Final Income Tax Return 2019 for Individuals, Salaried Individuals, AOPs
SRO 979(I)/2019Return forms
SRO 979(I)/2019 is an Income Tax SRO dated 2 September 2019, listed by FBR as "Final Income Tax Return 2019 for Individuals, Salaried Individuals, AOPs".
FBR publishes pages of this SRO as scanned images, so 28 of its 56 pages were transcribed by Qanoon Digest from the page images, with tables set out as tables. 3 scanned pages have not been transcribed and are marked where they fall. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
REVENUE DIVISION
FEDERAL BOARD OF REVENUE
Islamabad, the 2nd September, 2019.
NOTIFICATION
(Income Tax)
S.R.O. 979(1)/2019.- 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. SRO. 951(I)/2019, dated the 23rd August, 2019 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-N, the following new Part-II-O shall be added, namely:-
Page 3
| 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 | ||||
| Selling Expenses (Freight Outward, Brokerage, Commission, Discount, etc.) | 3019 | ||||
| Cost of Sales / Services | 3030 | ||||
| Opening Stock | 3039 | ||||
| Net Purchases (excluding Sales Tax, Federal Excise) | 3059 | ||||
| Salaries / Wages | 3071 | ||||
| Fuel | 3072 | ||||
| Power | 3073 | ||||
| Gas | 3074 | ||||
| Stores / Spares | 3076 | ||||
| Repair / Maintenance | 3077 | ||||
| Other Direct Expenses | 3083 | ||||
| Accounting Amortization | 3087 | ||||
| Accounting Depreciation | 3088 | ||||
| Closing Stock | 3099 | ||||
| Gross Profit / (Loss) | 3100 |
Page 5
| 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 | ||||
| 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 6
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Inadmissible Deductions | 3239 | ||||
| Add Backs u/s 29(2) Provision for Doubtful Debts | 3201 | ||||
| Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets | 3202 | ||||
| Add Backs Provision for Diminution in Value of Investment | 3203 | ||||
| Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or Capitalized | 3204 | ||||
| Add Backs u/s 21(a) Cess / Rate / Tax levied on Profits / Gains | 3205 | ||||
| Add Backs u/s 21(b) Amount of Tax Deducted at Source | 3206 | ||||
| Add Backs u/s 21(c) Payments liable to Deduction of Tax at Source but Tax not Deducted / Paid | 3207 | ||||
| Add Backs u/s 21(d) Entertainment Expenditure above prescribed limit | 3208 | ||||
| Add Backs u/s 21(e) Contributions to Unrecognized / Unapproved Funds | 3209 | ||||
| Add Backs u/s 21(f) Contributions to Funds not under effective arrangement for deduction of Tax at source | 3210 | ||||
| Add Backs u/s 21(g) Fine / Penalty for violation of any law / rule / regulation | 3211 | ||||
| Add Backs u/s 21(h) Personal Expenditure | 3212 | ||||
| Add Backs u/s 21(j) Profit on Debt / brokerage / Commission / salary / remuneration Paid by an AOP to its member | 3213 | ||||
| Add Backs u/s 21(l) Expenditure under a single Account head exceeding prescribed amount not paid through prescribed mode | 3215 | ||||
| Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed mode | 3216 | ||||
| Add Backs u/s 21(n) Capital Expenditure | 3217 | ||||
| Add Backs u/s 67(1) Expenditure attributable to Non-Business Income | 3218 | ||||
| Add Backs u/s 34(5) Liabilities allowed Previously as deduction not Paid within three Years | 3219 | ||||
| Add Backs u/s 28(1)(b) Lease Rental not admissible | 3220 | ||||
| Add Backs 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 Pre-Commencement Expenditure / Deferred Cost | 3230 | ||||
| Other Inadmissible Deductions | 3234 | ||||
| Add Backs Accounting (Loss) on Sale of Intangibles | 3235 | ||||
| Add Backs Accounting (Loss) on Sale of Assets | 3236 | ||||
| Add Backs Accounting Amortization | 3237 | ||||
| Add Backs Accounting Depreciation | 3238 |
Page 15
| 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 Federal Government Employees u/s 149 | 64020001 | ||||
| Salary of Provincial Government Employees u/s 149 | 64020002 | ||||
| Salary of Corporate Sector Employees u/s 149 | 64020003 | ||||
| Salary of Other Employees u/s 149 | 64020004 | ||||
| Directorship Fee u/s 149(3) | 64020005 | ||||
| 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 | ||||
| Withdrawal from Pension Fund u/s 156B | 64090201 | ||||
| Cash Withdrawal from Bank u/s 231A | 64100101 | + | |||
| Certain Banking Transactions u/s 231AA | 64100201 | + | |||
| Motor Vehicle Registration 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) @4% | 64100304 | + | |||
| Value of Shares traded by a member of a Stock exchange u/s 233A (1)(c) | 64120103 | ||||
| Value of Shares traded through a member of a Stock exchange u/s 233A (1)(a) | 64120101 | ||||
| Financing of carry over trades of Shares u/s 233A (1)(d) | 64120104 | ||||
| Value of Shares traded through a member of a Stock exchange u/s 233A (1)(b) | 64120102 | ||||
| Margin Financing, Margin Trading or Securities Lending u/s 233AA | 64120201 |
Page 16
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| 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 Domestic Consumer u/s 235A | 64140101 | + | |||
| Telephone Bill u/s 236(1)(a) | 64150001 | + | |||
| Cellphone Bill u/s 236(1)(a) | 64150002 | + | |||
| Prepaid Telephone Card u/s 236(1)(b) | 64150003 | + | |||
| Phone Unit u/s 236(1)(c) | 64150004 | + | |||
| Internet Bill u/s 236(1)(d) | 64150005 | + | |||
| Prepaid Internet Card u/s 236(1)(e) | 64150006 | + | |||
| Purchase by Auction u/s 236A | 64150101 | ||||
| Domestic Air Ticket Charges u/s 236B | 64150201 | ||||
| Sale / Transfer of Immovable Property u/s 236C | 64150301 | ||||
| Tax Deducted u/s 236C where property purchased & sold within Tax Year | 64150302 | ||||
| Tax Deducted u/s 236C where property purchased prior to current Tax Year | 64150303 | ||||
| Functions / Gatherings Charges u/s 236D | 64150401 | ||||
| Issuance of License to Cable Opeartors u/s 236F | 64150601 | ||||
| Renewal of License to Cable Opeartors u/s 236F | 64150602 | ||||
| Issuance of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150603 | ||||
| Renewal of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150604 | ||||
| Screening of Foreign TV drama serial or play (other than in english) u/s 236F | 64150605 | ||||
| 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 | ||||
| Educational Institution Fee u/s 236I | 64150901 | ||||
| Issuance / Renewal of License to Dealers / Commission Agents / Arhatis u/s 236J | 64151001 | ||||
| Purchase / Transfer of Immovable Property u/s 236K | 64151101 | ||||
| Purchase of International Air Ticket u/s 236L | 64151201 | ||||
| Banking transactions otherwise than through cash u/s 236P | 64151501 | ||||
| Education related expenses remitted abroad u/s 236R | 64151701 | ||||
| Advance tax on extraction of minerals u/s 236V | 64151904 | ||||
| Tobacco u/s 236X | 64152101 | ||||
| General insurance premium u/s 236U | 64151902 | ||||
| Life insurance premium u/s 236U | 64151903 | ||||
| Persons remitting amounts abroad through credit / debit / prepaid cards u/s 236Y | 64151905 |
Page 17
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 640001 | ||||
| Import u/s 148 @1% | 64010052 | ||||
| Import u/s 148 @2% | 64010054 | ||||
| Import u/s 148 @3% | 64010056 | ||||
| Import u/s 148 @4.5% | 64010059 | ||||
| Import u/s 148 @5.5% | 64010061 | ||||
| Import u/s 148 @6% | 64010062 | ||||
| Import u/s 148 @1.75% | 64010081 | ||||
| Import u/s 148 @2.75% | 64010082 | ||||
| Import u/s 148 @4.125% | 64010083 | ||||
| Import of Edible Oil u/s 148 @5.5% | 64010161 | ||||
| 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. 730 | 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 | ||||
| Dividend u/s 150 @10% | 64030053 | ||||
| Dividend u/s 150 @12.5% | 64030054 | ||||
| Dividend u/s 150 @15% | 64030055 | ||||
| Return on investment in sukuks 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 | ||||
| Insurance / Reinsurance Premium to a Non-Resident u/s 152(1AA) / Division II, Part III, 1st Schedule | 64050055 | ||||
| Fee for Advertisement Services to a Non-Resident u/s 152(1AAA) / Division II, Part III, 1st Schedule | 64050056 | ||||
| Royalty / Fee for offshore digital services to a Non-Resident u/s 152(1C) / Division IV, Part I, 1st Schedule | 64050057 |
Page 18
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Payment for Transport Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050094 | ||||
| Profit on Debt u/s 152(2) / u/c (5A), 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 152A | 64050100 | ||||
| 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 Services u/s 153(1)(b) @1% | 64060152 | ||||
| Payment for Services u/s 153(1)(b) @1.5% | 64060153 | ||||
| Payment for Services u/s 153(1)(b) @2% | 64060154 | ||||
| Payment for Services u/s 153(1)(b) @10% | 64060170 | ||||
| Payment for Services u/s 153(1)(b) @17.5% | 64060185 | ||||
| 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 | ||||
| Income from property u/s 15(6) | 64080052 | ||||
| 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 |
Page 19
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| 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 | + | |||
| 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 | ||||
| Dividend Specie u/s 236S @7.5% | 64151802 | ||||
| Dividend Specie u/s 236S @10% | 64151803 | ||||
| Dividend Specie u/s 236S @12.5% | 64151804 | ||||
| Dividend Specie u/s 236S @15% | 64151807 | ||||
| Advance tax on registering or attesting transfer of immovable property u/s 236W | 64151951 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @0% | 64220051 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @2.5% | 64220052 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @5% | 64220053 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @7.5% | 64220054 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @10% | 64220055 | ||||
| Capital Gains on immovable property u/s 37(1A) @3.75% | 64220057 | ||||
| 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 | ||||
| Purchase of Locally Produced Edible Oil u/s 148(A) | 64310053 | ||||
| Fee for Carriage Services by Oil Tanker / Goods Transport Contractor u/c (43D) / (43E), Part IV, 2nd Schedule | 64320051 | ||||
| Receipts from Shipping Business of a resident person u/s 7A | 64310055 | ||||
| Profit on debt u/s 7B | 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 | ||||
| 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 |
Page 21
| 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 Chargeable u/s 113 @0.2% | 923152 | ||||
| Turnover / Tax Chargeable u/s 113 @0.25% | 923163 | ||||
| Turnover / Tax Chargeable u/s 113 @0.5% | 923155 | ||||
| Turnover / Tax Chargeable u/s 113 @1.25% | 923160 | ||||
| Income / Super Tax Chargeable | 923181 | ||||
| Difference of Minimum Tax Chargeable on Electricity Bill u/s 235 | 923193 | ||||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | ||||
| Difference of Minimum Tax Chargeable u/s 236C (2)(Proviso) | 923189 | ||||
| Adjustment of Minimum Tax Paid u/s 113 in earlier Year(s) | 923198 | ||||
| Difference of Minimum Tax Chargeable u/s 148(8) / 153(3)(b) / 152(2A)(b) | 923192 | ||||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | ||||
| Withholding Income Tax | 9201 | ||||
| Advance Income Tax | 9202 | ||||
| Advance Income Tax u/s 147(A) | 92022 | ||||
| Admitted Income Tax | 9203 | ||||
| Demanded Income Tax | 9204 | ||||
| Refundable Income Tax | 9210 |
Page 22
| Description | Code | Amount | Action | ||
|---|---|---|---|---|---|
| Personal Expenses | 7089 | ||||
| Rent | 7051 | ||||
| Rates / Taxes / Charge / Cess | 7052 | ||||
| Vehicle Running / Maintenence | 7055 | ||||
| Travelling | 7056 | ||||
| Electricity | 7058 | ||||
| Water | 7059 | ||||
| Gas | 7060 | ||||
| Telephone | 7061 | ||||
| Asset Insurance / Security | 7066 | ||||
| Medical | 7070 | ||||
| Educational | 7071 | ||||
| Club | 7072 | ||||
| Functions / Gatherings | 7073 | ||||
| Donation, Zakat, Annuity, Profit on Debt, Life Insurance Premium, etc. | 7076 | ||||
| Other Personal / Household Expenses | 7087 | ||||
| Contribution in Expenses by Family Members | 7088 |
Page 23
| Description | Code | Amount | Action | ||
|---|---|---|---|---|---|
| Agricultural Property | 7001 | + | |||
| Commercial, Industrial, Residential Property (Non-Business) | 7002 | + | |||
| Business Capital | 7003 | + | |||
| Equipment (Non-Business) | 7004 | ||||
| Animal (Non-Business) | 7005 | ||||
| Investment (Non-Business) (Account / Annuity / Bond / Certificate / Debenture / Deposit / Fund / Instrument / Policy / Share / Stock / Unit, etc.) | 7006 | + | |||
| Debt (Non-Business) (Advance / Debt / Deposit / Prepayment / Receivable / Security) | 7007 | + | |||
| Motor Vehicle (Non-Business) | 7008 | + | |||
| Precious Possession | 7009 | + | |||
| Household Effect | 7010 | ||||
| Personal Item | 7011 | ||||
| Cash (Non-Business) | 7012 | ||||
| Any Other Asset | 7013 | + | |||
| Assets in Others' Name | 7014 | + | |||
| Total Assets inside Pakistan | 7015 | ||||
| Assets held outside Pakistan | 7016 | + | |||
| Capital or voting rights in foreign company | 7018 | + | |||
| Total Assets held outside pakistan | 7020 | ||||
| Total Assets | 7019 | ||||
| Credit (Non-Business) (Advance / Borrowing / Credit / Deposit / Loan / Mortgage / Overdraft / Payable) | 7021 | + | |||
| Total Liabilities | 7029 |
Page 24
| Description | Code | Amount | Action | ||
|---|---|---|---|---|---|
| Net Assets Current Year | 703001 | ||||
| Net Assets Previous Year | 703002 | ||||
| Increase / Decrease in Assets | 703003 | ||||
| Inflows | 7049 | ||||
| Income Declared as per Return for the year subject to Normal Tax | 7031 | ||||
| Income Declared as per Return for the year Exempt from Tax | 7032 | ||||
| Income Attributable to Receipts, etc. Declared as per Return for the year subject to Final / Fixed Tax | 7033 | ||||
| Adjustments in Income Declared as per Return for the year | 7034 | ||||
| Foreign Remittance | 7035 | ||||
| Inheritance | 7036 | ||||
| Gift | 7037 | ||||
| Gain on Disposal of Assets, excluding Capital Gain on Immovable Property | 7038 | ||||
| Others | 7048 | ||||
| Outflows | 7099 | ||||
| Personal Expenses | 7089 | ||||
| Gift | 7091 | ||||
| Loss on Disposal of Assets | 7092 | ||||
| Others | 7098 | ||||
| Unreconciled Amount | 703000 | ||||
| Assets Transferred / Sold / Gifted / Donated during the year | 703004 |
Amortization
| 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 |
Page 26
Option out of PTR
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference (Option Valid if <=0) | 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 @4.5% | 64010059 | |||||||
| Import u/s 148 @6% | 64010062 | |||||||
| Payment for Goods u/s 153(1)(a) @1% | 64060052 | |||||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060053 | |||||||
| Payment for Goods u/s 153(1)(a) @4.5% | 64060059 | |||||||
| 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 | |||||||
| Commission / Discount on petroleum products u/s 156A @12% | 64090151 | |||||||
| Commission / Discount on petroleum products u/s 156A @12% | 64090151 | |||||||
| Brokerage / Commission u/s 233 @8% | 64120066 | |||||||
| Brokerage / Commission u/s 233 @10% | 64120070 | |||||||
| Brokerage / Commission u/s 233 @12% | 64120074 |
Payment
| CPR No. | Date | Amount Code | Description | Amount | Tax Year | + |
|---|---|---|---|---|---|---|
| No records found. |
Head Wise Summary
| Head of Account | Account |
|---|---|
| No records found. |
Page 31
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Adjustable Tax | 640000 | ||||
| Salary of Federal Government Employees u/s 149 | 64020001 | ||||
| Salary of Provincial Government Employees u/s 149 | 64020002 | ||||
| Salary of Corporate Sector Employees u/s 149 | 64020003 | ||||
| Salary of Other Employees u/s 149 | 64020004 | ||||
| Directorship Fee u/s 149(3) | 64020005 | ||||
| Withdrawal from Pension Fund u/s 156B | 64090201 | ||||
| Cash Withdrawal from Bank u/s 231A | 64100101 | + | |||
| Certain Banking Transactions u/s 231AA | 64100201 | + | |||
| Motor Vehicle Registration 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) @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 235A | 64140101 | + | |||
| Telephone Bill u/s 236(1)(a) | 64150001 | + | |||
| Cellphone Bill u/s 236(1)(a) | 64150002 | + | |||
| Prepaid Telephone Card u/s 236(1)(b) | 64150003 | + | |||
| Phone Unit u/s 236(1)(c) | 64150004 | + | |||
| Internet Bill u/s 236(1)(d) | 64150005 | + | |||
| Purchase by Auction u/s 236A | 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 | ||||
| Functions / Gatherings Charges u/s 236D | 64150401 | ||||
| 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 | ||||
| Education related expenses remitted abroad u/s 236R | 64151701 | ||||
| General insurance premium u/s 236U | 64151902 | ||||
| Life insurance premium u/s 236U | 64151903 | ||||
| Persons remitting amounts abroad through credit / debit / prepaid cards u/s 236Y | 64151905 |
Page 32
| 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 @10% | 64030053 | ||||
| Dividend u/s 150 @12.5% | 64030054 | ||||
| Dividend u/s 150 @15% | 64030055 | ||||
| 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 | ||||
| Advance tax on registering or attesting transfer of immovable property u/s 236W | 64151951 | ||||
| Profit on debt u/s 7B | 64310056 | + | |||
| Transport Monetization for Civil 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 | ||||
| Employment Termination Benefits u/s 12(6) Chargeable to Tax at Average Rate | 64210054 | ||||
| Salary Arrears u/s 12(7) Chargeable to Tax at Relevant Rate | 64210056 |
Page 33
| 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 Other Sources | 5000 | ||||
| Foreign Income | 6000 | ||||
| Agriculture Income | 6100 | ||||
| Total Income | 9000 | ||||
| Deductible Allowances | 9009 | ||||
| Taxable Income | 9100 | ||||
| Tax Chargeable | 9200 | ||||
| Normal Income Tax | 920000 | ||||
| Final / Fixed / Minimum / Average / Relevant / Reduced Income Tax | 920100 | ||||
| Tax Reductions | 9309 | ||||
| Tax Credits | 9329 | ||||
| Income / Super Tax Chargeable | 923181 | ||||
| Difference of Minimum Tax Chargeable u/s 236C (2)(Proviso) | 923189 | ||||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | ||||
| Withholding Income Tax | 9201 | ||||
| Advance Income Tax | 9202 | ||||
| Advance Income Tax u/s 147(A) | 92022 | ||||
| Admitted Income Tax | 9203 | ||||
| Demanded Income Tax | 9204 | ||||
| Refundable Income Tax | 9210 |
| Description | Code | Amount | Action | ||
|---|---|---|---|---|---|
| Net Assets Current Year | 703001 | ||||
| Net Assets Previous Year | 703002 | ||||
| Increase / Decrease in Assets | 703003 | ||||
| Inflows | 7049 | ||||
| Outflows | 7099 | ||||
| Unreconciled Amount | 703000 |
Page 36
| 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 | ||||
| Selling Expenses (Freight Outward, Brokerage, Commission, Discount, etc.) | 3019 | ||||
| Cost of Sales / Services | 3030 | ||||
| Opening Stock | 3039 | ||||
| Net Purchases (excluding Sales Tax, Federal Excise) | 3059 | ||||
| Salaries / Wages | 3071 | ||||
| Fuel | 3072 | ||||
| Power | 3073 | ||||
| Gas | 3074 | ||||
| Stores / Spares | 3076 | ||||
| Repair / Maintenance | 3077 | ||||
| Other Direct Expenses | 3083 | ||||
| Accounting Amortization | 3087 | ||||
| Accounting Depreciation | 3088 | ||||
| Closing Stock | 3099 | ||||
| Gross Profit / (Loss) | 3100 |
Page 38
| 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 | ||||
| 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 39
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Inadmissible Deductions | 3239 | ||||
| Add Backs u/s 29(2) Provision for Doubtful Debts | 3201 | ||||
| Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets | 3202 | ||||
| Add Backs Provision for Diminution in Value of Investment | 3203 | ||||
| Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or Capitalized | 3204 | ||||
| Add Backs u/s 21(a) Cess / Rate / Tax levied on Profits / Gains | 3205 | ||||
| Add Backs u/s 21(b) Amount of Tax Deducted at Source | 3206 | ||||
| Add Backs u/s 21(c) Payments liable to Deduction of Tax at Source but Tax not Deducted / Paid | 3207 | ||||
| Add Backs u/s 21(d) Entertainment Expenditure above prescribed limit | 3208 | ||||
| Add Backs u/s 21(e) Contributions to Unrecognized / Unapproved Funds | 3209 | ||||
| Add Backs u/s 21(f) Contributions to Funds not under effective arrangement for deduction of Tax at source | 3210 | ||||
| Add Backs u/s 21(g) Fine / Penalty for violation of any law / rule / regulation | 3211 | ||||
| Add Backs u/s 21(h) Personal Expenditure | 3212 | ||||
| Add Backs u/s 21(j) Profit on Debt / brokerage / Commission / salary / remuneration Paid by an AOP to its member | 3213 | ||||
| Add Backs u/s 21(l) Expenditure under a single Account head exceeding prescribed amount not paid through prescribed mode | 3215 | ||||
| Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed mode | 3216 | ||||
| Add Backs u/s 21(n) Capital Expenditure | 3217 | ||||
| Add Backs u/s 67(1) Expenditure attributable to Non-Business Income | 3218 | ||||
| Add Backs u/s 34(5) Liabilities allowed Previously as deduction not Paid within three Years | 3219 | ||||
| Add Backs u/s 28(1)(b) Lease Rental not admissible | 3220 | ||||
| Add Backs 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 Pre-Commencement Expenditure / Deferred Cost | 3230 | ||||
| Other Inadmissible Deductions | 3234 | ||||
| Add Backs Accounting (Loss) on Sale of Intangibles | 3235 | ||||
| Add Backs Accounting (Loss) on Sale of Assets | 3236 | ||||
| Add Backs Accounting Amortization | 3237 | ||||
| Add Backs Accounting Depreciation | 3238 |
Page 46
| 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 | ||||
| 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 | ||||
| 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) @4% | 64100304 | + | |||
| Value of Shares traded by a member of a Stock exchange u/s 233A (1)(c) | 64120103 | ||||
| Value of Shares traded through a member of a Stock exchange u/s 233A (1)(a) | 64120101 | ||||
| Financing of carry over trades of Shares u/s 233A (1)(d) | 64120104 | ||||
| Value of Shares traded through a member of a Stock exchange u/s 233A (1)(b) | 64120102 | ||||
| Margin Financing, Margin Trading or Securities Lending u/s 233AA | 64120201 | ||||
| Goods Transport Public Vehicle Tax u/s 234 | 64130001 | + | |||
| Passenger Transport Public Vehicle Tax u/s 234 | 64130002 | + | |||
| Private Vehicle Tax u/s 234 | 64130003 | + | |||
| Telephone Bill u/s 236(1)(a) | 64150001 | + | |||
| Cellphone Bill u/s 236(1)(a) | 64150002 | + | |||
| Prepaid Telephone Card u/s 236(1)(b) | 64150003 | + |
Page 47
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| 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 | 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 | ||||
| Functions / Gatherings Charges u/s 236D | 64150401 | ||||
| Issuance of License to Cable Opeartors u/s 236F | 64150601 | ||||
| Renewal of License to Cable Opeartors u/s 236F | 64150602 | ||||
| Issuance of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150603 | ||||
| Renewal of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F | 64150604 | ||||
| Screening of Foreign TV drama serial or play (other than in english) u/s 236F | 64150605 | ||||
| Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G | 64150701 | ||||
| Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G | 64150702 | ||||
| Purchase by Retailers u/s 236H | 64150801 | ||||
| Issuance / Renewal of License to Dealers / Commission Agents / Arhatis u/s 236J | 64151001 | ||||
| Purchase / Transfer of Immovable Property u/s 236K | 64151101 | ||||
| Purchase of International Air Ticket u/s 236L | 64151201 | ||||
| Banking transactions otherwise than through cash u/s 236P | 64151501 | ||||
| Education related expenses remitted abroad u/s 236R | 64151701 | ||||
| Advance tax on extraction of minerals u/s 236V | 64151904 | ||||
| Tobacco u/s 236X | 64152101 | ||||
| Persons remitting amounts abroad through credit / debit / prepaid cards u/s 236Y | 64151905 |
Page 48
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 640001 | ||||
| Import u/s 148 @1% | 64010052 | ||||
| Import u/s 148 @2% | 64010054 | ||||
| Import u/s 148 @3% | 64010056 | ||||
| Import u/s 148 @4% | 64010058 | ||||
| Import u/s 148 @4.5% | 64010059 | ||||
| Import u/s 148 @5.5% | 64010061 | ||||
| Import u/s 148 @6% | 64010062 | ||||
| Import u/s 148 @1.75% | 64010081 | ||||
| Import u/s 148 @2.75% | 64010082 | ||||
| Import u/s 148 @4.125% | 64010083 | ||||
| Import of Edible Oil u/s 148 @5.5% | 64010161 | ||||
| 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. 730 | 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 | ||||
| Dividend u/s 150 @10% | 64030053 | ||||
| Dividend u/s 150 @12.5% | 64030054 | ||||
| Dividend u/s 150 @15% | 64030055 | ||||
| Return on investment in sukuks 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 | ||||
| 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 |
Page 49
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Royalty / Fee for offshore digital services to a Non-Resident u/s 152(1C) / Division IV, Part I, 1st Schedule | 64050057 | ||||
| Payment for Transport Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 64050094 | ||||
| Profit on Debt u/s 152(2) / u/c (5A), 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 152A | 64050100 | ||||
| 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 Services u/s 153(1)(b) @1% | 64060152 | ||||
| Payment for Services u/s 153(1)(b) @1.5% | 64060153 | ||||
| Payment for Services u/s 153(1)(b) @2% | 64060154 | ||||
| Payment for Services u/s 153(1)(b) @10% | 64060170 | ||||
| Payment for Services u/s 153(1)(b) @17.5% | 64060185 | ||||
| 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 | ||||
| Income from property u/s 15(6) | 64080052 | ||||
| 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 |
Page 50
| Description | Code | Receipts / Value | Tax Collected / Deducted | Tax Chargeable | Action |
|---|---|---|---|---|---|
| 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 | + | |||
| 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 | ||||
| Dividend Specie u/s 236S @7.5% | 64151802 | ||||
| Dividend Specie u/s 236S @10% | 64151803 | ||||
| Dividend Specie u/s 236S @12.5% | 64151804 | ||||
| Dividend Specie u/s 236S @15% | 64151807 | ||||
| Advance tax on registering or attesting transfer of immovable property u/s 236W | 64151951 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @0% | 64220051 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @2.5% | 64220052 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @5% | 64220053 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @7.5% | 64220054 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @10% | 64220055 | ||||
| Capital Gains on immovable property u/s 37(1A) @3.75% | 64220057 | ||||
| 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 | ||||
| Purchase of Locally Produced Edible Oil u/s 148(A) | 64310053 | ||||
| Fee for Carriage Services by Oil Tanker / Goods Transport Contractor u/c (43D) / (43E), Part IV, 2nd Schedule | 64320051 | ||||
| Receipts from Shipping Business of a resident person u/s 7A | 64310055 | ||||
| Profit on debt u/s 7B | 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 | ||||
| Receipts for Contracts outside Pakistan u/c (3), Part II, 2nd Schedule @ 3.75% | 64310071 |
Page 52
| 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 Credits | 9329 | ||||
| Turnover / Tax Chargeable u/s 113 @0.2% | 923152 | ||||
| Turnover / Tax Chargeable u/s 113 @0.25% | 923163 | ||||
| Turnover / Tax Chargeable u/s 113 @0.5% | 923155 | ||||
| Turnover / Tax Chargeable u/s 113 @1.25% | 923160 | ||||
| Income / Super Tax Chargeable | 923181 | ||||
| Difference of Minimum Tax Chargeable on Electricity Bill u/s 235 | 923193 | ||||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | ||||
| Difference of Minimum Tax Chargeable u/s 236C (2)(Proviso) | 923189 | ||||
| Adjustment of Minimum Tax Paid u/s 113 in earlier Year(s) | 923198 | ||||
| Difference of Minimum Tax Chargeable u/s 148(8) / 153(3)(b) / 152(2A)(b) | 923192 | ||||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | ||||
| Withholding Income Tax | 9201 | ||||
| Advance Income Tax | 9202 | ||||
| Advance Income Tax u/s 147(A) | 92022 | ||||
| Admitted Income Tax | 9203 | ||||
| Demanded Income Tax | 9204 | ||||
| Refundable Income Tax | 9210 |
Page 54
Option out of PTR
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Attributable Taxable Income | Tax on Attributable Taxable Income | Difference (Option Valid if <=0) | 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 @4.5% | 64010059 | |||||||
| Import u/s 148 @6% | 64010062 | |||||||
| Payment for Goods u/s 153(1)(a) @1% | 64060052 | |||||||
| Payment for Goods u/s 153(1)(a) @1.5% | 64060053 | |||||||
| Payment for Goods u/s 153(1)(a) @4.5% | 64060059 | |||||||
| 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 | |||||||
| Commission / Discount on petroleum products u/s 156A @12% | 64090151 | |||||||
| Brokerage / Commission u/s 233 @8% | 64120066 | |||||||
| Brokerage / Commission u/s 233 @10% | 64120070 | |||||||
| Brokerage / Commission u/s 233 @12% | 64120074 |
Payment
| CPR No. | Date | Amount Code | Description | Amount | Tax Year | + |
|---|---|---|---|---|---|---|
| No records found. |
Head Wise Summary
| Head of Account | Account |
|---|---|
| No records found. |
Page 56
- This Notification shall be applicable for the tax year 2019.
[F. No. 1(27) R & S /2019]
(Syed Hassan Sardar)
Secretary (Rules & SROs)
Related Income Tax SROs on return forms
- SRO 745(I)/202019 August 2020Draft Income Tax Return Forms for Salaried Persons, AOPs, Companies and Business Individuals for Tax Year 2020
- SRO 1160(I)/201927 September 2019Manual - Final Income Tax Return Form for Individual
- SRO 1000(I)/20196 September 2019Final Income Tax Return Forms for Companies
- SRO 968(I)/201929 August 2019Income Tax Return - Companies- Draft Amendments
- SRO 951(I)/201923 August 2019Draft Amendments - Income Tax Return Forms
- SRO 1357(I)/20189 November 2018Electronic Return for Companies for Tax Year 2018