Draft Electronic Return Form for individual,AOP & Company and Wealth Statement for tax year 2015 are here by published for public suggestions
____(I)/2015 is an Income Tax SRO dated 3 July 2015, listed by FBR as "Draft Electronic Return Form for individual,AOP & Company and Wealth Statement for tax year 2015 are here by published for public suggestions".
FBR publishes pages of this SRO as scanned images, so 25 of its 40 pages were transcribed by Qanoon Digest from the page images, with tables set out as tables. 1 scanned page has not been transcribed and is marked where it falls. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
REVENUE DIVISION
FEDERAL BOARD OF REVENUE
Islamabad, the 3rd July, 2015
NOTIFICATION
(Income Tax)
S.R.O. (I)/2015.- The following draft of certain further amendment in the Income Tax Rules, 2002, which the Federal Board of Revenue proposes to make in exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), is hereby published for the information of all persons likely to be affected thereby and, as required by sub-section (3) of the said section, notice is hereby given that the draft will be taken into consideration by the Federal Board of Revenue after fifteen days of its publication in the official Gazette.
Any objection or suggestion, which may be received from any person, in respect of the said draft, before the expiry of the aforesaid period, shall be considered by the Federal Board of Revenue.
DRAFT AMENDMENT
In the aforesaid Rules, in the Second Schedule, after Part-II F, the following shall be added, namely:-
Page 2
Company Income Tax Return 2015
Task: 114(1) (Return of Income filed voluntarily for complete year)
Name:
Period: 01-Jul-2014 - 30-Jun-2015 Tax Year 2015
Due Date:
Transaction Date:
Registration No:
Submission Date: *
Tabs: Data | Amortization | Depreciation | Minimum Tax | Option out of PTR | Verification | Payment | Attribute | Attachment
Property > Receipts / Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Property | 2000 | ||||
| Total Receipts from Property | 2029 | ||||
| Rent Received or Receivable | 2001 | ||||
| 1/10th of amount not adjustable against Rent | 2002 | ||||
| Forfeited Deposit under a Contract for Sale of Property | 2003 | ||||
| Recovery of Unpaid Irrecoverable Rent allowed as deduction | 2004 | ||||
| Unpaid Liabilities exceeding three Years | 2005 | ||||
| Total Deductions from Property | 2099 | ||||
| 1/5th of Rent of Building for Repairs | 2031 | ||||
| Insurance Premium | 2032 | ||||
| Local Rate / Tax / Charge / Cess | 2033 | ||||
| Ground Rent | 2034 | ||||
| Profit on Capital borrowed for Investment in Property | 2035 | ||||
| Share in Rental Income Paid to HBFC / Banks | 2036 | ||||
| Rent Collection Expenditure | 2037 | ||||
| Legal Service Charges | 2038 | ||||
| Amount claimed as Irrecoverable Rent | 2039 | ||||
| Payment of Liabilities treated as Income | 2097 | ||||
| Other Deductions against Rent | 2098 |
Page 3
Business > Manufacturing / Trading Items
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Business | 3000 | ||||
| Net Revenue (excluding Sales Tax, Federal Excise, Brokerage, Commission, Discount, Freight Outward) | 3029 | ||||
| Gross Revenue (excluding Sales Tax, Federal Excise) | 3009 | ||||
| Gross Domestic Sales / Services Fee | 3004 | ||||
| Gross Exports Sales / Services Fee | 3008 | ||||
| Selling Expenses (Freight Outward, Brokerage, Commission, Discount, etc.) | 3019 | ||||
| Domestic Commission / Brokerage / Discount / Freight Outward, etc. | 3011 | ||||
| Foreign Commission / Brokerage / Discount / Freight Outward, etc. | 3012 | ||||
| Rebates / Duty Drawbacks | 3070 | ||||
| Cost of Sales / Services | 3030 | ||||
| Opening Stock | 3039 | ||||
| Domestic Raw Material / Components Opening Balance | 3035 | ||||
| Import Raw Material / Components Opening Balance | 3036 | ||||
| Stores / Spares Opening Balance | 3037 | ||||
| Fuel Opening Balance | 3038 | ||||
| Work in Process Opening Balance | 3034 | ||||
| Self-Manufactured Finished Goods Opening Balance | 3033 | ||||
| Domestic Finished Goods Opening Balance | 3031 | ||||
| Import Finished Goods Opening Balance | 3032 | ||||
| Net Purchases (excluding Sales Tax, Federal Excise) | 3059 | ||||
| Net Domestic Purchases Raw Material / Components | 3055 | ||||
| Net Import Raw Material / Components | 3056 | ||||
| Net Stores / Spares Purchases | 3057 | ||||
| Net Fuel Purchases | 3058 | ||||
| Net Domestic Purchases Finished Goods | 3051 | ||||
| Net Import Finished Goods | 3052 |
Page 4
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| 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 | ||||
| Fee for Technical Services | 3082 | ||||
| Other Direct Expenses | 3083 | ||||
| Accounting Amortization | 3087 | ||||
| Accounting Depreciation | 3088 | ||||
| Closing Stock | 3099 | ||||
| Domestic Raw Material / Components Closing Balance | 3095 | ||||
| Import Raw Material / Components Closing Balance | 3096 | ||||
| Stores / Spares Closing Balance | 3097 | ||||
| Fuel Closing Balance | 3098 | ||||
| Work in Process Closing Balance | 3094 | ||||
| Self-Manufactured Finished Goods Closing Balance | 3093 | ||||
| Domestic Finished Goods Closing Balance | 3091 | ||||
| Import Finished Goods Closing Balance | 3092 | ||||
| Gross Profit / (Loss) | 3100 |
Page 6
Business > Management, Administrative, Selling & Financial Expenses
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Management, Administrative, Selling & Financial Expenses | 3199 | ||||
| Rent | 3151 | ||||
| Rates / Taxes / Cess | 3152 | ||||
| Salaries / Wages / Perquisites / Benefits | 3154 | ||||
| Traveling / Conveyance / Vehicles Running / Maintenance | 3155 | ||||
| Electricity / Water / Gas | 3158 | ||||
| Communication | 3162 | ||||
| Repair / Maintenance | 3165 | ||||
| Stationery / Printing / Photocopies / Office Supplies | 3166 | ||||
| Advertisement / Publicity / Promotion | 3168 | ||||
| Insurance | 3170 | ||||
| Professional Charges | 3171 | ||||
| Profit on Debt (Financial Charges / Markup / Interest) | 3172 | ||||
| Donation / Charity | 3174 | ||||
| Brokerage / Commission | 3178 | ||||
| Other Indirect Expenses | 3180 | ||||
| Directors Fee | 3183 | ||||
| Workers Profit Participation Fund | 3185 | ||||
| Provision for Doubtful / Bad Debts | 3191 | ||||
| Provision for Obsolete Stocks / Stores / Spares / Fixed Assets | 3192 | ||||
| Provision for Diminution in Value of Investment | 3193 | ||||
| Irrecoverable Debts Written off | 3186 | ||||
| Obsolete Stocks / Stores / Spares / Fixed Assets Written off | 3187 | ||||
| Accounting (Loss) on Sale of Intangibles | 3195 | ||||
| Accounting (Loss) on Sale of Assets | 3196 | ||||
| Accounting Amortization | 3197 | ||||
| Accounting Depreciation | 3198 | ||||
| Accounting Profit / (Loss) | 3200 |
Page 7
Business > Inadmissible / Admissible Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Inadmissible Deductions | 3239 | ||||
| Add Backs u/s 29(2) Provision for Doubtful Debts | 3201 | ||||
| Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets | 3202 | ||||
| Add Backs Provision for Diminution in Value of Investment | 3203 | ||||
| Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or Capitalised | 3204 | ||||
| Add Backs u/s 21(a) Cess / Rate / Tax levied on Profits / Gains | 3205 | ||||
| Add Backs u/s 21(b) Amount of Tax Deducted at Source | 3206 | ||||
| Add Backs u/s 21(c) Payments liable to Deduction of Tax at Source but Tax not Deducted / Paid | 3207 | ||||
| Add Backs u/s 21(d) Entertainment Expenditure above prescribed limit | 3208 | ||||
| Add Backs u/s 21(e) Contributons to Unrecognized / Unapproved Funds | 3209 | ||||
| Add Backs u/s 21(f) Contributons to Funds not under effective arrangement for deduction of Tax at source | 3210 | ||||
| Add Backs u/s 21(g) Fine / Penalty for violation of any law / rule / regulation | 3211 | ||||
| Add Backs u/s 21(h) Personal Expenditure | 3212 | ||||
| Add Backs u/s 21(j) Profit on Debt / brokerage / Commission / salary / remuneRation Paid by an AOP to its member | 3213 | ||||
| Add Backs u/s 21(k) Value of Perquisites / Allowances exceeding 50% of salary of the Employee | 3214 | ||||
| Add Backs u/s 21(l) Expenditure under a single Account head exceeding prescribed amount not paid through prescribed mode | 3215 | ||||
| Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed mode | 3216 | ||||
| Add Backs u/s 21(n) Capital Expenditure | 3217 | ||||
| Add Backs u/s 67(1) Expenditure attributable to non business Income | 3218 | ||||
| Add Backs u/s 34(5) Liabilities allowed Previously as deduction not Paid within three Years | 3219 | ||||
| Add Backs u/s 28(1)(b) Lease Rental not admissible | 3220 | ||||
| Add Backs Tax Gain on Sale of Intangibles | 3225 | ||||
| Add Backs Tax Gain on Sale of Assets | 3226 | ||||
| Add Backs Pre-Commencement Expenditure / Deferred Cost | 3230 | ||||
| Other Inadmissible Deductions | 3234 | ||||
| Add Backs Accounting (Loss) on Sale of Intangibles | 3235 | ||||
| Add Backs Accounting (Loss) on Sale of Assets | 3236 |
Page 9
Business > Business Assets / Equity / Liabilities
| Description | Code | Amount | Action | ||
|---|---|---|---|---|---|
| Total Assets | 3349 | ||||
| Land | 3301 | ||||
| Building (all types) | 3302 | ||||
| Plant / Machinery / Equipment / Furniture (including fittings) | 3303 | ||||
| Motor Vehicle | 3304 | ||||
| Intangible | 3305 | ||||
| Pre-Commencement Expenditure | 3306 | ||||
| Capital Work in Progress | 3308 | ||||
| Long Term Investments | 3311 | ||||
| Long Term Advances / Deposits / Prepayments | 3312 | ||||
| Trade Debtors / Receivables | 3313 | ||||
| Inventories | 3314 | ||||
| Stocks / Stores / Spares | 3315 | ||||
| Short Term Investments | 3316 | ||||
| Short Term Advances / Deposits / Prepayments | 3317 | ||||
| Current Portion of Long Term Investments | 3318 | ||||
| Cash / Cash Equivalents | 3319 | ||||
| Other Assets | 3348 | ||||
| Total Equity / Liabilities | 3399 | ||||
| Authorized Capital | 3351 | ||||
| Issued, Subscribed & Paid up capital | 3352 | ||||
| Share Deposit Money | 3353 | ||||
| Capital Reserves | 3361 | ||||
| Revenue Reserves | 3362 | ||||
| Funds | 3363 | ||||
| Accumulated Profits | 3364 | ||||
| Revaluation Surplus | 3365 | ||||
| Long Term Borrowings / Debt / Loan | 3371 | ||||
| Liabilities against Assets subject to Finance Lease | 3372 | ||||
| Deferred Liabilities | 3373 | ||||
| Provisions / Contingencies | 3374 | ||||
| Short Term Borrowings / Debt / Loan | 3381 | ||||
| Current Portion of Long Term Liabilities | 3382 | ||||
| Advances / Deposits / Accrued Expenses | 3383 | ||||
| Trade Creditors / Payables | 3384 | ||||
| Other Liabilities | 3398 |
Page 10
Business > Transactions > PKR 50 Million with Non-Residents
| Description | Code | Receipts | Payments | Action | |
|---|---|---|---|---|---|
| Total Value of Revenue Transactions with Non-Residents | 3849 | ||||
| Raw Material / Components | 3801 | ||||
| Finished Goods | 3802 | ||||
| Stock in Trade | 3803 | ||||
| Others | 3804 | ||||
| Rent | 3805 | ||||
| Royalty / License Fee / Franchise Fee | 3806 | ||||
| Intangibles | 3807 | ||||
| Fee for Managerial / Financial / Administrative / Marketing / Training Services | 3808 | ||||
| Fee for Engineering / Technical / Construction Services | 3809 | ||||
| Fee for Research / Development Services | 3810 | ||||
| Commission | 3811 | ||||
| Profit on Debt (Financial Charges / Markup / Interest) | 3812 | ||||
| Dividend (Common / Preferred Stock / Deemed Dividend) | 3813 | ||||
| Insurance Premium | 3814 | ||||
| Guarantees | 3815 | ||||
| Others (including Derivatives) | 3816 | ||||
| Expenses Reimbursement at cost | 3817 | ||||
| Total Value of Capital Transactions with Non-Residents | 3899 | ||||
| Interest Bearing Loan Opening Balance | 3851 | ||||
| Interest Bearing Loan Closing Balance | 3852 | ||||
| Interest Free Loan Opening Balance | 3853 | ||||
| Interest Free Loan Closing Balance | 3854 | ||||
| Investments | 3855 | ||||
| Property of Capital Nature | 3856 | ||||
| Service / Tangible / Intangible Property, etc. for Non-Monetary Consideration under any arrangement including Exchange, Swap, Barter, Bonus, Discount, etc. (Yes=1, No=0) | 3891 | ||||
| Service / Tangible / Intangible Property, etc. for Nil Consideration (Yes=1, No=0) | 3892 | ||||
| Direct / Indirect Participation by a Non-Resident in Capital, Management or Control (Yes=1, No=0) | 3893 | ||||
| Number of Associates having dealings with | 3894 |
Capital Assets > Long Term
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Consideration Received on Disposal of Capital Assets Held Long Term | 4009 | ||||
| Cost of Acquisition of Capital Assets Held Long Term including Ancillary Expenses | 4019 | ||||
| Net Gain / (Loss) on Capital Assets Held Long Term | 4020 |
Page 12
Foreign Sources / Agriculture > Foreign Sources
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Foreign Property Income / (Loss) | 6029 | ||||
| Foreign Property Income / (Loss) | 6021 | ||||
| Foreign Property Income / (Loss) | 6022 | ||||
| Foreign Property Income / (Loss) | 6023 | ||||
| Foreign Property Income / (Loss) | 6024 | ||||
| Foreign Business Income / (Loss) | 6039 | ||||
| Foreign Business Income / (Loss) | 6031 | ||||
| Foreign Business Income / (Loss) | 6032 | ||||
| Foreign Business Income / (Loss) | 6033 | ||||
| Foreign Business Income / (Loss) | 6034 | ||||
| Foreign Capital Gains / (Loss) | 6049 | ||||
| Foreign Capital Gains / (Loss) | 6041 | ||||
| Foreign Capital Gains / (Loss) | 6042 | ||||
| Foreign Capital Gains / (Loss) | 6043 | ||||
| Foreign Capital Gains / (Loss) | 6044 | ||||
| Foreign Other Sources Income / (Loss) | 6059 | ||||
| Foreign Other Sources Income / (Loss) | 6051 | ||||
| Foreign Other Sources Income / (Loss) | 6052 | ||||
| Foreign Other Sources Income / (Loss) | 6053 | ||||
| Foreign Other Sources Income / (Loss) | 6054 |
Foreign Sources / Agriculture > Agriculture
| Description | Code | Amount | Action | ||
|---|---|---|---|---|---|
| Agriculture Income | 6100 | ||||
| Agriculture Tax | 9291 |
Page 14
Tax Chargeable / Payments > Adjustable Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Action | |
|---|---|---|---|---|---|
| Adjustable Tax | 640000 | ||||
| Import u/s 148 (ADJUSTABLE TAX ONLY) | 640100 | ||||
| Profit on Debt u/s 151 / Division I. Part III, 1st Schedule @10% | 640402 | ||||
| Payment for Contracts / Services to a Non-Resident u/s 152(1A) / Division II, Part III, 1st Schedule covered under ADDT | 640502 | ||||
| Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) covered under ADDT | 640501 | ||||
| Profit on Debt to a Non-Resident u/s 152(2) | 640506 | ||||
| Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2) | 640505 | ||||
| Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule | 640507 | ||||
| Payment for Transport Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 640508 | ||||
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 640509 | ||||
| Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 640510 | ||||
| Payment for Goods u/s 153(1)(a) (ADJUSTABLE TAX ONLY) | 6406000 | ||||
| Payment for Services u/s 153(1)(b) (ADJUSTABLE TAX ONLY) | 64060200 | ||||
| Rent of Property u/s 155 | 640801 | ||||
| Cash Withdrawal from Bank u/s 231A | 641001 | ||||
| Certain Banking Transactions u/s 231AA | 641011 | ||||
| Motor Vehicle Registration Fee u/s 231B | 641021 | ||||
| Value of Shares traded through a member of a Stock exchange u/s 233A (1)(a) / (b) | 641211 | ||||
| Margin Financing, Margin Trading or Securities Lending u/s 233AA | 641221 | ||||
| Motor Vehicle Tax u/s 234 | 641301 | ||||
| Electricity Bill of Commercial / Industrial Consumer u/s 235 | 641401 | ||||
| Phone Bill / Pre-Paid Card / Units u/s 236 | 641501 | ||||
| Purchase by Auction u/s 236A | 641511 | ||||
| Domestic Air Ticket Charges u/s 236B | 641512 | ||||
| Sale / Transfer of Immovable Property u/s 236C | 641513 | ||||
| Functions / Gatherings Charges u/s 236D | 641514 | ||||
| Certification of Foreign-Produced TV Plays / Serials u/s 236E | 641515 | ||||
| Issuance / Renewal of License to Cable Opeartors / Electronic Media u/s 236F | 641516 | ||||
| Purchase by Distributors / Dealers / Wholesalers u/s 236G | 641517 | ||||
| Purchase by Retailers u/s 236H | 641518 | ||||
| Issuance / Renewal of License to Dealers / Commission Agents / Arhatis u/s 236J | 641520 | ||||
| Purchase / Transfer of Immovable Property u/s 236K | 641521 | ||||
| Purchase of International Air Ticket u/s 236L | 641522 |
Page 15
Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Final / Fixed / Average / Relevant / Reduced Rate Tax | 640001 | ||||
| Import u/s 148 @1.5% | 640153 | ||||
| Import u/s 148 @4.5% | 640159 | ||||
| Import u/s 148 @5.5% | 640161 | ||||
| Import u/s 148 @6% | 640162 | ||||
| Import u/s 148 @6.5% | 640163 | ||||
| Import u/s 148 @8% | 640166 | ||||
| Import of Edible Oil u/s 148 @5.5% | 640183 | ||||
| Import of Packing Material u/s 148 @5.5% | 640193 | ||||
| Import of Edible Oil u/s 148 @8% | 640188 | ||||
| Import of Packing Material u/s 148 @8% | 640198 | ||||
| Dividend to a Non-Resident covered under ADDT u/s 150 / u/s 5 | 6403511 | ||||
| Dividend u/s 150 / Division III, Part I, 1st Schedule @7.5% | 640352 | ||||
| Dividend u/s 150 / Division III, Part I, 1st Schedule @10% | 640353 | ||||
| Dividend u/s 150 / Division III, Part I, 1st Schedule @12.5% | 640354 | ||||
| Dividend u/s 150 / u/r 6, 7th Schedule @20% | 640357 | ||||
| Dividend u/s 150 / Division III, Part I, 1st Schedule @25% | 640359 | ||||
| Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, Part I, 1st Schedule @15% | 640551 | ||||
| Payment for Contracts / Services to a Non-Resident u/s 152(1A) / Division II, Part III, 1st Schedule @6% | 640552 | ||||
| Insurance / Reinsurance Premium to a Non-Resident u/s 152(1AA) / Division II, Part III, 1st Schedule @5% | 640553 | ||||
| Fee for Advertisement Services to a Non-Resident u/s 152(1AAA) / Division II, Part III, 1st Schedule @10% | 640554 | ||||
| Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule @10% | 640556 | ||||
| Payment for Goods u/s 153(1)(a) @1% | 6406082 | ||||
| Payment for Goods u/s 153(1)(a) @1.5% | 6406083 | ||||
| Payment for Goods u/s 153(1)(a) @4% | 6406088 | ||||
| Payment for Services u/s 153(1)(b) @1% | 6406102 | ||||
| Payment for Services u/s 153(1)(b) @2% | 6406104 | ||||
| Payment for Services u/s 153(1)(b) @8% | 6406116 | ||||
| Payment for Services u/s 153(1)(b) @12% | 6406124 |
Page 16
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Receipts from Contracts u/s 153(1)(c) @6.5% | 6406143 | ||||
| Fee for Export related Services u/s 153(2) @1% | 640772 | ||||
| Export Proceeds u/s 154(1) @1% | 640754 | ||||
| Foreign Indenting Commission u/s 154(2) @5% | 640761 | ||||
| Prizes on Prize Bonds / Winnings of Crossword Puzzles u/s 156 @15% | 640951 | ||||
| Winnings from Raffle, Lottery, Quiz or Sale Promotion u/s 156 @20% | 640952 | ||||
| Commission / Discount on petroleum products u/s 156A @12% | 640964 | ||||
| Brokerage / Commission u/s 233 @1.5% | 641253 | ||||
| Brokerage / Commission u/s 233 @2% | 641254 | ||||
| Brokerage / Commission u/s 233 @5% | 641260 | ||||
| Brokerage / Commission u/s 233 @10% | 641270 | ||||
| Brokerage / Commission u/s 233 @7.5% | 641265 | ||||
| Brokerage / Commission u/s 233 @12% | 641274 | ||||
| CNG Station Gas Bill u/s 234A @4% | 641351 | ||||
| Issuance of Bonus Shares by Companies quoted on Stock Exchange u/s 236M | 641523 | ||||
| Issuance of Bonus Shares by Companies not quoted on Stock Exchange u/s 236N | 641524 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @0% | 642160 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @5% | 642162 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @10% | 642164 | ||||
| Capital Gains on Securities u/s 37A @0% | 642170 | ||||
| Capital Gains on Securities u/s 37A @10% | 642174 | ||||
| Capital Gains on Securities u/s 37A @12.5% | 642175 | ||||
| Capital Gains on Securities u/r 6B, 4th Schedule @0% | 642180 | ||||
| Capital Gains on Securities u/r 6B, 4th Schedule @9% | 642181 | ||||
| Capital Gains on Securities u/r 6B, 4th Schedule @17.5% | 642184 | ||||
| Capital Gains on Securities u/r 6, 7th Schedule @12.5% | 642192 | ||||
| Purchase of Locally Produced Edible Oil @2% | 643161 | ||||
| Fee for Services outside Pakistan u/c (3), Part II, 2nd Schedule @1% | 646153 | ||||
| Receipts for Contracts outside Pakistan u/c (3), Part II, 2nd Schedule @1% | 646154 | ||||
| Fee for Carriage Services by Oil Tanker / Goods Transport Contractor u/c (43D) / (43E), Part IV, 2nd Schedule @2.5% | 646155 | ||||
| Income of Hajj Group Operators u/c (72A), Part IV, 2nd Schedule @5000 | 646156 | ||||
| Receipts for Shipping Business u/c (21), Part II, 2nd Schedule | 646157 |
Page 17
Tax Chargeable / Payments > Computations
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Property | 2000 | ||||
| Income / (Loss) from Business | 3000 | ||||
| Gains / (Loss) from Capital Assets | 4000 | ||||
| Income / (Loss) from Other Sources | 5000 | ||||
| Foreign Income | 6000 | ||||
| Agriculture Income | 6100 | ||||
| Share in untaxed Income from AOP | 3131 | ||||
| Share in Taxed Income from AOP | 3141 | ||||
| Total Income | 9000 | ||||
| Deductible Allowances | 9009 | ||||
| Taxable Income | 9100 | ||||
| Tax Chargeable | 9200 | ||||
| Normal Tax | 920000 | ||||
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 920100 | ||||
| WWF | 920900 | ||||
| Tax Credits | 9329 | ||||
| Turnover / Tax Chargeable u/s 113 @0.1% | 923151 | ||||
| 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% | 923160 | ||||
| Accounting Profit / Tax Chargeable u/s 113C @17% | 923173 | ||||
| Difference of Minimum Tax Chargeable u/s 148(8) / 153(3)(b) | 923192 | ||||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | ||||
| Difference of Alternate Corporate Tax u/s 113C | 923197 | ||||
| Adjustment of Minimum Tax Paid u/s 113 in earlier Year(s) | 923198 | ||||
| Share in Tax Paid on Taxed Income from AOP | 923200 | ||||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | ||||
| Withholding Income Tax | 9201 | ||||
| Advance Income Tax | 9202 | ||||
| Admitted Income Tax | 9203 | ||||
| Demanded Income Tax | 9204 | ||||
| Refundable Income Tax | 9210 |
Page 20
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) |
|---|---|---|---|---|---|---|---|
| Import u/s 148 @1% | 640152 | ||||||
| Import u/s 148 @1.5% | 640153 | ||||||
| Import u/s 148 @2% | 640154 | ||||||
| Import u/s 148 @3% | 640156 | ||||||
| Import u/s 148 @4.5% | 640159 | ||||||
| Import u/s 148 @6.5% | 640163 | ||||||
| Import u/s 148 @5% | 640160 | ||||||
| Import u/s 148 @5.5% | 640161 | ||||||
| Import u/s 148 @8% | 640166 | ||||||
| Payment for Goods u/s 153(1)(a) @1% | 6406082 | ||||||
| Payment for Goods u/s 153(1)(a) @1.5% | 6406083 | ||||||
| Payment for Goods u/s 153(1)(a) @3.5% | 6406087 | ||||||
| Payment for Goods u/s 153(1)(a) @4% | 6406088 | ||||||
| Receipts from Contracts u/s 153(1)(c) @7% | 6406144 | ||||||
| Fee for Export related Services u/s 153(2) @1% | 640772 | ||||||
| Commission / Discount on petroleum products u/s 156A @12% | 640964 | ||||||
| Brokerage / Commission u/s 233 @7.5% | 641265 | ||||||
| Brokerage / Commission u/s 233 @12% | 641274 |
Verification
I, ______, CNIC No. ______, as Self / Member of Association of Persons / Representative (as defined in section 172 of the Income Tax Ordinance, 2001) of the Taxpayer named above, do solemnly declare that to the best of my knowledge & belief the information given in this Return / Statement u/s 115(4) are correct & complete in accordance with the provisions of the Income Tax Ordinance, 2001 & Income Tax Rules, 2002.
Verify CODE
Payment
| CPR No. | Date | Amount Code | Description | Amount | Tax Year |
|---|
Page 23
Business > Manufacturing / Trading Items
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Income / (Loss) from Business | 3000 | ||||
| Net Revenue (excluding Sales Tax, Federal Excise, Brokerage, Commission, Discount, Freight Outward) | 3029 | ||||
| Gross Revenue (excluding Sales Tax, Federal Excise) | 3009 | ||||
| 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 |
Business > Other Revenues
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Other Revenues | 3129 | ||||
| Accounting Gain on Sale of Intangibles | 3115 | ||||
| Accounting Gain on Sale of Assets | 3116 | ||||
| Others | 3128 | ||||
| Share in untaxed Income from AOP | 3131 | ||||
| Share in Taxed Income from AOP | 3141 |
Page 24
Business > Management, Administrative, Selling & Financial Expenses
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Management, Administrative, Selling & Financial Expenses | 3199 | ||||
| Rent | 3151 | ||||
| Rates / Taxes / Cess | 3152 | ||||
| Salaries / Wages / Perquisites / Benefits | 3154 | ||||
| Traveling / Conveyance / Vehicles Running / Maintenance | 3155 | ||||
| Electricity / Water / Gas | 3158 | ||||
| Communication | 3162 | ||||
| Repair / Maintenance | 3165 | ||||
| Stationery / Printing / Photocopies / Office Supplies | 3166 | ||||
| Advertisement / Publicity / Promotion | 3168 | ||||
| Insurance | 3170 | ||||
| Professional Charges | 3171 | ||||
| Profit on Debt (Financial Charges / Markup / Interest) | 3172 | ||||
| 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 25
Business > Inadmissible / Admissible Deductions
| Description | Code | Total Amount | Amount Exempt from Tax / Subject to Fixed / Final Tax | Amount Subject to Normal Tax | Action |
|---|---|---|---|---|---|
| Inadmissible Deductions | 3239 | ||||
| Add Backs u/s 29(2) Provision for Doubtful Debts | 3201 | ||||
| Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets | 3202 | ||||
| Add Backs Provision for Diminution in Value of Investment | 3203 | ||||
| Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or Capitalised | 3204 | ||||
| Add Backs u/s 21(a) Cess / Rate / Tax levied on Profits / Gains | 3205 | ||||
| Add Backs u/s 21(b) Amount of Tax Deducted at Source | 3206 | ||||
| Add Backs u/s 21(c) Payments liable to Deduction of Tax at Source but Tax not Deducted / Paid | 3207 | ||||
| Add Backs u/s 21(d) Entertainment Expenditure above prescribed limit | 3208 | ||||
| Add Backs u/s 21(e) Contributons to Unrecognized / Unapproved Funds | 3209 | ||||
| Add Backs u/s 21(f) Contributons to Funds not under effective arrangement for deduction of Tax at source | 3210 | ||||
| Add Backs u/s 21(g) Fine / Penalty for violation of any law / rule / regulation | 3211 | ||||
| Add Backs u/s 21(h) Personal Expenditure | 3212 | ||||
| Add Backs u/s 21(j) Profit on Debt / brokerage / Commission / salary / remuneRation Paid by an AOP to its member | 3213 | ||||
| Add Backs u/s 21(k) Value of Perquisites / Allowances exceeding 50% of salary of the Employee | 3214 | ||||
| Add Backs u/s 21(l) Expenditure under a single Account head exceeding prescribed amount not paid through prescribed mode | 3215 | ||||
| Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed mode | 3216 | ||||
| Add Backs u/s 21(n) Capital Expenditure | 3217 | ||||
| Add Backs u/s 67(1) Expenditure attributable to non business Income | 3218 | ||||
| Add Backs u/s 34(5) Liabilities allowed Previously as deduction not Paid within three Years | 3219 | ||||
| Add Backs u/s 28(1)(b) Lease Rental not admissible | 3220 | ||||
| Add Backs Tax Gain on Sale of Intangibles | 3225 | ||||
| Add Backs Tax Gain on Sale of Assets | 3226 | ||||
| Add Backs Pre-Commencement Expenditure / Deferred Cost | 3230 |
Page 29
Tax Chargeable / Payments > Adjustable Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Action | |
|---|---|---|---|---|---|
| Adjustable Tax | 640000 | ||||
| Import u/s 148 (ADJUSTABLE TAX ONLY) | 640100 | ||||
| Salary of Employees u/s 149 | 640201 | ||||
| Payment for Contracts / Services to a Non-Resident u/s 152(1A) / Division II, Part III, 1st Schedule covered under ADDT | 640502 | ||||
| Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) covered under ADDT | 640501 | ||||
| Profit on Debt to a Non-Resident u/s 152(2) | 640506 | ||||
| Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2) | 640505 | ||||
| Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule | 640507 | ||||
| Payment for Transport Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 640508 | ||||
| Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule | 640509 | ||||
| Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule | 640510 | ||||
| Payment for Goods u/s 153(1)(a) (ADJUSTABLE TAX ONLY) | 6406000 | ||||
| Rent of Property u/s 155 | 640801 | ||||
| Withdrawal from Pension Fund u/s 156B | 640921 | ||||
| Cash Withdrawal from Bank u/s 231A | 641001 | ||||
| Certain Banking Transactions u/s 231AA | 641011 | ||||
| Motor Vehicle Registration Fee u/s 231B | 641021 | ||||
| Value of Shares traded through a member of a Stock exchange u/s 233A (1)(a) / (b) | 641211 | ||||
| Margin Financing, Margin Trading or Securities Lending u/s 233AA | 641221 | ||||
| Motor Vehicle Tax u/s 234 | 641301 | ||||
| Electricity Bill of Commercial / Industrial Consumer u/s 235 | 641401 | ||||
| Electricity Bill of Domestic Consumer u/s 235A | 641411 | ||||
| Phone Bill / Pre-Paid Card / Units u/s 236 | 641501 | ||||
| Purchase by Auction u/s 236A | 641511 | ||||
| Domestic Air Ticket Charges u/s 236B | 641512 | ||||
| Sale / Transfer of Immovable Property u/s 236C | 641513 | ||||
| Functions / Gatherings Charges u/s 236D | 641514 | ||||
| Certification of Foreign-Produced TV Plays / Serials u/s 236E | 641515 | ||||
| Issuance / Renewal of License to Cable Opeartors / Electronic Media u/s 236F | 641516 | ||||
| Purchase by Distributors / Dealers / Wholesalers u/s 236G | 641517 | ||||
| Purchase by Retailers u/s 236H | 641518 | ||||
| Educational Institution Fee u/s 236I | 641519 | ||||
| Issuance / Renewal of License to Dealers / Commission Agents / Arhatis u/s 236J | 641520 | ||||
| Purchase / Transfer of Immovable Property u/s 236K | 641521 | ||||
| Purchase of International Air Ticket u/s 236L | 641522 |
Page 30
Tax Chargeable / Payments > Final / Fixed / Minimum / Average / Relevant / Reduced Tax
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Final / Fixed / Average / Relevant / Reduced Rate Tax | 640001 | ||||
| Import u/s 148 @1.5% | 640153 | ||||
| Import u/s 148 @4.5% | 640159 | ||||
| Import u/s 148 @6% | 640162 | ||||
| Import u/s 148 @6.5% | 640163 | ||||
| Import u/s 148 @9% | 640168 | ||||
| Import of Edible Oil u/s 148 @5.5% | 640183 | ||||
| Import of Packing Material u/s 148 @5.5% | 640193 | ||||
| Import of Edible Oil u/s 148 @8% | 640188 | ||||
| Import of Packing Material u/s 148 @8% | 640198 | ||||
| Dividend to a Non-Resident covered under ADDT u/s 150 / u/s 5 | 6403511 | ||||
| Dividend u/s 150 / Division III, Part I, 1st Schedule @7.5% | 640352 | ||||
| Dividend u/s 150 / Division III, Part I, 1st Schedule @10% | 640353 | ||||
| Dividend u/s 150 / Division III, Part I, 1st Schedule @12.5% | 640354 | ||||
| Profit on Debt u/s 151 / Division I, Part III, 1st Schedule @10% | 640452 | ||||
| Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, Part I, 1st Schedule @15% | 640551 | ||||
| Payment for Contracts / Services to a Non-Resident u/s 152(1A) / Division II, Part III, 1st Schedule @6% | 640552 | ||||
| Insurance / Reinsurance Premium to a Non-Resident u/s 152(1AA) / Division II, Part III, 1st Schedule @5% | 640553 | ||||
| Fee for Advertisement Services to a Non-Resident u/s 152(1AAA) / Division II, Part III, 1st Schedule @10% | 640554 | ||||
| Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule @10% | 640556 | ||||
| Payment for Goods u/s 153(1)(a) @1% | 6406082 | ||||
| Payment for Goods u/s 153(1)(a) @1.5% | 6406083 | ||||
| Payment for Goods u/s 153(1)(a) @4.5% | 6406089 | ||||
| Payment for Services u/s 153(1)(b) @1% | 6406102 | ||||
| Payment for Services u/s 153(1)(b) @2% | 6406104 | ||||
| Payment for Services u/s 153(1)(b) @10% | 6406120 | ||||
| Payment for Services u/s 153(1)(b) @15% | 6406130 | ||||
| Receipts from Contracts u/s 153(1)(c) @7.5% | 6406145 | ||||
| Receipts from Contracts u/s 153(1)(c) @10% | 6406150 |
Page 31
| Description | Code | Receipts / Value | Tax Collected / Deducted / Paid | Tax Chargeable | Action |
|---|---|---|---|---|---|
| Fee for Export related Services u/s 153(2) @1% | 640772 | ||||
| Export Proceeds u/s 154(1) @1% | 640754 | ||||
| Foreign Indenting Commission u/s 154(2) @5% | 640761 | ||||
| Prizes on Prize Bonds / Winnings of Crossword Puzzles u/s 156 @15% | 640951 | ||||
| Winnings from Raffle, Lottery, Quiz or Sale Promotion u/s 156 @20% | 640952 | ||||
| Commission / Discount on petroleum products u/s 156A @12% | 640964 | ||||
| Brokerage / Commission u/s 233 @1.5% | 641253 | ||||
| Brokerage / Commission u/s 233 @2% | 641254 | ||||
| Brokerage / Commission u/s 233 @5% | 641260 | ||||
| Brokerage / Commission u/s 233 @10% | 641270 | ||||
| Brokerage / Commission u/s 233 @7.5% | 641265 | ||||
| Brokerage / Commission u/s 233 @12% | 641274 | ||||
| CNG Station Gas Bill u/s 234A @4% | 641351 | ||||
| Issuance of Bonus Shares by Companies quoted on Stock Exchange u/s 236M | 641523 | ||||
| Issuance of Bonus Shares by Companies not quoted on Stock Exchange u/s 236N | 641524 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @0% | 642160 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @5% | 642162 | ||||
| Capital Gains on Immovable Property u/s 37(1A) @10% | 642164 | ||||
| Capital Gains on Securities u/s 37A @0% | 642170 | ||||
| Capital Gains on Securities u/s 37A @10% | 642174 | ||||
| Capital Gains on Securities u/s 37A @12.5% | 642175 | ||||
| Purchase of Locally Produced Edible Oil @2% | 643161 | ||||
| Fee for Services outside Pakistan u/c (3), Part II, 2nd Schedule @1% | 646153 | ||||
| Receipts for Contracts outside Pakistan u/c (3), Part II, 2nd Schedule @1% | 646154 | ||||
| Fee for Carriage Services by Oil Tanker / Goods Transport Contractor u/c (43D) / (43E), Part IV, 2nd Schedule @2.5% | 646155 | ||||
| Income of Hajj Group Operators u/c (72A), Part IV, 2nd Schedule @5000 | 646156 | ||||
| Receipts for Shipping Business u/c (21), Part II, 2nd Schedule | 646157 | ||||
| Flying / Submarine Allowance (not exceeding basic pay) u/c (1), Part III, 2nd Schedule @2.5% | 642151 | ||||
| Transport Monetization for Civil Servants (after deduction of drivers salary) u/c (27), Part II, 2nd Schedule @5% | 642152 | ||||
| Allowance to Pilots (exceeding basic pay) u/c (1), Part III, 2nd Schedule @7.5% | 642153 | ||||
| Employment Termination Benefits u/s 12(6) Chargeable to Tax at Average Rate | 644151 | ||||
| Salary Arrears u/s 12(7) Chargeable to Tax at Relevant Rate | 645151 |
Page 32
Tax Chargeable / Payments > Computations
| 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 Tax | 920000 | ||||
| Final / Fixed / Minimum / Average / Relevant / Reduced Tax | 920100 | ||||
| WWF | 920900 | ||||
| Tax Reductions | 9309 | ||||
| Tax Credits | 9329 | ||||
| Turnover / Tax Chargeable u/s 113 @0.1% | 923151 | ||||
| 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% | 923160 | ||||
| Difference of Minimum Tax Chargeable u/s 148(8) / 153(3)(b) | 923192 | ||||
| Difference of Minimum Tax Chargeable on Electricity Bill u/s 235 | 923193 | ||||
| Difference of Minimum Tax Chargeable u/s 113 | 923194 | ||||
| Adjustment of Minimum Tax Paid u/s 113 in earlier Year(s) | 923198 | ||||
| Refund Adjustment of Other Year(s) against Demand of this Year | 92101 | ||||
| Withholding Income Tax | 9201 | ||||
| Advance Income Tax | 9202 | ||||
| Admitted Income Tax | 9203 | ||||
| Demanded Income Tax | 9204 | ||||
| Refundable Income Tax | 9210 |
Page 35
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) |
|---|---|---|---|---|---|---|---|
| Import u/s 148 @1% | 640152 | ||||||
| Import u/s 148 @1.5% | 640153 | ||||||
| Import u/s 148 @2% | 640154 | ||||||
| Import u/s 148 @3% | 640156 | ||||||
| Import u/s 148 @4.5% | 640159 | ||||||
| Import u/s 148 @6.5% | 640163 | ||||||
| Import u/s 148 @5.5% | 640161 | ||||||
| Import u/s 148 @6% | 640162 | ||||||
| Import u/s 148 @9% | 640168 | ||||||
| Payment for Goods u/s 153(1)(a) @1% | 6406082 | ||||||
| Payment for Goods u/s 153(1)(a) @1.5% | 6406083 | ||||||
| Payment for Goods u/s 153(1)(a) @4% | 6406088 | ||||||
| Payment for Goods u/s 153(1)(a) @4.5% | 6406089 | ||||||
| Receipts from Contracts u/s 153(1)(c) @7.5% | 6406145 | ||||||
| Receipts from Contracts u/s 153(1)(c) @10% | 6406150 | ||||||
| Fee for Export related Services u/s 153(2) @1% | 640772 | ||||||
| Commission / Discount on petroleum products u/s 156A @12% | 640964 | ||||||
| Brokerage / Commission u/s 233 @7.5% | 641265 | ||||||
| Brokerage / Commission u/s 233 @12% | 641274 |
Verification
I, ______, CNIC No. ______, as Self / Member of Association of Persons / Representative (as defined in section 172 of the Income Tax Ordinance, 2001) of the Taxpayer named above, do solemnly declare that to the best of my knowledge & belief the information given in this Return / Statement u/s 115(4) are correct & complete in accordance with the provisions of the Income Tax Ordinance, 2001 & Income Tax Rules, 2002.
Verify CODE
Payment
| CPR No. | Date | Amount Code | Description | Amount | Tax Year |
|---|
Page 37
Statement of Assets / Liabilities for Tax Year 2015
Task: 116(2) (Statement of Assets / Liabilities filed voluntarily)
Name:
Period: 01-Jul-2014 - 30-Jun-2015 Tax Year 2015
Due Date:
Transaction Date:
Registration No:
Submission Date: *
Tabs: Data | Verification
Personal Assets / Liabilities / Receipts / Expenses > Personal Expenses
| 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 39
Personal Assets / Liabilities / Receipts / Expenses > Reconciliation of Net Assets
| 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 | 703000 | ||||
| Assets Transferred / Sold / Gifted / Donated during the year | 703004 |
Verification
I, ______, CNIC No. ______, as Self / Member of Association of Persons / Representative (as defined in section 172 of the Income Tax Ordinance, 2001) of the Taxpayer named above, do solemnly declare that to the best of my knowledge & belief the information given in this Return / Statement u/s 115(4) are correct & complete in accordance with the provisions of the Income Tax Ordinance, 2001 & Income Tax Rules, 2002.
Verify CODE
Page 40
- This notification shall be applicable for the tax year 2015.
[F.No.4(15)R&S/2015]
(Arshad Nawaz Chheena)
Secretary (Income Tax Policy)
Related Income Tax SROs on return forms
- ...30 January 2016Due date of filing of return under rule 3 read with rule 17 of part III of ninth schedule to the Income Tax Ordinance is specified as 29th February, 2016
- SRO 850(I)/201531 August 2015Draft Income Tax Electronic Return for Companies, Individuals & AOPs. (Tax Year 2015)
- SRO 841(I)/201526 August 2015Return of Total Income/Statement of final taxation for tax year 2015 IT-1B & IT-2
- --(I)/201524 August 2015In the proposed notification amendment in Part X of Second Schedule to the Income Tax Rules 2002 is proposed regarding filing monthly withholding statement under section 165(1) of the Income Tax Ordinance, 2001.
- SRO 791(I)/201511 August 2015All the Individuals earning salary Income are required to file their Income Tax returns electronically from tax year 2015 onwards.
- SRO 496(I)/20153 July 2015Draft Return Forms and Wealth Statement for Tax Year 2015