, Part III, 1st Schedule | 64060061 | ||||
| Tax deductible on foreign Currency Value Account or Pakistan Value Account of Non-Residents u/s 152(1D) & (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 | ||||
| Royalty / Fee for Technical Services to a Non-Resident covered under ADTT | 64050097 | ||||
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | ||||
| Payment for foreign produced commercials to a Non-Resident u/s 152(1BA) @ 20% | 64050100 | ||||
| Payment for Goods u/s 153(1)(a) @0.5% | 64060051 | ||||
| Payment for Goods u/s 153(1)(a) @1% | 64060052 |
Page 29
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| 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) @4.5% | 64060059 | ||||
| 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) @3% | 64060156 | ||||
| Payment for Services u/s 153(1)(b) @10% | 64060170 | ||||
| Receipts from Contracts u/s 153(1)(c) @ 7% | 64060283 | ||||
| Receipts from Contracts u/s 153(1)(c) @7.5% | 64060265 | ||||
| Receipts from Contracts u/s 153(1)(c) @10% | 64060270 | ||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | ||||
| Export Proceeds u/s 154(1) @1% | 64070054 | ||||
| Foreign Indenting Commission u/s 154(2) | 64070151 | ||||
| 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 | ||||
| CNG Station Gas Bill u/s 234A | 64130151 |
Page 30
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Tax collected u/s 235 from CNG station | 64130152 | + | |||
| 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 | ||||
| Payment for use or right to use industrial, commercial and scientific equipment u/s 236Q (1) | 64151651 | ||||
| Rent of Machinery and equipment u/s 236Q (2) | 64151652 | ||||
| Sales of certain petroleum products u/s 236HA | 64151653 | ||||
| Advance tax u/s 236K for Non-Resident Transferee | 64151952 | ||||
| Capital Gains on Immovable Property u/s 37(1A) | 64220050 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period does not exceed 1 year | 64220058 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 1 year but does not exceed 2 years | 64220059 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 2 years but does not exceed 3 years | 64330058 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 3 years but does not exceed 4 years | 64330059 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceeds 4 years | 64220060 | ||||
| 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 u/s 37A @10% | 64220158 | ||||
| Capital Gains on Securities u/s 37A @12.5% | 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 | ||||
| Purchase of Locally Produced Edible Oil u/s 148(A) | 64310053 | ||||
| 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 | + | |||
| Fee for Transport Services outside Pakistan u/c (3), Part II, 2nd Sch @1% | 64310061 | ||||
| Fee for Advertising services by electronic and print media outside Pakistan u/c (3), Part II, 2nd Sch @0.75% | 64310062 |
Page 31
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Fee for Other Services outside Pakistan u/c (3), Part II, 2nd Sch @5% | 64310063 | ||||
| Receipts for Contracts outside Pakistan u/c (3), Part II, 2nd Schedule @ 3.75% | 64310071 | ||||
| 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 (ATL @ 1%, Non-ATL @ 2%) | 64060285 | ||||
| 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 |
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Property | Business | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments (Deductible Allowances, Tax Reductions, Tax Credits, Adjustable Tax, Final / Fixed / Minimum / Average / Relevant / Reduced Tax, Computations)
Select Language: ENGLISH | Calculate | Import Previous Return
| 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 | ||||
| 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 @0.3% | 923163 | ||||
| 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 | ||||
| Turnover / Tax Chargeable u/s 113 @1.5% | 923160 |
Page 33
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Import Previous Return | Calculate
| Description | Code | WDV (BF) | Remaining Useful Years | Extent of Use | Amortization | Action |
|---|---|---|---|---|---|---|
| Intangible | 3305 | + | ||||
| Expenditure providing Long Term Advantage / Benefit | 330516 | |||||
| Pre-Commencement Expenditure | 3306 | |||||
| Intangibles with unascertainable useful life @4% | 3307 |
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Import Previous Return | Calculate
| Description | Code | WDV (BF) | Deletion | Addition (Used in Pakistan) | Extent of Use | Addition (New on or after 1st July) | Extent of Use | Initial Allowance | Depreciation | WDV (CF) | Action |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Depreciation - From 1st-July-2020 | 324801 | ||||||||||
| Building (all types) | 3302 | ||||||||||
| Ramp for Disabled Persons | 330204 | ||||||||||
| Plant / Machinery (not Otherwise specified) | 330301 | ||||||||||
| Computer Hardware / Allied Items / Equipment used in manufacture of IT products | 330302 | ||||||||||
| Furniture (including fittings) | 330303 | ||||||||||
| Technical / Professional Books | 330304 | ||||||||||
| Offshore Installations of mineral Oil concerns | 330306 | ||||||||||
| Plant / Machinery eligible for Initial Allowance | 330308 | ||||||||||
| Motor Vehicle (not plying for hire) | 33041 | ||||||||||
| Motor Vehicle (plying for hire) | 33042 | ||||||||||
| Ships | 33043 | ||||||||||
| Aircrafts / Aero Engines | 33044 | ||||||||||
| Depreciation - Up to 30-June-2020 | 324802 | ||||||||||
| Building (all types) | 330205 | ||||||||||
| Ramp for Disabled Persons | 33020405 | ||||||||||
| Plant / Machinery (not Otherwise specified) | 33030105 | ||||||||||
| 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 35
| Description | Code |
|---|---|
| Payment for Services u/s 153(1)(b) @1% | 64060152 |
| 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) @4.5% | 64060059 |
| Payment for Specified Services u/s 153(1)(b) @2% | 64060555 |
| Payment for Specified Services u/s 153(1)(b) @3% | 64060156 |
| Payment for Services u/s 153(1)(b) @10% | 64060170 |
| Receipts from Contracts u/s 153(1)(c) @7.5% | 64060265 |
| Receipts from Contracts u/s 153(1)(c) @10% | 64060270 |
| Fee for Export related Services u/s 153(2) @1% | 64060352 |
| 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 u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 |
| No. of imported mobile phones u/s 148 exceeding 500$ @ Rs. 5200 | 64120050 |
| 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 |
| CNG Station Gas Bill u/s 234A | 64130151 |
| Payment for use or right to use industrial, commercial and scientific equipment u/s 236Q (1) | 64151651 |
| Rent of Machinery and equipment u/s 236Q (2) | 64151652 |
| 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 |
Page 38
No text layer on this page. See page 38 of the official file.
Page 40
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Employment | Property | Business (Manufacturing / Trading Items, Other Revenues, Management, Administrative, Selling & Financial Expenses, Inadmissible / Admissible Deductions, Adjustments, Business Assets / Equity / Liabilities) | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments | 116 - Wealth Statement
Select Language: ENGLISH | Calculate | Import Previous Return
| 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 | ||||
| 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 42
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 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 | ||||
| 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 49
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Employment | Property | Business | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments (Deductible Allowances, Tax Chargeable, Tax Reductions, Tax Credits, Adjustable Tax, Final / Fixed / Minimum / Average / Relevant / Reduced Tax, Computations) | 116 - Wealth Statement
Select Language: ENGLISH | Calculate | Import Previous Return
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Adjustable Tax | 640000 | ||||
| Import u/s 148 @1% | 64010002 | ||||
| Import u/s 148 @2% | 64010004 | ||||
| Import u/s 148 @3% | 64010006 | ||||
| Import u/s 148 @4% | 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 to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule | 64050009 | ||||
| Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050012 | ||||
| Payment for Goods u/s 153(1)(a) @1% | 64060002 | ||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060003 | ||||
| Payment for Goods u/s 153(1)(a) @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 | ||||
| Payment of Royalty to Resident Persons u/s 153B @ 15% | 64060232 | ||||
| Rent of Immoveable Property u/s 155 | 64080001 | + | |||
| Cash Withdrawal from Bank u/s 231A | 64100101 | + | |||
| Certain Banking Transactions u/s 231AA | 64100201 | + | |||
| 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 | + | |||
| 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 | + |
Page 50
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Electricity Bill of Commercial / Industrial Consumer u/s 235 | 64140050 | + | |||
| 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 | ||||
| Domestic Air Ticket Charges u/s 236B | 64150201 | ||||
| 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 | ||||
| Advance Tax on Functions and Gatherings u/s 236D | 64150406 | ||||
| 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 | ||||
| Educational Institution Fee u/s 236I | 64150901 | ||||
| Purchase / Transfer of Immovable Property u/s 236K | 64151101 | ||||
| Purchase of International Air Ticket u/s 236L | 64151201 | ||||
| Banking transactions otherwise than through cash u/s 236P | 64151501 | ||||
| Advance tax on extraction of minerals u/s 236V | 64151904 | ||||
| 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 51
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Employment | Property | Business | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments (Deductible Allowances, Tax Chargeable, Tax Reductions, Tax Credits, Adjustable Tax, Final / Fixed / Minimum / Average / Relevant / Reduced Tax, Computations) | 116 - Wealth Statement
Select Language: ENGLISH | Calculate | Import Previous Return
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 640001 | ||||
| Import u/s 148 @1% | 64010052 | ||||
| Import u/s 148 @2% | 64010054 | ||||
| Import u/s 148 @3% | 64010056 | ||||
| Advance tax u/s 236C for Investment by Non-Resident | 64330053 | ||||
| Dividend u/s 150 @25% | 64330052 | ||||
| Import u/s 148 @4% | 64010058 | ||||
| Import u/s 148 @4.5% | 64010059 | ||||
| Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64330057 | ||||
| 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 | ||||
| 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 | ||||
| Import u/s 148 @6% | 64010062 | ||||
| Import u/s 148 @1.75% | 64010081 | ||||
| Import of Edible Oil u/s 148 @5.5% | 64010161 | ||||
| Import of White Crystalline Sugar u/s 148 @0.25% | 64010191 | ||||
| Import of Packing Material u/s 148 @5.5% | 64010181 | ||||
| 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 u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | ||||
| No. of imported mobile phones u/s 148 exceeding 500$ @ Rs. 5200 | 64120050 | ||||
| Dividend u/s 150 @7.5% | 64030052 |
Page 52
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Dividend u/s 150 @15% | 64030055 | ||||
| Person receiving dividend from a company where the company’s income is exempt from tax u/s 5 | 64030090 | ||||
| If return on investment is exceeding 1 million on sukukh u/s 5AA | 64030091 | ||||
| If return on investment is not exceeding 1 million on sukukh u/s 5AA | 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 on SCRA of Non-Residents u/s 152(1D) / Division II, Part III, 1st Schedule | 64060061 | ||||
| Tax deductible on foreign Currency Value Account or Pakistan Value Account of Non-Residents u/s 152(1D) & (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 | ||||
| Royalty / Fee for Technical Services to a Non-Resident covered under ADTT | 64050097 | ||||
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | ||||
| Payment for foreign produced commercials to a Non-Resident u/s 152(1BA) @ 20% | 64050100 | ||||
| Payment to a Non-Resident on disposal of Debt instruments /securities / certificates u/s 152(1DA) @10% | 64060354 | ||||
| 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 53
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Payment for Goods u/s 153(1)(a) @0.25% | 64060082 | ||||
| Payment for Goods u/s 153(1)(a) @4.5% | 64060059 | ||||
| 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) @3% | 64060156 | ||||
| Payment for Services u/s 153(1)(b) @10% | 64060170 | ||||
| Receipts from Contracts u/s 153(1)(c) @ 7% | 64060283 | ||||
| Receipts from Contracts u/s 153(1)(c) @7.5% | 64060265 | ||||
| Receipts from Contracts u/s 153(1)(c) @10% | 64060270 | ||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | ||||
| Export Proceeds u/s 154(1) @1% | 64070054 | ||||
| Foreign Indenting Commission u/s 154(2) | 64070151 | ||||
| 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 | ||||
| CNG Station Gas Bill u/s 234A | 64130151 | ||||
| Tax collected u/s 235 from CNG station | 64130152 | + | |||
| Electricity Bill of Commercial Consumer u/s 235 | 64140051 | + |
Page 54
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Electricity Bill of Domestic Consumer u/s 235 | 64140053 | + | |||
| Electricity Bill of Industrial Consumer u/s 235 | 64140052 | + | |||
| Lease of rights to collect tolls u/s 236A(3) | 64150102 | ||||
| Payment for use or right to use industrial, commercial and scientific equipment u/s 236Q (1) | 64151651 | ||||
| Rent of Machinery and equipment u/s 236Q (2) | 64151652 | ||||
| Sales of certain petroleum products u/s 236HA | 64151653 | ||||
| Advance tax u/s 236K for Non-Resident Transferee | 64151952 | ||||
| Capital Gains on Immovable Property u/s 37(1A) | 64220050 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period does not exceed 1 year | 64220058 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 1 year but does not exceed 2 years | 64220059 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 2 years but does not exceed 3 years | 64330058 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 3 years but does not exceed 4 years | 64330059 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceeds 4 years | 64220060 | ||||
| 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 u/s 37A @10% | 64220158 | ||||
| Capital Gains on Securities u/s 37A @12.5% | 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 | ||||
| Purchase of Locally Produced Edible Oil u/s 148(A) | 64310053 | ||||
| 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 | + | |||
| Fee for Transport Services outside Pakistan u/c (3), Part II, 2nd Sch @1% | 64310061 | ||||
| Fee for Advertising services by electronic and print media outside Pakistan u/c (3), Part II, 2nd Sch @0.75% | 64310062 | ||||
| Fee for Other Services outside Pakistan u/c (3), Part II, 2nd Sch @5% | 64310063 |
Page 56
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Employment | Property | Business | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments (Deductible Allowances, Tax Chargeable, Tax Reductions, Tax Credits, Adjustable Tax, Final / Fixed / Minimum / Average / Relevant / Reduced Tax, Computations) | 116 - Wealth Statement
Select Language: ENGLISH | Calculate | Import Previous Return
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 @0.3% | 923163 | ||||
| Turnover / Tax Chargeable u/s 113 @0.75% | 923168 | ||||
| Turnover / Tax Chargeable u/s 113 @ 0.50% | 923206 |
Page 60
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Import Previous Return | Calculate
| Description | Code | WDV (BF) | Remaining Useful Years | Extent of Use | Amortization | Action |
|---|---|---|---|---|---|---|
| Intangible | 3305 | + | ||||
| Expenditure providing Long Term Advantage / Benefit | 330516 | |||||
| Pre-Commencement Expenditure | 3306 | |||||
| Intangibles with unascertainable useful life @4% | 3307 |
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Import Previous Return | Calculate
| Description | Code | WDV (BF) | Deletion | Addition (Used in Pakistan) | Extent of Use | Addition (New on or after 1st July) | Extent of Use | Initial Allowance | Depreciation | WDV (CF) | Action |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Depreciation - From 1st-July-2020 | 324801 | ||||||||||
| Building (all types) | 3302 | ||||||||||
| Ramp for Disabled Persons | 330204 | ||||||||||
| Plant / Machinery (not Otherwise specified) | 330301 | ||||||||||
| Computer Hardware / Allied Items / Equipment used in manufacture of IT products | 330302 | ||||||||||
| Furniture (including fittings) | 330303 | ||||||||||
| Technical / Professional Books | 330304 | ||||||||||
| Offshore Installations of mineral Oil concerns | 330306 | ||||||||||
| Plant / Machinery eligible for Initial Allowance | 330308 | ||||||||||
| Motor Vehicle (not plying for hire) | 33041 | ||||||||||
| Motor Vehicle (plying for hire) | 33042 | ||||||||||
| Ships | 33043 | ||||||||||
| Aircrafts / Aero Engines | 33044 | ||||||||||
| Depreciation - Up to 30-June-2020 | 324802 | ||||||||||
| Building (all types) | 330205 | ||||||||||
| Ramp for Disabled Persons | 33020405 | ||||||||||
| Plant / Machinery (not Otherwise specified) | 33030105 | ||||||||||
| 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 61
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Import Previous Return | Calculate
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable | Action |
|---|---|---|---|---|---|---|---|---|
| Import u/s 148 @1% | 64010052 | |||||||
| Import u/s 148 @2% | 64010054 | |||||||
| Import u/s 148 @3% | 64010056 | |||||||
| Import u/s 148 @4% | 64010058 | |||||||
| Import u/s 148 @5.5% | 64010061 | |||||||
| Import u/s 148 @6% | 64010062 | |||||||
| Import of Ships by Ship Breakers u/s 148(8A) @4.5% | 64010059 | |||||||
| Import of plastic raw materials under PCT heading 39.01 to 39.12 u/s 148 | 64010081 | |||||||
| Import of Edible Oil u/s 148 @5.5% | 64010161 | |||||||
| Import of White Crystalline Sugar u/s 148 @0.25% | 64010191 | |||||||
| Import of Packing Material u/s 148 @5.5% | 64010181 | |||||||
| 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 | |||||||
| 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 Goods u/s 153(1)(a) @0.25% | 64060082 |
Page 62
| Description | Code |
|---|---|
| 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) @4.5% | 64060059 |
| Payment for Specified Services u/s 153(1)(b) @2% | 64060555 |
| Payment for Specified Services u/s 153(1)(b) @3% | 64060156 |
| Payment for Services u/s 153(1)(b) @10% | 64060170 |
| Receipts from Contracts u/s 153(1)(c) @7.5% | 64060265 |
| Receipts from Contracts u/s 153(1)(c) @10% | 64060270 |
| Fee for Export related Services u/s 153(2) @1% | 64060352 |
| 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 u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 |
| No. of imported mobile phones u/s 148 exceeding 500$ @ Rs. 5200 | 64120050 |
| 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 |
| CNG Station Gas Bill u/s 234A | 64130151 |
| Payment for use or right to use industrial, commercial and scientific equipment u/s 236Q (1) | 64151651 |
| Rent of Machinery and equipment u/s 236Q (2) | 64151652 |
| 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 |
Page 65
Electronic Return for Companies
Edit | Save | Submit | Cancel | Print
Task: 114(1) (Return of Income filed voluntarily for complete year)
Transaction Date: 15-Jun-2022
Name:
Registration Number:
Period: 01-Jul-2021 - 30-Jun-2022 | Tax Year: 2022 | Valid Upto: | Due Date: | Document Date: | Submission Date: *
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Property (Receipts / Deductions) | Business | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments
Select Language: ENGLISH | Calculate | Import Previous Return
| 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 66
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
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
Select Language: ENGLISH | Calculate | Import Previous Return
| 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 |
Page 67
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 69
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
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
Select Language: ENGLISH | Calculate | Import Previous Return
| 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 70
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
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
Select Language: ENGLISH | Calculate | Import Previous Return
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Inadmissible Deductions | 3239 | ||||
| Add Backs u/s 29(2) Provision for Doubtful Debts | 3201 | ||||
| Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets | 3202 | ||||
| Add Backs Provision for Diminution in Value of Investment | 3203 | ||||
| Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or Capitalized | 3204 | ||||
| Add Backs u/s 21(a) Cess / Rate / Tax levied on Profits / Gains | 3205 | ||||
| Add Backs u/s 21(b) Amount of Tax Deducted at Source | 3206 | ||||
| Add Backs u/s 21(c) Payments liable to Deduction of Tax at Source but Tax not Deducted / Paid | 3207 | ||||
| Add Backs u/s 21(d) Entertainment Expenditure above prescribed limit | 3208 | ||||
| Add Backs u/s 21(e) Contributions to Unrecognized / Unapproved Funds | 3209 | ||||
| Add Backs u/s 21(f) Contributions to Funds not under effective arrangement for deduction of Tax at source | 3210 | ||||
| Add Backs u/s 21(g) Fine / Penalty for violation of any law / rule / regulation | 3211 | ||||
| Add Backs u/s 21(h) Personal Expenditure | 3212 | ||||
| Add Backs u/s 21(j) Profit on Debt / brokerage / Commission / salary / remuneration Paid by an AOP to its member | 3213 | ||||
| Add Backs u/s 21(l) Expenditure under a single Account head exceeding prescribed amount not paid through prescribed mode | 3215 | ||||
| Add Backs u/s 21(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 |
Page 71
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 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 | ||||
| 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 74
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
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
Select Language: ENGLISH | Calculate | Import Previous Return
| Description | Code | Receipts | Payments | Action | |
|---|---|---|---|---|---|
| Total Value of Revenue Transactions with Non-Resident associates | 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-Resident associates | 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 80
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Property | Business | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments (Deductible Allowances, Tax Reductions, Tax Credits, Adjustable Tax, Final / Fixed / Minimum / Average / Relevant / Reduced Tax, Computations)
Select Language: ENGLISH | Calculate | Import Previous Return
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Adjustable Tax | 640000 | ||||
| Import u/s 148 @1% | 64010002 | ||||
| Import u/s 148 @2% | 64010004 | ||||
| Import u/s 148 @3% | 64010006 | ||||
| Import u/s 148 @4% | 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 to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule | 64050009 | ||||
| Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 64050012 | ||||
| Payment for Goods u/s 153(1)(a) @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 | ||||
| Payment of Royalty to Resident Persons u/s 153B @ 15% | 64060232 | ||||
| Receipts from Contracts u/s 153(1)(c) @7% | 64060214 | ||||
| Rent of Immoveable Property u/s 155 | 64080001 | + | |||
| Cash Withdrawal from Bank u/s 231A | 64100101 | + |
Page 81
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Certain Banking Transactions u/s 231AA | 64100201 | + | |||
| 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 | + | |||
| 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 | ||||
| Domestic Air Ticket Charges u/s 236B | 64150201 | ||||
| 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 | ||||
| Advance Tax on Functions and Gatherings u/s 236D | 64150406 | ||||
| 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 | ||||
| Purchase of International Air Ticket u/s 236L | 64151201 | ||||
| Banking transactions otherwise than through cash u/s 236P | 64151501 | ||||
| Education related expenses remitted abroad u/s 236R | 64151701 | ||||
| Advance tax on insurance premium u/s 236U | 64151902 | ||||
| Advance tax on insurance premium u/s 236U | 64151902 | ||||
| Advance tax on extraction of minerals u/s 236V | 64151904 | ||||
| Adjustments under 236A for Builders/Developers | 64310010 | ||||
| Adjustments under 236K for Builders/Developers | 64310011 | ||||
| Advance tax on On-Money u/s 231B(2A) | 64010033 | ||||
| General insurance premium u/s 236U | 64151902 | ||||
| Life insurance premium u/s 236U | 64151903 |
Page 82
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Property | Business | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments (Deductible Allowances, Tax Reductions, Tax Credits, Adjustable Tax, Final / Fixed / Minimum / Average / Relevant / Reduced Tax, Computations)
Select Language: ENGLISH | Calculate | Import Previous Return
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 640001 | ||||
| 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% | 64010056 | ||||
| Advance tax u/s 236C for Investment by Non-Resident | 64330053 | ||||
| Dividend u/s 150 @25% | 64330052 | ||||
| Import u/s 148 @4% | 64010058 | ||||
| Import u/s 148 @4.5% | 64010059 | ||||
| Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64330057 | ||||
| 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 | ||||
| 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 | ||||
| Import u/s 148 @6% | 64010062 | ||||
| Import u/s 148 @1.75% | 64010081 | ||||
| Import of Edible Oil u/s 148 @5.5% | 64010161 | ||||
| Import of White Crystalline Sugar u/s 148 @0.25% | 64010191 | ||||
| Import of Packing Material u/s 148 @5.5% | 64010181 | ||||
| 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 u/s 148 exceeding 350$ up to 500$ @ Rs. 3000 | 64120049 | ||||
| No. of imported mobile phones u/s 148 exceeding 500$ @ Rs. 5200 | 64120050 |
Page 83
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| 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 | 64030090 | ||||
| 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 on SCRA of Non-Residents u/s 152(1D) / Division II, Part III, 1st Schedule | 64060061 | ||||
| Tax deductible on foreign Currency Value Account or Pakistan Value Account of Non-Residents u/s 152(1D) & (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 | ||||
| Royalty / Fee for Technical Services to a Non-Resident covered under ADTT | 64050097 | ||||
| Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Non-Resident covered under ADTT | 64050098 | ||||
| Payment for foreign produced commercials to a Non-Resident u/s 152(1BA) @ 20% | 64050100 | ||||
| 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) @4% | 64060058 | ||||
| Payment for Goods u/s 153(1)(a) @0.25% | 64060082 | ||||
| Payment for Services u/s 153(1)(b) @0.5% | 64060151 |
Page 84
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| 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) @3% | 64060156 | ||||
| Payment for Services u/s 153(1)(b) @8% | 64060166 | ||||
| Receipts from Contracts u/s 153(1)(c) @7% | 64060264 | ||||
| Receipts from contracts u/s 153(1)(c) @ 6.5% | 64060284 | ||||
| Fee for Export related Services u/s 153(2) @1% | 64060352 | ||||
| Export Proceeds u/s 154(1) @1% | 64070054 | ||||
| Foreign Indenting Commission u/s 154(2) | 64070151 | ||||
| Sale Proceeds of goods to exporter u/s 154(3) | 64070152 | ||||
| Sale Proceeds of of goods by industrial undertaking u/s 154(3A) | 64070153 | ||||
| Contract Payments to indirect exporter u/s 154(3B) | 64070154 | ||||
| Export Proceeds u/s 154(3C) | 64070155 | ||||
| Prize on Prize Bond u/s 156 | 64090051 | ||||
| Winnings from Crossword Puzzle u/s 156 | 64090052 | ||||
| Winnings from Raffle u/s 156 | 64090053 | ||||
| Winnings from Lottery u/s 156 | 64090054 | ||||
| Winnings from Quiz u/s 156 | 64090055 | ||||
| Winnings from Sale Promotion u/s 156 | 64090056 | ||||
| Commission / Discount on petroleum products u/s 156A @12% | 64090151 | ||||
| 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 | ||||
| CNG Station Gas Bill u/s 234A | 64130151 | ||||
| Tax collected u/s 235 from CNG station | 64130152 | + | |||
| Lease of rights to collect tolls u/s 236A(3) | 64150102 | ||||
| Payment for use or right to use industrial, commercial and scientific equipment u/s 236Q (1) | 64151651 | ||||
| Rent of Machinery and equipment u/s 236Q (2) | 64151652 | ||||
| Sales of certain petroleum products u/s 236HA | 64151653 | ||||
| Advance tax u/s 236K for Non-Resident Transferee | 64151952 |
Page 85
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Capital Gains on Immovable Property u/s 37(1A) | 64220050 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period does not exceed 1 year | 64220058 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 1 year but does not exceed 2 years | 64220059 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 2 years but does not exceed 3 years | 64330058 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceed 3 years but does not exceed 4 years | 64330059 | ||||
| Capital Gains on Immovable Property u/s 37(3A) where holding period exceeds 4 years | 64220060 | ||||
| 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 u/s 37A @10% | 64220158 | ||||
| Capital Gains on Securities u/s 37A @12.5% | 64220155 | ||||
| Capital Gains on Securities u/s 37A @15% | 64220156 | ||||
| Capital Gains on Securities u/s 37A @ corporate tax rate | 64220199 | ||||
| Capital Gains on Securities u/r 6B, 4th Schedule @ Corporate Tax Rate | 64220259 | ||||
| Profit on Debt on National Savings Certificates including Defence Saving pertaining to pervious years u/s 39(4A) | 64230052 | ||||
| Purchase of Locally Produced Edible Oil u/s 148(A) | 64310053 | ||||
| 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 | ||||
| Fee for Transport Services outside Pakistan u/c (3), Part II, 2nd Sch @1% | 64310061 | ||||
| Fee for Advertising services by electronic and print media outside Pakistan u/c (3), Part II, 2nd Sch @0.75% | 64310062 | ||||
| Fee for Other Services outside Pakistan u/c (3), Part II, 2nd Sch @4% | 64310063 | ||||
| Income derived from sources outside Pakistan by Pakistan Cricket Board u/c (3B), Part II, 2nd Schedule @ 4% | 64310064 | ||||
| Receipts for Contracts outside Pakistan u/c (3), Part II, 2nd Schedule @ 3.50% | 64310071 | ||||
| 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 (ATL @ 1%, Non-ATL @ 2%) | 64060285 | ||||
| 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 |
Page 86
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Menu: Property | Business | Capital Assets | Other Sources | Foreign Sources / Agriculture | Tax Chargeable / Payments (Deductible Allowances, Tax Reductions, Tax Credits, Adjustable Tax, Final / Fixed / Minimum / Average / Relevant / Reduced Tax, Computations)
Select Language: ENGLISH | Calculate | Import Previous Return
| 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 | ||||
| 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 @ 37.5% | 923148 | ||||
| Tax for Banking Company under Rule (7D) of 7th Schedule @ 20% | 923149 | ||||
| Turnover/Tax on Income of Cotton Ginners | 9012 | ||||
| Turnover / Tax Chargeable u/s 113 @0.25% | 923152 | ||||
| Turnover / Tax Chargeable u/s 113 @0.3% | 923163 | ||||
| Turnover / Tax Chargeable u/s 113 @0.75% | 923168 | ||||
| Turnover / Tax Chargeable u/s 113 @ 1.25% | 923161 | ||||
| Turnover / Tax Chargeable u/s 113 @1.5% | 923160 | ||||
| Accounting Profit / Tax Chargeable u/s 113C @17% | 923173 | ||||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | ||||
| Super Tax Chargeable | 923181 | ||||
| Tax on High earning persons u/s 4C | 923182 |
Page 88
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Import Previous Return | Calculate
| Description | Code | WDV (BF) | Remaining Useful Years | Extent of Use | Amortization | Action |
|---|---|---|---|---|---|---|
| Intangible | 3305 | + | ||||
| Expenditure providing Long Term Advantage / Benefit | 330516 | |||||
| Pre-Commencement Expenditure | 3306 | |||||
| Intangibles with unascertainable useful life @4% | 3307 |
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Import Previous Return | Calculate
| Description | Code | WDV (BF) | Deletion | Addition (Used in Pakistan) | Extent of Use | Addition (New on or after 1st July) | Extent of Use | Initial Allowance | Depreciation | WDV (CF) | Action |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Depreciation - From 1st-July-2020 | 324801 | ||||||||||
| Building (all types) | 3302 | ||||||||||
| Ramp for Disabled Persons | 330204 | ||||||||||
| Plant / Machinery (not Otherwise specified) | 330301 | ||||||||||
| Computer Hardware / Allied Items / Equipment used in manufacture of IT products | 330302 | ||||||||||
| Furniture (including fittings) | 330303 | ||||||||||
| Technical / Professional Books | 330304 | ||||||||||
| Offshore Installations of mineral Oil concerns | 330306 | ||||||||||
| Plant / Machinery eligible for Initial Allowance | 330308 | ||||||||||
| Motor Vehicle (not plying for hire) | 33041 | ||||||||||
| Motor Vehicle (plying for hire) | 33042 | ||||||||||
| Ships | 33043 | ||||||||||
| Aircrafts / Aero Engines | 33044 | ||||||||||
| Depreciation - Up to 30-June-2020 | 324802 | ||||||||||
| Building (all types) | 330205 | ||||||||||
| Ramp for Disabled Persons | 33020405 | ||||||||||
| Plant / Machinery (not Otherwise specified) | 33030105 | ||||||||||
| 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 89
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Payment | Company Director | Attachment | Attribute | Verification
Import Previous Return | Calculate
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference of Minimum Tax Chargeable | Action |
|---|---|---|---|---|---|---|---|---|
| Import u/s 148 @1% | 64010052 | |||||||
| Import u/s 148 @2% | 64010054 | |||||||
| Import u/s 148 @3% | 64010056 | |||||||
| Import u/s 148 @4% | 64010058 | |||||||
| Import u/s 148 @5.5% | 64010061 | |||||||
| Import u/s 148 @6% | 64010062 | |||||||
| Import of Ships by Ship Breakers u/s 148(8A) @4.5% | 64010059 | |||||||
| Import of plastic raw materials under PCT heading 39.01 to 39.12 u/s 148 | 64010081 | |||||||
| Import of Edible Oil u/s 148 @5.5% | 64010161 | |||||||
| Import of White Crystalline Sugar u/s 148 @0.25% | 64010191 | |||||||
| Import of Packing Material u/s 148 @5.5% | 64010181 | |||||||
| 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 | |||||||
| Payment for Goods u/s 153(1)(a) @2% | 64060054 | |||||||
| Payment for Goods u/s 153(1)(a) @4% | 64060058 | |||||||
| 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 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 |
Page 93
116A-Foreign Income and Asset Statement
| ASSETS | Code | Country | Value In Foreign Currency: Foreign Currency | Value In Foreign Currency: Value | Value In PKR | ||
|---|---|---|---|---|---|---|---|
| IMMOVEABLE ASSETS DETAIL | + | ||||||
| MOVEABLE ASSETS DETAIL | |||||||
| Cash | + | ||||||
| Bank/Portfolio Account | |||||||
| Bank Name | Account No. | + | |||||
| Shares in Public Company | |||||||
| Name of Coy. | No. of Shares | + | |||||
| Shares in Private Company | |||||||
| Name of Coy. | No. of Shares | + | |||||
| Investment in AOP | |||||||
| Name of AOP | %age of Investment | + | |||||
| Investment in Trust | |||||||
| Name of Trust | Nature of Relationship (Settlor/Trustee/Beneficiary etc) | + | |||||
| Other Investment | |||||||
| Name | Description | + | |||||
| Assets held in others name | |||||||
| Name | Description | + | |||||
| Assets held in the name of Minor/Dependent | |||||||
| Name | Description | + | |||||
| Any Other Foreign Asset | |||||||
| Name | Description | + |
".
Page 94
- This Notification shall be applicable for the tax year 2022.
[F. No. 1(17)R&S/2022]
(Muhammad Masood Ahmed Gorsi)
Secretary (Rules & SROs)
Which later SROs refer to this one?
SROs whose FBR title names SRO 978(I)/2022, usually to amend or rescind it.
- SRO 1829(I)/20223 October 2022Amendment in S.R.O No. 978(I)/2022 dated 30.06.2022
Related Income Tax SROs on return forms
- SRO 745(I)/202319 June 2023Manual Income Tax Return for Individuals for Tax Year 2023
- SRO 1733(I)/202213 September 2022Manual Income Tax Return Forms for Tax Year 2022
- SRO 1612(I)/202226 August 2022Draft Manual Income Tax Return Form
- SRO 820(I)/202221 June 2022Draft Income Tax Return Forms for Salaried Persons, AOPs, Business Individual and Companies for Tax Year 2022
- SRO 1073(I)/202127 August 2021Manual Income Tax Return Forms for Individual and AOPS for Tax Year 2021
- SRO 1022(I)/202116 August 2021Draft Income tax Return Forms Manual for Individual and AOPs for Tax Year 2021