Amendment Income Tax Rules, 1982, Proposed Exercise Of Powers Conferred By Sub-Section (1) Of Sectio

Government of Pakistan REVENUE DIVISION Central Board of Revenue . . *** Islamabad, October 14, 2000 NOTIFICATION (Income Tax) S. R. O. 648 (I)/2000. - The following draft amendment in the Income Tax Rules, 1982, proposed to be made in exercise of the powers conferred by sub-section (1) of section 165 of the Income Tax Ordinance, 1979 (XXXI of 1979), is hereby published, as required by sub-section (4) of the said section, for the information of all persons likely to be effected thereby, and notice is hereby given that the draft will be taken into consideration 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 Central Board of Revenue. DRAFT AMENDMENT (1) In rule 56, for sub-rule (1), the following shall be substituted, namely:- “56. Certificate of tax deduction from salary. - (1) The certificate of deduction of tax to be furnished under section 51 by a person paying income tax under the head “salary” shall be in the following form, and verified in the manner specified therein, namely :- RETURN ACKNOWLEDGMENT RECEIPT Serial No. Assessment Year Circle Inward No. Zone Circle National Tax No. - - - N.I.C. No. Name : (Block Letters) Address : (House/Bldg.) (Street/Road) (City) Signature and Name of Receiving Official Total Income Declared Signature of the Assessee Tax Paid along with Return

CERTIFICATE UNDER RULE 51 OF DEDUCTION OF TAX Instructions *Employer’s Status: All the items are required to be filled in. If any item is not applicable, write N.A. against that. 01 Federal Govt. 02 Provincial Govt. 03 Autonomous Body Enter one digit/letter (capital) in each box. Leave a blank box between words. 04 Public Company 05 Private Company 06 Foreign Association New Taxpayers attach NTN Application Form for (existing taxpayer also to attach NTN Form in case of International Organization (UN, World 07 08 Registered Firm 09 Others any change in particulars like address, phone/fax/mobile No. residential status, etc.). Bank, IMF, ADB, JICA, etc.) 10 Armed Forces 11 PIA Employee’s Identification National Tax Number National Identity Card Number Date of Birth (for Individuals aged 65 years & above) - - - - - - - y y y y - y y y y y y y y - y y y y Minimum of Time Scale of Income year: - Assessment year: - the Basic Pay Name (first name, middle name, last name) Sex: Male Female Status: Resident Non-Resident Full time Teacher or Researcher employed in Non-Profit edu / research institution institutions, duly recognized by a Board of Education or UGC Employer’s Identification National Tax Number - - Employer’s Status * Name (no abbreviations) (See Employer’s Status Code listed above) Part A. Pay Total Exempt Taxable 1. Pay/Wages 0 1 0 8 2. Special Pay 0 1 6 8 3. Gratuity 0 1 5 2 4. Any other Pay (Pl. specify) _______________________ 5. ___________________________________________ 6. ___________________________________________ 1. House Rent 0 4 4 0 2. Conveyance 0 2 8 0 3. Entertainment 0 3 3 6

Total Exempt Taxable 4. Medical 0 5 5 0 5. Compensatory 0 2 6 8 6. Dearness 0 3 1 6 7. Cost of living 0 5 0 1 8. Utilities 0 8 0 8 9. Leave encashment 0 5 2 8 10. Senior post 0 7 2 4 11. Qualification 0 6 5 2 12. Orderly/Servant 0 5 8 4 13. Personal 0 6 2 4 14. Teaching/Instruction 0 7 7 0 15. Research 0 6 7 6 16. Non-practising 0 5 6 8 17. Computer 0 2 7 2 18. Bonus/Ex-gratia 0 2 2 8 19. Honorarium/Reward 0 4 3 6 Any Other Allowance (Pl. Specify) 20. ___________________________________________ 21. ___________________________________________ 22. ___________________________________________ 23. ___________________________________________ 24. ___________________________________________ 25. ___________________________________________

Part C. Perquisites Total Exempt Taxable Area of Accommodation 1. Rent free accommodation (unfurnished) 0 4 6 8 Sq Yds 2. Rent free accommodation (furnished) 0 4 6 0 Sq Yds 3. Accommodation (concessional rate) 0 4 5 6 Conveyance Owned by: Employer Employee Maintained By: Employer Employee Used For : Business Personal Both Engine Capacity: CC 4. Conveyance running/maintenance expenses 0 3 0 0 5. Annuity premium paid by employer 0 7 1 6 6. Leave fare assistance (free of cost/concessional rate) 0 3 0 4 7. Utilities (free of cost/concessional rate) 0 7 0 4 8. Other benefit(s) (such as shares at concessional rates etc) 0 5 8 6 9. Insurance payable by employer 0 7 1 2 Any Other Perquisite (Pl. Specify) 12.___________________________________________ 13. ___________________________________________ 14. ___________________________________________ Part D. Profits in lieu of salary 1. Employer’s contribution to Provident Fund 0 6 4 0 2. Interest on Provident Fund 0 6 4 4 3. Employer’s contribution to any other Fund 0 6 4 6 4. Compensation with respect to terms of service 0 6 3 6 5. Any other profits 0 6 4 7

Total Exempt Taxable Income from Salary (determined per Part A, B, C & D above) 0 9 9 9 Tax payable 9 4 0 0 Tax deducted u/s 50(1) 9 4 0 4 Employer’s Verification I, the undersigned, declare on solemn affirmation that to the best of my knowledge and belief: a) the information/particulars given in this Certificate are correct, true and complete; b) no amount other than the above-stated amounts, was paid to the employee during the income year for which the Certificate is filed; c) all perquisites provided to the employee have been mentioned correctly; The amount of claimed to have been deducted u/s 50(1) of the Income Tax Ordinance, 1979, was duly deposited in Federal Government account as per rules. I am competent to issue this Certificate and verify it in my capacity as ____________________________ Signature:___________________________________ Date: - - 2 0 0 (Designation) Name: _____________________________________

(2) In rule 190 - (a) for sub-rule (3) the following shall be substituted, namely. - “(3) The return of total income required to be furnished under section 55 shall, in the case of an individual, an association of persons (AOP), an unregistered firm (URF), a Hindu undivided family (HUF) or a salaried person having other income also, be in the following form and shall be verified in the manner and accompanied by the documents, statements and certificates specified therein and specified in the Ordinance, rules made or instructions issued thereunder, namely: - RETURN ACKNOWLEDGMENT RECEIPT Assessment Year Circle Inward No. Zone Circle National Tax No. - - - N.I.C. No. (for Individual/Persons managing AOP,URF,HUF) Name : (Block Letters) Address : (House/Bldg.) (Street/Road) (City) Signature and Name of Receiving Official Total Income Declared Signature of the Assessee Tax Paid along with Return

Rule 190(3) IT-11B FOR INDIVIDUAL, A.O.P., U.R.F., H.U.F., SALARY INDIVIDUAL FORM OF RETURN OF TOTAL INCOME UNDER THE INCOME TAX ORDINANCE, 1979 (INCOME FROM ALL SOURCES (INCLUDING SALARIED PERSONS HAVING OTHER INCOME)) Income Year ended: Assessment Year: Circle Inward No. Zone Circle National Tax No. - - - N.I.C. No. Sales Tax Registration No (for Individuals/ Persons managing AOP,URF, HUF) Name of Proprietor / Managing Partner/Member of AOP, URF, HUF (Block Letters) Name / Style of Business Address (House/Bldg.) (Street/Road) (City) Business Phone No(s).(i) Business Fax No. (ii) __________________ E-mail __________________ (Please mark ü in the relevant box) Status Nature of Business Individual / Salaried individual 02 Residential Status AOP 03Resident 1 URF 04 Business CodeNon-Resident 2 HUF 05 (to be filled in by the Dept.) SUMMARY OF RETURN 1. Total Income 7. Purchases during the year 2. Tax Payable 8. Sales/Receipts during the year 3. Tax Paid U/S 50 9. Value of Closing Stocks 4. Tax Paid U/S 53 10. Gross Profit 5. Tax Paid along with Return 11. Net Profit 6. Value of Opening Stocks 12. No. of Documents Attached 13. Income last Assessed/Declared (whichever is higher) A/Y ________ DOCUMENTS ATTACHED (Please mark ü for documents attached) 1. Copies of :- (a) Manufacturing/Trading Account and P&L Account (b) Receipt & Expenditure Statement (c) Depreciation Chart as per Third Schedule (d) Balance Sheet (e) Copies of Personal Account(s) of Proprietor/ Members 2. If it is a no account case, Trading and Profit and Loss Account or Receipt and Expenditure Statement on estimate basis. 3. In case of professionals, certificate stating that the accounts have been maintained as prescribed in rules 27 to 33, whichever is applicable; where no accounts are maintained give details as to how the net income has been arrived at. 4. Evidence of payment of :- (a) Tax deducted / paid U/S 50 (b) Tax paid U/S 53 (c) Tax paid U/S 54 (d ) Zakat (e) Contribution to Bait-ul-Mal Fund / Donation 5. In case of a new assessee (without an NTN), NTN Registration Form. Note : 1. If any of the documents prescribed under the Income Tax Rules as part of the return or Wealth Tax Return (as required under the Wealth Tax Act, 1963) are not enclosed, the return is liable to be considered as invalid return under the law. 2. Use additional sheets where necessary.

PART I COMPUTATION OF INCOME Description Code Amount 1. Income from salary (Attach prescribed Salary Certificate) 0999 2. Interest on Securities (Attach Details) 1999 3. Income/Loss from House Property (Attach Prescribed Annex) 2999 4. Income/Loss from Business/Profession 3999 5. Capital Gains (Attach Details) 4999 6. Income from other Sources (Attach Details) 5999 7. Foreign income (Attach Details) 6999 8. Other income (Attach Details) 5299 9. Total (1 to 8) 9100 10. Inclusions in income for tax rate purposes a) Agriculture Income 9101 b) Member’s share from AOP 9102 c) Partner’s share from URF 9103 d) Total Inclusions in income (Add a to c) 9119 11. Exclusions from Income a) Zakat deducted 9121 b) Donation to Bait-ul-Mal 9122 c) Expenditure on personal medical service 9123 d) Others 9138 e) Total exclusions (a to d) 9139 12. Total Income (9 + 10 minus 11) 9140 Assessed business loss b/f from preceding years 3190 Assessed business loss c/f to next year Assessed unabsorbed depreciation b/f from preceding years 3188 Assessed unabsorbed depreciation c/f to next year PART II COMPUTATION OF TAX Description / Particulars Code Amount 1. Total Income (As per Part I) 9140 2. Gross income tax 9201 3. Income tax credits a) Statutory income tax credit 9211 b) For individuals aged 65 years and above 9213 c) Others 9238 d) Total income tax credits (add a to c) 9239 4. Net Income tax (2 minus 3) 9240 5. Tax reductions (Attach Details) 9259 6. Tax rebates (Attach Details) 9279 7. Income tax (4 minus (5 + 6)) 9280 8. Surcharge 9301 9. Tax (7 + 8) 9305 10. Tax u/s (80D + 80DD) 9295 11. Additional tax u/s 87 9311 12. Additional tax u/s 88 9312 13. Worker’s Welfare Fund 9125 14. Tax chargeable (9 or 10 (whichever is higher) +(Add 11 to 13)) 9400 15(a). Deduction at source u/s 50 (other than presumptive tax) 9404 15(b). Advance Tax Paid u/s 53 9408 15(c). Tax Paid with Return u/s 54 9412 15(d). Adjustment of refund determined by the Department (attach proof) 9436 16. Tax payments (Add 15(a) to 15(d) above) 9450 17. Tax payable / refundable (14 minus 16) 9999

PART III INCOME CLAIMED TO BE EXEMPT AND NOT INCLUDED IN TOTAL INCOME Nature of Income Basis of Claim for Exemption Code Amount 6101 6102 6103 6104 6105 Total 6199 PART IV PARTICULARS OF PARTNERS/MEMBERS ( To be completed in case of URF / AOP / HUF only ) Name and address N.I.C %ages Interest on loan; salary, of each partner/ share in commission or member profit/loss Other remuneration if any, paid or payable To partner/member (1) (2) (3) (4) Use additional sheets if required. PART V STATEMENT OF PERSONAL EXPENDITURE * (For the income year ended on 30th June, 20……..…) Expenditure incurred/bills paid Code Amount (RS.)** 1. Mobile Telephone (s) Nos. (i) __________________ (ii) ___________________ 2. Residential Telephone (s) Nos. (i) __________________ (ii) ___________________ 3. Residential Electricity (i) Consumer No - - (ii) Consumer No - - 4. Residential Gas (i) Consumer No (ii) Consumer No 5. Educational Expenses of children Total ( Add 1 to 5) 6. No. of Motor Vehicle(s) (privately owned/maintained) _________ Description Registration No. ________________________ ________________ ________________________ ________________ ________________________ ________________ ________________________ ________________ Note: (a) In case of joint family living, Please indicate assessee’s own share only. **(b) If exact amount is not available, approximate amount may be declared. VERIFICATION I, the undersigned, solemnly declare that to the best of my knowledge and belief (a) the information given in this Return and the Annex(es) and the statement(s) accompanying is correct and complete; (b) the amount of income and other particulars are truly stated; (c) during the year for which this Return is made - (i) no other income was received, or can be deemed to have been received by me or on my behalf/by or on the behalf of the firm/the local authority/the association/the H.U.F. (ii) no other income accrued or arose or can be deemed to have accrued or arisen to me/the firm/the local authority/the association/the HUF. (iii) I, the firm/the local authority/the association/the HUF had no other source of income; and (iv) I, the firm/the local authority/the association/the HUF was resident/non-resident in Pakistan. I, further declare that I am competent to make this Return and verify it in my capacity as of Date Name Signature (in block letters) (of assessee) NIC Number * The alternative in the verification which are not applicable should be scored out. Note: 1. Any person making false statement or furnishing inaccurate particulars is liable to penalty/prosecution or both under the Income Tax Ordinance, 1979. 2. The verification should be signed - (a) in the case of individual, by the individual himself; (b) in the case of firm, by Partner; (c) in the case of the local authority, by the Principal officer; (d) in the case of association of persons, by the member of the association; (e) in the case of Hindu undivided family, by the manager/Karta. 3. Any individual whose total income is rupees two hundred thousand or more shall file with the return a wealth tax return in the prescribed form.

ANNEX INCOME FROM HOUSE PROPERTY U/S 19 National Tax Number: - - - Assessment Year _________ Name of Proprietor / ___________________________________________________________ Managing Partner/Member of AOP, URF, HUF (Block Letters) Address and Description of the property (Use extra sheets for more than 3 properties) Property No. 1 Property No. 2 Property No. 3 Description / Particulars Code Property Property Property Total No.1 No.2 No.3 Amount Amount Amount Amount 1. Annual Letting Value* 2101 2. 1/10th of the un-adjustable advance/security deposit 2115 from the tenant 3. Total (1+2) 2118 4. 1/5th of annual value for 2103 repairs 5. Insurance premium * 2104 6. Interest on capital borrowed for investment in 2105 the property * 7. Share in rental income 2106 paid to HBFC/Banks* 8. Interest on 2107 mortgage/capital charge* 9. Provincial /local property 2108 tax * 10. Ground rent* 2109 11. Collection charges * 2110 12. Amount claimed on account of property 2111 remaining vacant 13. Legal service charges* 2113 14. Wealth tax paid** 2114 15. Amount claimed as 2116 irrecoverable rent 16. Total (Add 4 to 15) 2117 17. Net Income/(loss) 2119 (3 minus 16) 18. In case assessee is co- owner of property, 2121 percentage of share 19. Assessable income 2120 • Attach evidence. ** Property related Wealth Tax Only (Signature of the assessee ______________ )

(c) for sub-rule (4), the following shall be substituted, namely:- “(4) Where the income of an assessee during the income year consists of income chargeable under the head “salary”, he may, instead of furnishing a return of income, file a certificate from his employer in the following form and verified in the manner as specified therein, and accompanied by the documents, statements and certificates specified therein and specified in the Ordinance, rules made or instructions issued thereunder, namely: - RETURN ACKNOWLEDGMENT RECEIPT Serial No. Assessment Year Circle Inward No. Zone Circle National Tax No. - - - N.I.C. No. Name : (Block Letters) Address : (House/Bldg.) (Street/Road) (City) Signature and Name of Receiving Official Total Income Declared Signature of the Assessee Tax Paid along with Return

IT-11E SALARY CERTIFICATE IN LIEU OF RETURN U/S 55 Rule 190(4) Instructions *Employer’s Status: All the items are required to be filled in. If any item is not applicable, write N.A. against that. 01 Federal Govt. 02 Provincial Govt. 03 Autonomous Body Enter one digit/letter (capital) in each box. Leave a blank box between words. 04 Public Company 05 Private Company 06 Foreign Association New Taxpayers attach NTN Application Form (existing taxpayer also to attach NTN Application Form in International Organization (UN, World 07 08 Registered Firm 09 Others case of any change in particulars like address, phone/fax/mobile No. residential status, etc.). Bank, IMF, ADB, JICA, etc.) Use extra sheets where necessary. 10 Armed Forces 11 PIA Employee’s Identification National Tax Number National Identity Card Number Date of Birth (for Individuals aged 65 years & above) - - - - - - - y y y y - y y y y y y y y - y y y y Minimum of Time Scale of Income year: - Assessment year: - the Basic Pay Name (first name, middle name, last name) Sex: Male Female Status: Resident Non-Resident Full time Teacher or Researcher employed in Non-Profit edu / research institution institutions, duly recognized by a Board of Education or UGC Employer’s Identification National Tax Number - - Employer’s Status * Name (no abbreviations) (See Employer’s Status Code listed above) Part A. Pay Total Exempt Taxable 6. Pay/Wages 0 1 0 8 7. Special Pay 0 1 6 8 8. Gratuity 0 1 5 2 9. Any other Pay (Pl. specify) _______________________ 10. ___________________________________________ 11. ___________________________________________ Part B. Allowances Paid in Cash 1. House Rent 0 4 4 0 2. Conveyance 0 2 8 0 3. Entertainment 0 3 3 6

Total Exempt Taxable 4. Medical 0 5 5 0 5. Compensatory 0 2 6 8 6. Dearness 0 3 1 6 7. Cost of living 0 5 0 1 8. Utilities 0 8 0 8 9. Leave encashment 0 5 2 8 10. Senior post 0 7 2 4 11. Qualification 0 6 5 2 12. Orderly/Servant 0 5 8 4 13. Personal 0 6 2 4 14. Teaching/Instruction 0 7 7 0 15. Research 0 6 7 6 16. Non-practising 0 5 6 8 17. Computer 0 2 7 2 18. Bonus/Ex-gratia 0 2 2 8 19. Honorarium/Reward 0 4 3 6 Any Other Allowance (Pl. Specify) 20. ___________________________________________ 21. ___________________________________________ 22. ___________________________________________ 23. ___________________________________________ 24. ___________________________________________ 25. ___________________________________________

Part C. Perquisites Total Exempt Taxable Area of Accommodation 10. Rent free accommodation (unfurnished) 0 4 6 8 Sq Yds 11. Rent free accommodation (furnished) 0 4 6 0 Sq Yds 12. Accommodation (concessional rate) 0 4 5 6 Conveyance Owned by: Employer Employee Maintained By: Employer Employee Used For : Business Personal Both Engine Capacity: CC 13. Conveyance running/maintenance expenses 0 3 0 0 14. Annuity premium paid by employer 0 7 1 6 15. Leave fare assistance (free of cost/concessional rate) 0 3 0 4 16. Utilities (free of cost/concessional rate) 0 7 0 4 17. Other benefit(s) (such as shares at concessional rates etc) 0 5 8 6 18. Insurance payable by employer 0 7 1 2 Any Other Perquisite (Pl. Specify) 12.___________________________________________ 15. ___________________________________________ 16. ___________________________________________ Part D. Profits in lieu of salary 6. Employer’s contribution to Provident Fund 0 6 4 0 7. Interest on Provident Fund 0 6 4 4 8. Employer’s contribution to any other Fund 0 6 4 6 9. Compensation with respect to terms of service 0 6 3 6 10. Any other profits 0 6 4 7

Total Exempt Taxable Income from Salary (determined as per Parts A, B, C & D above) 0 9 9 9 Tax payable 9 4 0 0 Tax deducted u/s 50(1) 9 4 0 4 Employer’s Verification I, the undersigned, declare on solemn affirmation that to the best of my knowledge and belief: a) the information/particulars given in this Certificate are correct, true and complete; b) no amount other than the above-stated amounts was paid to, the employee during the income year for which the Certificate is filed; c) all perquisites provided to the employee have been mentioned correctly; The amount of claimed to have been deducted u/s 50(1) of the Income Tax Ordinance, 1979, was duly deposited in Federal Government account as per rules. I am competent to issue this Certificate and verify it in my capacity as ____________________________ Signature:___________________________________ Date: - - 2 0 0 (Designation) Name: _____________________________________ Part E. Employee’s Declaration 1. Income from Salary (determined above) 0 9 9 9 2. Deductions from Income (Attach Evidence) a) Zakat deducted 9 1 2 1 b) Donation to Bait-ul-Mal 9 1 2 2 c) Expenditure on personal medical services 9 1 2 3 d) Others (Pl. specify)__________________ 9 1 3 8 e) Total deductions (Add a to d) 9 1 3 9 3. Total income from Salary (1 minus 2e) 9 1 4 0

COMPUTATION OF TAX Description / Particulars Amount 1. Total Income (as per S.No. 3 of Part E) 9 1 4 0 2. Gross Income Tax 9 2 0 1 3. Income Tax credits a) Statutory Income Tax credits 9 2 1 1 b) For individuals aged 65 years and above 9 2 1 3 c) Others (Pl. specify)__________________ 9 2 3 8 d) Total Income Tax credits (Add a to c) 9 2 3 9 4. Net Income Tax (2 minus 3d) 9 2 4 0 5. Tax reductions (give evidence) Eligible Amount Reduction No. of Children for whom tax reduction has been claimed a) Expenditure on Children Education 9 7 4 3 b) Others (Pl. specify)__________________ 9 7 4 8 c) Total tax reduction (a + b) 9 7 5 9 6. Tax rebates (give evidence) Eligible Amount Rebate a) Donation for charitable purposes 9 7 6 2 b) Expenditure on personal legal services 9 7 6 3 c) Others (Pl. specify)__________________ 9 7 7 8 d) Total tax rebate (Add a to c) 9 7 7 9 Description/Particulars Amount 7. Income Tax (4 minus (5c + 6d)) 9 2 8 0 8. Tax payments / Deductions a) At source u/s 50(1) (other than presumptive tax) 9 4 0 4 b) With return u/s 54 9 4 1 2 c) Mobile phone/Telephone u/s 50(7F) 9 4 0 6 d) Motor cars u/s 50(6) 9 4 0 5 e) Adjustment of refund determined by the Department 9 4 3 6 f) Others (Pl. specify)__________________ 9 4 4 9 g) Total tax paid (Add a to f) 9 4 5 0 9. Balance Tax payable / refundable (7 minus 8g) 9 9 9 9

I solemnly declare that to the best of myknowledge and belief:- (a) The information given in this Certificate is correct and complete; (b) The amount of income from salary, allowances and perquisites and other particulars are truly stated; (c) Duirng the year to which this Certificate pertains: (i) No other income accred or arose to me within and out of Pakistan except as shown in my return above; and (ii) I had no other source of income within and out of Pakistan.* Name: ____________________________________ Signature ____________________________________ Date - - 2 0 0 * If you have any other source of taxable income besides salary please use return form IT-11B. [C. No. 4(4)ITJ/00] ( MANSOOR AHMED ) Member (Direct Taxes)/ Additional Secretary