With holding Tax
SRO 441(I)/2004Withholding and collection
SRO 441(I)/2004 is an Income Tax SRO dated 12 June 2004, listed by FBR as "With holding Tax".
The text below was extracted automatically from the official HTML page. Line breaks and table layout may differ from the original. Check the official file before relying on any wording or figure.
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE,
(REVENUE DIVISION)
CENTRAL BOARD OF REVENUE
*****
Islamabad, the 12th June, 2004
NOTIFICATION
S.R.O. 441(I)/2004.- In exercise of the powers conferred by sub-section (2) of section 53 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Government is pleased to direct that in the Second Schedule to the said Ordinance, the following further amendment shall be made, which shall come into force at once, namely:-
In the aforesaid Schedule, in Part IV, after clause (31), the following new clause shall be inserted, namely:-
“(31A) The provisions of section 148 shall not apply to plant, machinery and equipment imported as are subject to 5% rate of customs duty under Chapter 84 of the First Schedule to the Customs Act, 1969 (IV of 1969), or are exempt from customs duty or subject to a lower rate of customs-duty under relevant Customs notifications.”.
_________________________________________________________________
[C.No.1(7)WHT/2001]
(Vakil Ahmad Khan)
Member(Direct Taxes)/Additional Secretary.
Related Income Tax SROs on withholding and collection
- SRO 821(I)/200715 August 2007Annual Statement of Deduction of Income Tax from Salary
- SRO 794(I)/20065 August 2006The rate of withholding tax ,in respect of payment on account of transportation of goods through goods transport vehicles shall be two per cent of gross amount
- SRO 641 (I)/200527 June 2005Collection or Deduction of Tax at Source
- SRO 638(I)/200527 June 2005Goods on which withholding tax under section 148 of the Ordinance shall be collected at the rate of
- SRO 586(I)/200228 August 2002deduction or collection of tax for the year beginning on the first day of July 2002
- SRO 1092(I)/9912 October 1999Direct Director Of Tax Withholding Perform Functions In Respect Of All Persons Responsible For Deduc