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Qanoon Digest

SRO 547(I)/2012, Exemption has been granted to withholding agents to the whole of the amount of default surcharge and penalty for non deduction of advance withholding tax or having deducted or withheld failed to deposit the withholding tax deducted or withheld

SRO 547(I)/2012 is an Income Tax SRO dated 22 May 2012, listed by FBR as "SRO 547(I)/2012, Exemption has been granted to withholding agents to the whole of the amount of default surcharge and penalty for non deduction of advance withholding tax or having deducted or withheld failed to deposit the withholding tax deducted or withheld".

This SRO is published by FBR as a scanned image. Its text has not been transcribed on this site yet. Read it in the official file on fbr.gov.pk or find it in the FBR Income Tax SRO listing.

Which later SROs refer to this one?

SROs whose FBR title names SRO 547(I)/2012, usually to amend or rescind it.

  • SRO 699(I)/201211 June 2012Extension in the date of applicability of SRO 547(I)/2012 dated 22/5/2012Amendments to earlier SROs

Related Income Tax SROs on exemptions and concessions

  • SRO 1077(I)/201231 August 2012Ammendment in 2nd Schedule in Income Tax ordinance 2001.scanned, text not yet available
  • SRO 607(I)/20122 June 2012Exemption from Customs duty/sales tax/Income Tax on import of Hybrid Electric Vehicles (HEV)
  • SRO 550(I)/201223 May 2012A new clause(24B) has been inserted in Part-II of Second Schedule of the Income Tax Ordinance 2001, to provide for reduced rates of minimum tax under sections 113 and withholding tax under section 153, in case of steel mills and steel re-rolling mills.scanned, text not yet available
  • SRO 549(I)/201222 May 2012A new clause is being added in lieu of which Motors Cycles dealers registered under the Sales Tax Act, 1990, will pay minimum tax under section 113 at the reduced rate of 50 % for the tax year 2011 and 75% for the year 2012 onwards.scanned, text not yet available
  • SRO 2012SRO38318 April 2012Amendment in Second Schedule to the Income Tax Ordinance, 2001scanned, text not yet available
  • SRO 2012SRO648 February 2012Amendment in Second Schedule to the Income Tax Ordinance, 2001scanned, text not yet available

All SROs on exemptions and concessions

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