Income Tax Returns for Individual/AOP for TY 2016

Instructions for Filling in Return Form & Wealth Statement Form Sr. Instruction The following persons are required to furnish a return of income for a tax year: (a) Every company; (b) Every person (other than a company) whose taxable income for the year exceeds PKR 400,000; (c) Every non-profit organization as defined in clause (36) of section 2; (d) Every welfare institution approved under clause (58) of Part I of the Second Schedule; (e) Every person who has been charged to tax in respect of any of the two preceding tax years; (f) Every person who claims a loss carried forward under this Ordinance for a tax year; (g) Every person who owns immovable property with a land area of two hundred and fifty square yards or more or owns any flat located in areas falling within the municipal limits existing immediately before the commencement of Local Government laws in the provinces; or areas in a Cantonment; or the Islamabad Capital Territory; (h) Every person who owns immoveable property with a land area of five hundred square yards or more located in a rating area; (i) Every person who owns a flat having covered area of two thousand square feet or more located in a rating area; (j) Every person who owns a motor vehicle having engine capacity above 1000 CC; (k) Every person who has obtained National Tax Number; (l) Every person who is the holder of commercial or industrial connection of electricity where the amount of annual bill exceeds rupees five hundred thousand; (m) Every person who is registered with any chamber of commerce and industry or any trade or business association or any market committee or any professional body including Pakistan Engineering Council, Pakistan Medical and Dental Council, Pakistan Bar Council or any Provincial Bar Council, Institute of Chartered Accountants of Pakistan or Institute of Cost and Management Accountants of Pakistan; (n) Every individual whose income under the head Business exceeds PKR 300,000 but does not exceed PKR 400,000 in a tax year. The following errors / omissions shall render a Return invalid & make the taxpayer a non-filer & liable to penalty under section 182(1): (a) Return on which CNIC is missing or incorrect or invalid; General (b) Return on which mandatory fields marked by * are empty; (c) Return which is not signed by the Taxpayer or his Representative (as defined in section 172 of the Income Tax Ordinance, 2001); (d) Return which is not filed in the prescribed Form; (e) Return which is not filed in the prescribed mode. Individuals deriving income under the head Property, Capital Gains & Other Sources (excluding Salary / Business) & Income subject to fixed / final tax have to file one page Return in IT-1B Form with Annex-A, Annex-F & Wealth Statement if required to be filed. Individuals deriving income under the head business or falling under Final Tax Regime (FTR) such as Commercial Importers, Exporters, Contractors, etc. have to file two page Return in IT-2 Form with Annex-A, Annex-B, Annex-F & Wealth Statement if required to be filed. Annex-C, Annex-D & Annex-E are required only where Depreciation / Amortization, Admissible / Inadmissible Deductions & Minimum Tax Chargeable / Option out of Presumptive Tax Regime are involved. Individuals, including members of AOPs or directors of Companies must file Wealth Statement. Taxpayers may file Return of Total Income / Statement of Final Taxation & Wealth Statement through the following modes: Electronically at FBR Portal (https://iris.fbr.gov.pk/infosys/public/txplogin.xhtml) which is mandatory for all Companies, AOPs, Sales Tax Registered Persons, Refund Claimants & Individuals having income under the head Salary. However, all others are also encouraged to electronically file Return; Manually on paper at Taxpayer Facilitation Counter of the respective Regional Tax Office. Paper Return Form can be downloaded from FBR Website http://www.fbr.gov.pk. Taxpayers may seek guidance through the following modes: By calling Helpline 0800 00 227, 051 111-227-227 By visiting the nearest Taxpayer Facilitation Centre (TFC), list of which can be downloaded from FBR website at http://www.fbr.gov.pk Tax can be paid in any authorized branch of NBP & SBP at any time before filing of return. List of authorized braches of NBP & SBP can be downloaded from http://www.fbr.gov.pk. IT-1B 13 Only Foreign Income (Not Loss) should be declared. IT-2 27 IT-1B 34 Only Agriculture Income (Not Loss) should be declared. IT-2 58 IT-1B 26 Tax Credits include Tax Credits for the following: IT-2 41 Share in Taxed Income from AOP; Charitable Donations u/s 61; Investment in Shares of Public Companies listed on a Stock Exchange in Pakistan (only for Original Allottee other than a Company) u/s 62; Life Insurance Premium (only for Resident Individual deriving income from Salary / Business) u/s 62; Contribution to Approved Pension Fund (only for Pakistani Individual registered with FBR / NADRA deriving income from Salary / Business) u/s 63; Taxpayers wanting to opt out of Final Tax Regime (FTR) u/c (56B), (56C), (56D), (56E), (56F), (56G), Part IV, Second Schedule, must file Annex- Annex-E E. Annex-F Only Personal / Household (Non-Business) expenses should be declared. Expenses borne by more than one person must be declared in total by each person. For example, if in one family more than one member is contibuting to expenses or if more than one family is living jointly & within each family more than one member is contributing to expenses, total expenses under each head must be declared by each member of each family filing his wealth statement & then contribution by other family Annex-F 18 members be deducted to arrive at own contribution. Statement If rows provided in any segment are inadequate, additional rows may be inserted. Statement All assets must be delared at cost, including ancillary expenses. Wealth If an asset is acquired under a Hire Purchase Agreement, total price should be declared as asset under the appropriate head & balance payable Statement amount should be declared as liability. Statement If Wealth Statement is filed for the first time, separate Reconciliation Statement must be filed for each previous year. Wealth Equipment, Plant, Machinery (Non-Business) must be declared with description, for example, Generator, Tubewell, Harvestor, Tractor, Trolley, Statement 4 etc. Wealth Assets created,whether in Pakistan or abroad, in the name of spouse(s), children & other dependents should be declared only if acquired by them Statement 14 with funds provided by you (Benami Assets). A separate column for assets held outside Pakistan has been added wherein any/all assets held abroad are to be declared at cost in Pak Rupee ealth Stateme 16 Value

RETURN OF TOTAL INCOME / STATEMENT OF FINAL TAXATION UNDER THE INCOME TAX ORDINANCE, 2001 (IT-1B) (FOR INDIVIDUAL, DERIVING INCOME UNDER ANY HEAD OTHER THAN SALARY / BUSINESS) Name* Tax Year 2016 CNIC* NTN Address* Amount Exempt Amount Total from Tax / Subject Subject to Normal Amount Sr. Description Code to Fixed / Final Tax Tax A B C 1 Income / (Loss) from Property [Sum of 2 to 6] - [Sum of 7 to 10] 2000 2 Rent Received or Receivable 2001 3 1/10th of amount not adjustable against Rent 2002 4 Forfeited Deposit under a Contract for Sale of Property 2003 5 Recovery of Unpaid Irrecoverable Rent allowed as deduction 2004 6 Unpaid Liabilities exceeding three years 2005 Property 7 1/5th of Rent of Building for Repairs [(2+3+4)*20%] 2031 8 Insurance Premium 2032 9 Local Rate / Tax / Charge / Cess 2033 10 Other Deductions against Rent 2098 11 Gains / (Loss) from Capital Assets 4000 12 Income / (Loss) from Other Sources 5000 13 Foreign Income 6000 14 Share in untaxed Income from AOP 3131 15 Share in Taxed Income from AOP 3141 16 Total Income* 9000 Total Inadmissible Admissible 17 Deductible Allowances [18+19+20] 9009 Allowances 18 Zakat u/s 60 9001 19 Deductible Allowance for Profit on Debt u/s 64A 9007 20 Charitable Donations u/c 61, Part I, 2nd Schedule 9004 Deductible 21 Taxable Income [16-17]* 9100 22 Tax Chargeable [Col.C 23-24-25-26+27] 9200 23 Normal Income Tax 920000 24 Tax Reduction for Senior Taxpayer 9303 25 Tax Reduction for Disabled Taxpayer 9304 26 Tax Credits 9329 27 Super Tax 920700 28 Tax Paid [Sr.29 Col. B+Sr.30 Col. B+Sr.36 Col. B+Sr.1 Col.B Annex-A] 29 Advance Income Tax 9202 Computations 30 Admitted Income Tax 9203 31 Refundable Income Tax [22-28 if <0] 9210 32 Demanded Income Tax [22-28 if >0] 9204 33 Refund Adjustment of Other Year(s) against Demand of this Year [=31] 92101 34 Agriculture Income 6100 35 Agriculture Income Tax 9291 Tax Collected/ Receipts / Value Deducted/Paid Tax Chargeable Final / Fixed / Minimum / Average / Relevant / Reduced Income Tax [Sum of 36 37 to 55] 640001 37 Dividend u/s 150 @7.5% 64030052 38 Dividend u/s 150 @10% 64030053 39 Dividend u/s 150 @ 12.50% 64030054 40 Profit on Debt u/s 7B 64310056 41 Prize on Prize Bond u/s 156 64090051 Regime 42 Winnings from Crossword Puzzle u/s 156 64090052 Rate 43 Winnings from Raffle u/s 156 64090053 44 Winnings from Lottery u/s 156 64090054 45 Winnings from Quiz u/s 156 64090055 Reduced 46 Winnings from Sale Promotion u/s 156 64090056 / 47 Issuance of Bonus Shares by Companies quoted on Stock Exchange u/s 236M 64151351 48 Issuance of Bonus Shares by Companies not quoted on Stock Exchange u/s 236N 64151451 Relevant 49 Capital Gains on Immovable Property u/s 37(1A) @0% 64220051 / 50 Capital Gains on Immovable Property u/s 37(1A) @5% 64220053 51 Capital Gains on Immovable Property u/s 37(1A) @10% 64220055 Average 52 Capital Gains on Securities u/s 37A @ 0% 64220151 / Fixed 5354 CapitalCapital GainsGains onon SecuritiesSecurities u/su/s 37A37A @@ 7.5%12.5% 6422015764220155 / Final 55I, Capital Gains on Securities u/s 37A @ 15% , CNIC No. 64220156 , in my capacity as Self / 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) is correct & complete in accordance with the provisions of the Income Tax Ordinance, 2001 & Income Tax Rules, 2002. Date: Verification Signature:

RETURN OF TOTAL INCOME / STATEMENT OF FINAL TAXATION UNDER THE INCOME TAX ORDINANCE, 2001 (IT-2) 1/2 FOR INDIVIDUAL DERIVING INCOME UNDER THE HEAD BUSINESS & ANY OTHER HEAD EXCEPT SALARY Name* Tax Year 2016 CNIC* NTN* Address* Amount Exempt Amount Total from Tax / Subject Subject to Normal Sr. Description Code Amount to Fixed / Final Tax Tax A B C 1 Income from Business 3000 2 Income / (Loss) from Property [Sum of 3 to 7] -[Sum of 8 to 11] 2000 3 Rent Received or Receivable 2001 4 1/10th of amount not adjustable against Rent 2002 5 Forfeited Deposit under a Contract for Sale of Property 2003 6 Recovery of Unpaid Irrecoverable Rent allowed as deduction 2004 7 Unpaid Liabilities exceeding three years 2005 Property 8 1/5th of Rent of Building for Repairs [(3+4+5)*20%] 2031 9 Insurance Premium 2032 10 Local Rate / Tax / Charge / Cess 2033 11 Other Deductions against Rent 2098 12 Gains / (Loss) from Capital Assets (including securities) 4000 13 Income / (Loss) from Other Sources [Sum of 14 to 23] - [Sum of 24 to 26] 5000 14 Receipts from Other Sources 5029 15 Yield on Behbood Certificates / Pensioner''s Benefit Account 5003041 16 Royalty 5002 17 Profit on Debt (Interest, Yield, etc) 5003 18 Ground Rent 5004 19 Rent from sub lease of Land or Building 5005 Sources Other 2021 RentBonusfrom/ BonusleaseSharesof Building with Plant and Machinery 50065012 22 Loan, Advance, Deposit or Gift received in Cash 5016 23 Other Receipts 5028 24 Deductions from Other Sources 5089 25 Accounting Depreciation 5064 26 Other Deductions 5088 27 Foreign Income 6000 28 Share in untaxed Income from AOP 3131 29 Share in Taxed Income from AOP 3141 30 Total Income* 9000 Total Inadmissible Admissible 31 Deductible Allowances [32+33+34+35] 9009 e 32 Zakat u/s 60 9001Deductibl 33 Workers Welfare Fund u/s 60A 9002 34 Charitable Donations u/c 61, Part I, 2nd Schedule 9004 35 Deductible Allowance for Profit on Debt u/s 64A 9007 36 Taxable Income [30-31]* 9100 37 Tax Chargeable 9200 38 Normal Income Tax 920000 39 Tax Reduction for Senior Taxpayer 9303 40 Tax Reduction for Disabled Taxpayer 9304 41 Tax Credits 9329 42 Difference of Minimum Tax Chargeable u/s 113B / 148(8) / 153(3)(b) 923192 43 Adjustment of Minimum Tax Paid u/s 113 in earlier Year(s) [<= (38-39-40-41+42)] 923198 44 Difference of Minimum Tax Chargeable on Electricity Bill u/s 235 923193 45 Difference of Minimum Tax Chargeable u/s 113 923194 46 Turnover / Tax Chargeable u/s 113 @0.2% 923152 47 Turnover / Tax Chargeable u/s 113 @0.25% 923163 Computations

C 48 Turnover / Tax Chargeable u/s 113 @0.5% 923155 49 Turnover / Tax Chargeable u/s 113 @1% 923160 50 Super Tax @ 3% 920700 51 Tax Paid [ as per 52 + Annex'A' + Sr.60 Col.B] 52 Advance Income Tax 9202 53 Admitted Income Tax 9203 54 Refundable Income Tax [37-51 if <0] 9210 55 Demanded Income Tax [37-51 if >0] 9204 56 Refund Adjustment of Other Year(s) against Demand of this Year [= 54] 92101 57 WWF 920900 58 Agriculture Income 6100 59 Agriculture Income Tax 9291 I, , CNIC No. , in my capacity as Self / 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 Verification Ordinance, 2001 & Income Tax Rules, 2002. Signature: Date:

RETURN OF TOTAL INCOME / STATEMENT OF FINAL TAXATION UNDER THE INCOME TAX ORDINANCE, 2001 (IT-2) 2/2 FOR INDIVIDUAL/AOP DERIVING INCOME UNDER THE HEAD BUSINESS & ANY OTHER HEAD Name* Tax Year 2016 CNIC* NTN Receipts / Value / Tax Collected/ Sr. Description Code Number Deducted/Paid Tax Chargeable A B C Final / Fixed / Minimum / Average / Relevant / Reduced Income Tax [Sum of 61 60 to 121 640001 61 Import u/s 148 @1% 64010052 62 Import u/s 148 @2% 64010054 63 Import u/s 148 @3% 64010056 64 Import u/s 148 @4.5% 64010059 65 Import u/s 148 @5.5% 64010061 66 Import u/s 148 @6% 64010062 67 Import of Edible Oil u/s 148 @5.5% 64010161 68 Import of Packing Material u/s 148 @5.5% 64010181 69 Dividend u/s 150 @7.5% 64030052 70 Dividend u/s 150 @10% 64030053 71 Dividend u/s 150 @ 12.50% 64030054 72 Dividend to a Non-Resident covered under ADDT u/s 150 / u/s 5 64030099 73 Profit on Debt u/s 7B 64310056 Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, 74 Part I, 1st Schedule 64050051 Payment for Contracts for Construction, Assembly or Installation to a Non-Resident 75 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 76 III, 1st Schedule 64050053 Fee for Advertisement Services to a Non-Resident u/s 152(1A)(c) / Division II, Part 77 III, 1st Schedule 64050054 Insurance / Reinsurance Premium to a Non-Resident u/s 152(1AA) / Division II, 78 Part III, 1st Schedule 64050055 Fee for Advertisement Services to a Non-Resident u/s 152(1AAA) / Division II, Part 79 III, 1st Schedule 64050056 80 Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule 64050096 81 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 82 under ADDT 64050098Regime 83 Payment for Goods u/s 153(1)(a) @1% 64060052 84 Payment for Goods u/s 153(1)(a) @1.5% 64060053Rate 85 Payment for Goods u/s 153(1)(a) @4.5% 64060059 86 Payment for Goods u/s 153(1)(a) @6.5% 64060063Reduced 87 Payment for Services u/s 153(1)(b) @ 1% 64060102 / 88 Payment for Services u/s 153(1)(b) @ 2% 64060154 89 Payment for Services u/s 153(1)(b) @ 10% 64060170Relevant 90 Receipts from Contracts u/s 153(1)(c) @7.5% 64060265 / 91 Fee for Export related Services u/s 153(2) @1% 64060352 92 Export Proceeds u/s 154 @1% 64070054Average / 93 Foreign Indenting Commission u/s 154(2) @5% 64070151 94 Prize on Prize Bond u/s 156 64090051Fixed / 95 Winnings from Crossword Puzzle u/s 156 64090052 96 Winnings from Raffle u/s 156 64090053Final 97 Winnings from Lottery u/s 156 64090054 98 Winnings from Quiz u/s 156 64090055 99 Winnings from Sale Promotion u/s 156 64090056 100 Commission / Discount on petroleum products u/s 156A @ 12% 64090101 101 Brokerage / Commission u/s 233 @10% 64120020 102 Brokerage / Commission u/s 233 @12% 64120074 103 CNG Station Gas Bill u/s 234A 64130151 104 Electricity Bill of Commercial Consumer u/s 235 64140051 105 Electricity Bill of Industrial Consumer u/s 235 64140052 106 Issuance of Bonus Shares by Companies quoted on Stock Exchange u/s 236M 64151351

107 Dividend in specie u/s 236S 64151801 108 Issuance of Bonus Shares by Companies not quoted on Stock Exchange u/s 236N 64151451 109 Payment for rent / right to use machinery / equipment u/s 236Q 64151651 110 Capital Gains on Immovable Property u/s 37(1A) @0% 64220051 111 Capital Gains on Immovable Property u/s 37(1A) @5% 64220053 112 Capital Gains on Immovable Property u/s 37(1A) @10% 64220055 113 Capital Gains on Securities u/s 37A @ 0% 64220151 114 Capital Gains on Securities u/s 37A @ 7.5% 64220157 115 Capital Gains on Securities u/s 37A @ 12.5% 64220155 116 Capital Gains on Securities u/s 37A @15% 64220156 117 Fee for Services outside Pakistan u/c (3), Part II, 2nd Schedule @1% 64310051 118 Receipts for Contracts outside Pakistan u/c (3), Part II, 2nd Schedule @1% 64310052 119 Purchase of Locally Produced Edible Oil u/c (13C), Part II, 2nd Schedule @2% 64310053 Fee for Carriage Services by Oil Tanker/Goods Transport Contractor u/c (43D) and 120 (43E), Part IV, 2nd Schedule @2.5% 64320051 121 Income of Hajj Group Operators u/c (72A), Part IV, 2nd Schedule @5000 64320052 Signature: Date:

Annex-A Adjustable Tax Collected / Deducted Name* Tax Year 2016 CNIC* NTN Tax Collected / Sr. Description Code Receipts / Value Deducted / Paid A B 1 Adjustable Tax [Sum of 2 to 54] [Col.B Add to Col.B Sr.51 of Return] 640000 2 Import u/s 148 @1% 64010002 3 Import u/s 148 @2% 64010004 4 Import u/s 148 @3% 64010006 5 Import u/s 148 @4.5% 64010009 6 Import u/s 148 @5.5% 64010011 7 Import u/s 148 @6% 64010012 8 Import of Edible Oil u/s 148 @5.5% 64010161 9 Import of Packing Material u/s 148 @5.5% 64010181 10 Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2) 64050007 11 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 12 Schedule 64050009 Payment for Transport Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part 13 III, 1st Schedule 64050010 Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 14 1st Schedule 64050011 Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st 15 Schedule 64050012 16 Payment for Goods u/s 153(1)(a) (ADJUSTABLE TAX ONLY) 64060000 17 Payment for Services u/s 153(1)(b) @ 1% 64060102 18 Rent of Property u/s 155 64080001 19 Withdrawal from Pension Fund u/s 156B 64090201 20 Cash Withdrawal from Bank u/s 231A 64100101 21 Certain Banking Transactions u/s 231AA 64100201 22 Motor Vehicle Registration Fee u/s 231B(1) 64100301 23 Motor Vehicle Transfer Fee u/s 231B(2) 64100302 24 Motor Vehicle Sale u/s 231B(3) 64100303 25 Value of Shares traded through a member of a Stock exchange u/s 233A (1)(a) 64120101 26 Value of Shares traded through a member of a Stock exchange u/s 233A (1)(b) 64120102 27 Value of Shares traded by a member of a Stock exchange u/s 233A (1)(c) 64120103 28 Margin Financing, Margin Trading or Securities Lending u/s 233AA 64120201 29 Goods Transport Public Vehicle Tax u/s 234 64130001 30 Passenger Transport Public Vehicle Tax u/s 234 64130002 31 Private Vehicle Tax u/s 234 64130003 32 Electricity Bill of Domestic Consumer u/s 235A 64140101 33 Telephone Bill u/s 236(1)(a) 64150001 34 Cellphone Bill u/s 236(1)(a) 64150002 35 Prepaid Telephone Card u/s 236(1)(b) 64150003 36 Phone Unit u/s 236(1)(c) 64150004 37 Internet Bill u/s 236(1)(d) 64150005 38 Prepaid Internet Card u/s 236(1)(e) 64150006 39 Purchase by Auction u/s 236A 64150101 40 Domestic Air Ticket Charges u/s 236B 64150201 41 Sale / Transfer of Immovable Property u/s 236C 64150301 42 Functions / Gatherings Charges u/s 236D 64150401 43 Certification of Foreign-Produced TV Plays / Serials u/s 236E 64150501 44 Issuance / Renewal of License to Cable Opeartors / Electronic Media u/s 236F 64150601 45 Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G 64150701 46 Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G 64150702 47 Purchase by Retailers u/s 236H 64150801 48 Educational Institution Fee u/s 236I 64150901 49 Issuance / Renewal of License to Dealers / Commission Agents / Arhatis u/s 236J 64151001 50 Purchase / Transfer of Immovable Property u/s 236K 64151101 51 Purchase of International Air Ticket u/s 236L 64151201 52 Banking transactions otherwise than through cash u/s 236P 64151501 53 Education related expenses remitted abroad u/s 236R 64151701 54 Sale / Purchase of future commodity contracts u/s 236T 64151901 Signature: Date:

Annex-B 1/2 Manufacturing / Trading / Profit & Loss Account ( including Revenues subject to Final / Fixed Tax) (Separate form should be filled for each business) Name* Tax Year 2016 CNIC* NTN Business Name* Amount Total Amount Subject to Normal Amount Subject to Final Tax Sr. Description Code Tax A B C Net Revenue (excluding Sales Tax, Federal Excise, Brokerage, 1 Commission, Discount, Freight Outward) [2-3] 3029 2 Gross Revenue (excluding Sales Tax, Federal Excise) 3009 Revenue Selling Expenses (Freight Outward, Brokerage, Commission, Discount, 3 etc.) 3019 4 Cost of Sales / Services [(sum of 5 to 15)-16] 3030 5 Opening Stock 3039 6 Net Purchases (excluding Sales Tax, Federal Excise) 3059 7 Salaries / Wages 3071 8 Fuel 3072 Services 9 Power 3073 / 10 Gas 3074 Sales 11 Stores / Spares 3076 of 12 Repair / Maintenance 3077 13 Other Direct Expenses 3083 Cost 14 Accounting Amortization 3087 15 Accounting Depreciation 3088 16 Closing Stock 3099 17 Gross Profit / (Loss) [1-4] 3100 18 Other Revenues [Sum of 19 to 22] 3129 19 Accounting Gain on Sale of Intangibles 3115 20 Accounting Gain on Sale of Assets 3116 21 Others 3128 22 Share in untaxed Income from AOP 3131 23 Share in Taxed Income from AOP 3141 Management, Administrative, Selling & Financial Expenses [Sum of 25 24 to 44 3199 25 Rent 3151 26 Rates / Taxes / Cess 3152 27 Salaries / Wages / Perquisites / Benefits 3154 28 Traveling / Conveyance / Vehicles Running / Maintenance 3155 29 Electricity / Water / Gas 3158 30 Communication 3162 31 Repair / Maintenance 3165 32 Stationery / Printing / Photocopies / Office Supplies 3166 33 Advertisement / Publicity / Promotion 3168 Expenses 34 Insurance 3170 35 Professional Charges 3171 36 Profit on Debt (Financial Charges / Markup / Interest) 3172 Indirect 37 Brokerage / Commission 3178 38 Irrecoverable Debts written off 3186 39 Obsolete Stocks / Stores / Spares / Fixed Assets written off 3187 40 Other Indirect Expenses 3180 41 Accounting (Loss) on Sale of Intangibles 3195 42 Accounting (Loss) on Sale of Assets 3196 43 Accounting Amortization 3197 44 Accounting Depreciation 3198 45 Accounting Profit / (Loss) [17+18-24] 3200 Signature: Date:

Annex-B 2/2 Manufacturing / Trading / Profit & Loss Account ( including Revenues subject to Final / Fixed Tax) (Separate form should be filled for each business) Name* Tax Year 2016 CNIC* NTN* Amount Amount Total Subject to Final Subject to Normal Amount Sr. Description Code Taxation Taxation A B C Income / (Loss) from Business before adjustment of Admissible 46 Depreciation / Initial Allowance / Amortization for current / previous years 3270 47 Unadjusted (Loss) from Business for 2010 327010 48 Unadjusted (Loss) from Business for 2011 327011 49 Unadjusted (Loss) from Business for 2012 327012 50 Unadjusted (Loss) from Business for 2013 327013 51 Unadjusted (Loss) from Business for 2014 327014 52 Unadjusted (Loss) from Business for 2015 327015 Statement of Affairs / Balance Sheet 53 Total Assets [Sum of 54 to 59] 3349 54 Land 3301 55 Building (all types) 3302 56 Plant / Machinery / Equipment / Furniture (including fittings) 3303 Assets 57 Advances / Deposits / Prepayments/ Trade Debtors / Receivables 3312 58 Stocks / Stores / Spares 3315 59 Cash / Cash Equivalents 3319 60 Total Equity / Liabilities [Sum of 61 to 63] 3399 61 Capital 3352 62 Borrowings / Debt / Loan 3371 Liabilities 63 Advances / Deposits / Accrued Expenses/ Trade Creditors / Payables 3384 Signature: Date:

Annex-C Inadmissible / Admissible Deductions Name* Tax Year 2016 CNIC* NTN Sr. Description Code Amount 1 Inadmissible Deductions [Sum of 2 to 28] 3239 2 Add Backs u/s 29(2) Provision for Doubtful Debts 3201 3 Add Backs Provision for Obsolete Stocks / Stores / Spares / Fixed Assets 3202 4 Add Backs Provision for Diminution in Value of Investment 3203 5 Add Backs u/s 21(a) Cess / Rate / Tax levied on Profits / Gains 3205 6 Add Backs u/s 21(b) Amount of Tax Deducted at Source 3206 7 Add Backs u/s 21(c) Payments liable to deduction of tax at source but tax not deducted / paid 3207 8 Add Backs u/s 21(d) Entertainment Expenditure above prescribed limit 3208 9 Add Backs u/s 21(e) Contributions to Unrecognized / Unapproved Funds 3209 Add Backs u/s 21(f) Contributions to Funds not under effective arrangement for deduction of tax 10 at source 3210 11 Add Backs u/s 21(g) Fine / penalty for violation of any law / rule / regulation 3211 12 Add Backs u/s 21(h) Personal Expenditure 3212 Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds or 13 Capitalized 3204 Add Backs u/s 21(j) Profit on Debt / Brokerage / Commission / Salary / Remuneration paid by an Deductions 14 AOP to its member 3213 Add Backs u/s 21(l) Expenditure under a single account head exceeding prescribed amount not 15 paid through prescribed mode 3215 16 Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed mode 3216 Inadmissible 17 Add Backs u/s 21(n) Capital Expenditure 3217 18 Add Backs u/s 67(1) Expenditure attributable to Non-Business Income 3218 19 Add Backs u/s 34(5) Liabilities allowed Previously as deduction not Paid within three Years 3219 20 Add Backs u/s 28(1)(b) Lease Rental not admissible 3220 21 Add Backs Tax Gain on Sale of Intangibles 3225 22 Add Backs Tax Gain on Sale of Assets 3226 23 Add Backs Pre-Commencement Expenditure / Deferred Cost 3230 24 Add Backs Accounting (Loss) on Sale of Intangibles 3235 25 Add Backs Accounting (Loss) on Sale of Assets 3236 26 Add Backs Accounting Amortization 3237 27 Add Backs Accounting Depreciation 3238 28 Other Inadmissible Deductions 3234 29 Admissible Deductions [Sum of 30 to 39] 3259 30 Accounting Gain on Sale of Intangibles 3245 31 Accounting Gain on Sale of Assets 3246 32 Tax Amortization for Current Year 3247 33 Tax Depreciation / Initial Allowance for Current Year 3248 Deductions 34 Pre-Commencement Expenditure / Deferred Cost 3250 35 Other Admissible Deductions 3254 36 Tax (Loss) on Sale of Intangibles 3255 Admissible 37 Tax (Loss) on Sale of Assets 3256 38 Unabsorbed Tax Amortization for Previous Years 3257 39 Unabsorbed Tax Depreciation for Previous Years 3258 Signature: Date:

Annex-D Depreciation, Initial Allowance, Amortization Name* Tax Year 2016 CNIC* NTN Addition (Used Previously in Extent of Extent Initial Sr. Description Code WDV (BF) Deletion Pakistan) Use Addition (New) of Use Rate Allowance Rate Depreciation WDV (CF) A B C D E F G H I 1 Building (all types) 3302 100% 100% 15% 10% 2 Ramp for Disabled Persons 330204 100% 100% 100% 100% 3 Plant / Machinery (not otherwise specified) 330301 100% 100% 25% 15% Computer Hardware / Allied Items / Equipment 4 used in manufacture of IT products 330302 100% 100% 25% 30% 5 Furniture (including fittings) 330303 100% 100% 0% 15% 6 Technical / Professional Books 330304 100% 100% 25% 15% 7 Below ground installations of mineral oil concerns 330305 100% 100% 25% 100% 8 Offshore Installations of mineral oil concerns 330306 100% 100% 25% 20% Depreciation 9 Office Equipment 330307 100% 100% 25% 15% Machinery / Equipment eligible for 1st year 10 Allowance 330308 100% 100% 90% 15% 11 Motor Vehicle (not plying for hire) 33041 100% 100% 0% 15% 12 Motor Vehicle (plying for hire) 33042 100% 100% 25% 15% 13 Ships 33043 100% 100% 25% 15% 14 Aircrafts / Aero Engines 33044 100% 100% 25% 30% Tax Depreciation / Initial Allowance for Current 15 Year 3248 100% 100% Remaining Amortizati Description Code WDV (BF) Useful Life Extent of Use on A B C D 16 Intangible 3305 17 Intangible 3305 18 Intangible 3305 Amortization Expenditure providing Long Term Advantage / 19 Benefit 330516 20 Tax Amortization for Current Year 3247 21 Pre-Commencement Expenditure 3306 Signature: Date:

Annex-E Name* Tax Year 2016 CNIC* NTN Tax on Tax Collectible / Attributable Attributable Minimum Tax Sr. Description Code Receipts / Value Deductible Taxable Income Taxable Income Chargeable A B C D E Minimum Tax Chargeable [Col.E Sum of 2 to 8 Transfer to Sr.42 of 1 Return] 2 Minimum Tax on Land Developers u/s 113B 64060171 Chargeable 3 Import of Edible Oil u/s 148 @5.5% 64010161 Tax 4 Import of Packing Material u/s 148 @5.5% 64010181 5 Payment for Services u/s 153(1)(b) @1% 64060152 Minimum 6 Payment for Services u/s 153(1)(b) @2% 64060154 8 Payment for Services u/s 153(1)(b) @10% 64060170 Tax on Difference Final Tax Attributable Attributable (Option Valid if Sr. Description Code Receipts / Value Chargeable Taxable Income Taxable Income <=0) A B C D E 9 Import u/s 148 @ 1% 64010052 10 Import u/s 148 @ 2% 64010054 11 Import u/s 148 @ 3% 64010056 12 Import u/s 148 @ 4.5% 64010059 13 Import u/s 148 @ 5.5% 64010059 14 Import u/s 148 @ 6% 64010062 PTR 15 Payment for Goods u/s 153(1)(a) @1.5% 64060053 of out 16 Payment for Goods u/s 153(1)(a) @4.5% 64060059 17 Receipts from Contracts u/s 153(1)(c) @7.5% 64060265 Option 18 Fee for Export related Services u/s 153(2) @1% 64060352 19 Export Proceeds u/s 154 @1% 64070054 20 Foreign Indenting Commission u/s 154(2) @5% 64070151 21 Commission / Discount on petroleum products u/s 156A @ 12% 64090101 22 Brokerage / Commission u/s 233 @10% 64120020 23 Brokerage / Commission u/s 233 @12% 64120074 Signature: Date:

Annex-F Personal Expenses Name* Tax Year 2016 CNIC* NTN Sr. Description Code Amount 1 Personal Expenses [Sum of 2 to 16 minus 17] 7089 2 Rent 7051 3 Rates / Taxes / Charge / Cess 7052 4 Vehicle Running / Maintenence 7055 5 Travelling 7056 6 Electricity 7058 7 Water 7059 8 Gas 7060 9 Telephone 7061 10 Asset Insurance / Security 7066 Expenses 11 Medical 7070 12 Educational 7071 13 Club 7072 Personal 14 Functions / Gatherings 7073 15 Donation, Zakat, Annuity, Profit on Debt, Life Insurance Premium, etc. 7076 16 Other Personal / Household Expenses 7087 17 Contribution in Expenses by Family Members [Sum of 18 to 21] 7088 CNIC No. Name* 18 19 20 21 Signature: Date:

WEALTH STATEMENT UNDER SECTION 116 OF THE INCOME TAX ORDINANCE, 2001 1/4 Name* Tax Year 2016 CNIC* NTN Residence Address* Business Address* 1 Agricultural Property [Sum of 1 i to 1 x] 7001 Form (Irrigated / Unirrigated / Mauza / Village / Area Uncultivable) Chak No. Tehsil District (Acre) Share % Code Value at Cost i 7001 ii 7001 Property iii 7001 iv 7001 v 7001 Agricultural vi 7001 vii 7001 viii 7001 ix 7001 x 7001 2 Commercial, Industrial, Residential Property (Non-Business) [Sum of 2 i to 2 x] 7002 Form (House, Flat, Shop, Unit No. / Complex / Plaza, Factory, Street / Block / Area / Locality / Area Workshop, etc.) Sector Road City (Marla / sq. yd.) Share % Code Value at Cost Property i 7002 ii 7002 Industrial iii 7002 iv 7002 v 7002 Commercial, vi 7002 vii 7002 viii 7002 Residential, ix 7002 x 7002 3 Business Capital 7003 Enter name, share percentage & capital amount in each AOP Share % Code Value at Cost Capital i 7003 ii 7003 Business iii 7003 i Enter consolidated capital amount of all Sole Proprietorships 100% 7003 4 Equipment, etc. (Non-Business) [Sum of 4 i to 4 iv] 7004 Description Code Value at Cost i 7004 ii 7004 Equipment iii 7004 iv 7004 Signatures: Date:

WEALTH STATEMENT UNDER SECTION 116 OF THE INCOME TAX ORDINANCE, 2001 2/4 Name* Tax Year 2016 CNIC* NTN 5 Animal (Non-Business) [Sum of 5 i to 5 iv] 7005 Description Code Value at Cost i Livestock 7005 Animal ii Pet 7005 iii Unspecified 7005 iv Unspecified 7005 6 Investment (Non-Business) [Sum of 6 i to 6 xiii] 7006 Account / Form Instrument No. Institution Name / Individual CNIC Share % Code Value at Cost i Account 7006 Current 7006 Current 7006 Fixed Deposit 7006 Fixed Deposit 7006 Profit / Loss Sharing 7006 Profit / Loss Sharing 7006 Saving 7006 Saving 7006 ii Annuity 7006 iii Bond 7006 iv Certificate 7006 v Debenture 7006 vi Deposit 7006 Term Deposit 7006 Term Deposit 7006 Investment vii Fund 7006 viii Instrument 7006 ix Insurance Policy 7006 x Security 7006 xi Stock / Share 7006 xii Unit 7006 xiii Others 7006 7 Debt (Non-Business) [Sum of 7 i to 7 vii] 7007 Form No. Institution Name / Individual CNIC Share % Code Value at Cost i Advance 7007 ii Debt 7007 iii Deposit 7007 iv Prepayment 7007 v Receivable 7007 vi Security 7007 vii Others 7007 8 Motor Vehicle (Non-Business) [Sum of 8 i to 8 viii] 7008 Form (Car,Jeep,Motor Cycle,Scooter,Van) E&TD Registration No. Maker Capacity Code Value at Cost i 7008 ii 7008 Vehicle iii 7008 iv 7008 Motor v 7008 vi 7008 vii 7008 viii 7008 Signatures: Date:

WEALTH STATEMENT UNDER SECTION 116 OF THE INCOME TAX ORDINANCE, 2001 3/4 Name* Tax Year 2016 CNIC* NTN 9 Precious Possession [Sum of 9 i to 9 iii] 7009 Description Code Value at Cost Posession i Antique / Artifact 7009 ii Jewelry / Ornament / Metal / Stone 7009 Precious iii Others (Specify) 7009 10 Household Effect [Sum of 10 i to 10 iv] 7010 Description Code Value at Cost Effect i Unspecified 7010 ii Unspecified 7010 Household iii Unspecified 7010 iv Unspecified 7010 11 Personal Item [Sum of 11 i to 11 iv] * 7011 Item Description Code Value at Cost i Unspecified 7011 ii Unspecified 7011 Personal iii Unspecified 7011 iv Unspecified 7011 Cash 12 Cash (Non-business) [Sum of 12 i to 12 x] 7012 Notes & Coins 7012 13 Any Other Asset [Sum of 13 i to 13 iv] 7013 Description Code Value at Cost Asset Other i 7013 ii 7013 Any iii 7013 iv 7013 Name 14 Assets in Others' Name [Sum of 14 i to 14 iv] 7014 0 Description Code Value at Cost i 7014 Others' in ii 7014 iii 7014 Assets iv 7014 15 Total Assets inside Pakistan [Sum of 1 to 14] 7015 16 *Assets held outside Pakistan [Sum of 16 (i) to 16 (iv)] 7016 Description Code Value at Cost Pakistan outside iii 70167016 iii 7016 Assets iv 7016 17 Total Assets [15+16] 7019 * Serial # 16 has been separated from Any Other Assets at Serial # 13 for clarity. Signatures: Date:

WEALTH STATEMENT UNDER SECTION 116 OF THE INCOME TAX ORDINANCE, 2001 4/4 Name* Tax Year 2016 CNIC* NTN 18 Credit (Non-Business) [Sum of 18 (i) to 18 (viii)] 7021 Form Creditor's NTN / CNIC Creditor's Name Code Value at Cost i Advance 7021 ii Borrowing 7021 iii Credit 7021 Loan iv Loan 7021 v Mortgage 7021 vi Overdraft 7021 vii Payable 7021 viii Others 7021 19 Total Liabilities 7029 20 Net Assets Current Year [17-19] 703001 21 Net Assets Previous Year 703002 22 Increase / Decrease in Assets [20-21] 703003 23 Inflows [Sum of 23 (i) to 23(x)] 7049 i Income declared as per Return for the year subject to normal tax 7031 ii Income declared as per Return for the year exempt from tax 7032 iii Income Attributable to Receipts, etc. Declared as per Return for the year subject to Final / Fixed Tax 7033 Assets iv Adjustments in Income Declared as per Return for the year 7034 Net vi Foreign Remittance 7035 of vii Inheritance 7036 viii Gift 7037 ix Gain on Disposal of Assets, excluding Capital Gain on Immovable Property 7038 Reconciliation x Others 7048 24 Personal Expenses [Transfer from Sr.1 Annex-F] 7089 25 Outflows [Sum of 25 (i) to 25 (iii)] 7099 i Gift 7091 ii Loss on Disposal of Assets 7092 iii Others 7098 26 Unreconciled Amount [23-24-25] 703000 0 27 Assets Transferred / Sold / Gifted / Donated during the year [Sum of 27 (i) to 27 (ii)] 703004 0 Asset Description Code Value at Cost i 703004 Disposed ii 703004 I, , CNIC No. , in my capacity as Self / Representative (as defined in section 172 of the Income Tax Ordinance, 2001) of Taxpayer named above, do hereby solemnly declare that to the best of my knowledge & belief the information given in this statement of the assets & liabilities of myself, my spouse(s), minor children & other dependents as on 30.06.2016 & of my personal expenditure for the year ended 30.06.2016 are correct & complete in accordance with the provisions of the Income Tax Ordinance, 2001, Income Tax Verification Rules, 2002. Signatures: Date: