In 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.

--(I)/2015Return forms

--(I)/2015 is an Income Tax SRO dated 24 August 2015, listed by FBR as "In 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.".

FBR publishes pages of this SRO as scanned images, so 4 of its 6 pages were transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.

Page 1

Government of Pakistan
Revenue Division
Federal Board of Revenue

Islamabad, the August, 2015.

NOTIFICATION
(Income Tax)

S.R.O. (I)/2015. - The following draft of certain further amendments in the Income Tax Rules, 2002, which the Federal Board of Revenue proposes to make in the 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, as required by sub-section (3) of said section and notice is hereby given that the draft will be taken into consideration by the Federal Board of Revenue after seven 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 AMENDMENTS

In the aforesaid Rule, in the Second Schedule, in Part X, the following shall be substituted, namely:-

Page 2

Task: 165(1) (Statement of withholding taxes filed voluntarily)
Name:
Period: -
Tax Year: 2016
Due Date:
Transaction Date:
Registration No.:
Submission Date: *

Tabs: Data | Payment | Attribute | Withholding Tax | Bill

Tax Chargeable / Payments: Adjustable Tax; Final / Fixed / Minimum / Average / Relevant / Reduced Tax

Adjustable Tax

Description	Code	Action
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	+
Profit on Debt u/s 151 from NSC / PO Deposits	64040001	+
Profit on Debt u/s 151 from Bank Accounts / Deposits	64040002	+
Profit on Debt u/s 151 from Government Securities	64040003	+
Profit on Debt u/s 151 from Others	64040004	+
Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2)	64050007	+
Profit on Debt to a Non-Resident u/s 152(2)	64050008	+
Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule	64050009	+
Payment for Transport Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule	64050010	+
Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule	64050011	+
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) (ADJUSTABLE TAX ONLY)	64060000	+
Payment for Services u/s 153(1)(b) (ADJUSTABLE TAX ONLY)	64060100	+
Rent of Property u/s 155	64080001	+
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 / Transfer Fee u/s 231B	64100300	+
Value of Shares traded through a member of a Stock exchange u/s 233A (1)(a)	64120101	+
Margin Financing, Margin Trading or Securities Lending u/s 233AA	64120201	+
Goods Transport Public Vehicle Tax u/s 234	64130001	+
Passenger Transport Public Vehicle Tax u/s 234	64130002	+
Private Vehicle Tax u/s 234	64130003	+
Electricity Bill of Commercial Consumer u/s 235	64140001	+
Electricity Bill of Industrial Consumer u/s 235	64140002	+
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	+
Purchase by Auction u/s 236A	64150101	+
Domestic Air Ticket Charges u/s 236B	64150201	+
Sale / Transfer of Immovable Property u/s 236C	64150301	+

Page 4

Tabs: Data | Payment | Attribute | Withholding Tax | Bill

Tax Chargeable / Payments: Adjustable Tax; Final / Fixed / Minimum / Average / Relevant / Reduced Tax

Final / Fixed / Minimum / Average / Relevant / Reduced Tax

Description	Code	Action
Dividend u/s 150 @7.5%	64030052	+
Dividend u/s 150 @10%	64030053	+
Dividend u/s 150 @12.5%	64030054	+
Dividend u/s 150 @20%	64030057	+
Dividend u/s 150 @25%	64030059	+
Dividend to a Non-Resident covered under ADDT u/s 150 / u/s 5	64030099	+
Profit on Debt u/s 151 from NSC / PO Deposits	64040051	+
Profit on Debt u/s 151 from Bank Accounts / Deposits	64040052	+
Profit on Debt u/s 151 from Government Securities	64040053	+
Profit on Debt u/s 151 from Other Securities	64040054	+
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	+
Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule	64050096	+
Royalty / Fee for Technical Services to a Non-Resident covered under ADDT	64050097	+
Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident covered under ADDT	64050098	+
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%	64060058	+
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) @2%	64060154	+
Payment for Services u/s 153(1)(b) @8%	64060166	+
Payment for Services u/s 153(1)(b) @10%	64060170	+
Payment for Services u/s 153(1)(b) @12%	64060174	+
Payment for Services u/s 153(1)(b) @15%	64060180	+
Receipts from Contracts u/s 153(1)(c) @6.5%	64060263	+
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	+
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	+

Page 6

[F.No. 4(26)R&S/2015]

(Shaheed Mehboob)
Secretary (Rules & SROs)

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