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Qanoon Digest

Amendment in Income Tax Rule,2002

SRO 819(I)/2014 is an Income Tax SRO dated 16 September 2014, listed by FBR as "Amendment in Income Tax Rule,2002".

The text below was extracted automatically from the text layer of the official PDF, and any machine-read text layer FBR added to a scan can contain misread characters. 3 of 23 pages are scanned images with no text layer; those pages are marked and have not been transcribed. Check the official PDF before relying on any wording or figure.

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No text layer on this page. See page 1 of the official file.

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Instructions for Filling in Return Form & Wealth Statement Form Sr. Instruction The following errors / omissions shall render a Return invalid & make the taxpayer a non-filer & liable to penalty under section General 182(1): Return on which NTN or CNIC is missing or incorrect or invalid; Return on which mandatory fields marked by * are empty; Return which is not signed by the Taxpayer or Representative (as defined in section 172 of the Income Tax Ordinance, 2001) of the Taxpayer; Return which is not filed in the prescribed Form; Return which is not filed in the prescribed mode. Individuals deriving income under the head Salary have to file one page IT-1A Form with Annex-F & Wealth Statement if required General to be filed. Individuals deriving income under the head Salary, Property, Capital Gains & Other Sources (excluding 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 General filed. General AOPs deriving income under any head other than business have to file one page IT-1C Form with Annex-A. 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 General Deductions & Minimum Tax Chargeable / Option out of Presumptive Tax Regime are involved. Individuals, including members of AOPs or directors of Companies, whose last declared or assessed income or declared income for the current tax year is equal to or more than PKR 1,000,000 or the final tax paid is equal to or more than PKR 35,000, must file General Wealth Statement. AOPs deriving income under the head business or falling under Final Tax Regime (FTR) such as Commercial Importers, Exporters, Contractors, etc. have to submit IT-2 Form with Annex-A & Annex-B. Remaining Annexes (C, D, E) are required only where Depreciation / Amortization, Admissible / Inadmissible Deductions & Minimum Tax Chargeable / Option out of Presumptive Tax General Regime are involved. General Taxpayers may file Return of Total Income / Statement of Final Taxation & Wealth Statement through the following modes: Electronically at FBR Portal (https://e.fbr.gov.pk ) which is mandatory for all AOPs, Sales Tax Registered Persons, Refund Claimants & Salaried Persons having annual income of Rs. 500,000 or more. However, all others are also encouraged to file the returns electronically; 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. General 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 & General SBP can be downloaded from http://www.fbr.gov.pk. IT-1A 2 IT-1B 2 Arrears of Salary are to be included in amount declared in Col.A and again included in amount declared in Col.B. IT-2 3 IT-1A 3 IT-1B 3 Flying / Submarine Allowance is to be included in amount declared in Col.A and again included in amount declared in Col.B. IT-2 4 IT-1A 5 Transport Monetization for Civil Servants to be included in amount declared in Col.A and again included in amount declared in IT-1B 5 Col.B. IT-2 6 IT-1A 6 IT-1B 6 Employment Termination Benefits to be included in amount declared in Col.A and again included in amount declared in Col.B. IT-2 7 IT-1B 19 IT-1C 13 Only Foreign Income (Not Loss) should be declared. IT-2 20 IT-1B 20 IT-1C 14 Only Agriculture Income (Not Loss) should be declared. IT-2 21 IT-1A 16 IT-1B 32 Tax Credits include Tax Credits for the following: IT-1C 22 IT-2 34 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 Premim (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; Profit or Share in Rent or Share in Appreciation of Value of Property paid on loan invested in property u/s 64. Taxpayers wanting to opt out of Presumptive Tax Regime (PTR) u/c (41A), (41AA) or (41AAA), Part IV, Second Schedule, must file Annex-E Annex-E. Annex-F Only Personal / Household (Non-Business) expenses should be declared. Expenses borne by more than one persons must be declared in total by each person. For example, if in one family more than one members are contibuting to expenses or if more than one families are living jointly & within each family more than one members are contributing to expenses, total expenses under each head must be declared by each member of each family filing his wealth Annex-F 18 statement & then contribution by other family members be deducted to arrive at own contribution. Wealth Statement If rows provided in any segment are inadequate, additional rows may be inserted. Wealth 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 & Statement balance payable amount should be declared as liability. Wealth 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, Statement 4 Tractor, Trolley, etc. Wealth Assets created in the name of spouse(s), children & other dependents should be declared only if acquired by them with funds Statement 14 provided by you (Benami Assets).

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RETURN OF TOTAL INCOME / STATEMENT OF FINAL TAXATION UNDER THE INCOME TAX ORDINANCE, 2001 (IT-1A) FOR INDIVIDUAL, DERIVING INCOME UNDER THE HEAD SALARY & PROFIT ON DEBT SUBJECT TO FINAL TAX Name* Tax Year 2014 Resident CNIC* NTN* Non Resident Address* Amount Exempt Total from Tax / Subject Amount Amount to Fixed / Final Subject to Normal Sr. Description Code Tax Tax A B C 1 Income from Salary [Sum of 2 to 6]* 1000 - - - 2 Pay, Wages or Other Remuneration (including Arrears of Salary) 1009 - 3 Allowances (including Flying / Submarine Allowance) 1049 - 4 Expenditure Reimbursement 1059 - Employment 5 Value of Perquisites (including Transport Monetization for Civil Servants) 1089 - Profits in Lieu of or in Addition to Pay, Wages or Other Remuneration 6 (including Employment Termination Benefits) 1099 - 7 Total Income [=1]* 9000 - - - Total Inadmissible Admissible 8 Deductible Allowances [9+10] 9009 - - - 9 Zakat u/s 60 9001 - Deductible Allowances 10 Charitable Donations u/c 61, Part I, 2nd Schedule 9004 - - 11 Taxable Income [7-8]* 9100 - 12 Tax Chargeable [13-14-15-16+17C] 9200 - 13 Normal Tax* 920000 - 14 Tax Reduction for Full Time Teacher / Researcher 9302 - Computations 15 Tax Reduction for Senior Taxpayer Check 9303 FALSE 16 Tax Credits / Averaging 9329 Receipts / Tax Collected/ Value Deducted/Paid Tax Chargeable Rate Final / Fixed / Average / Relevant / Reduced Rate Regime [Sum of 18 17 to 23] 920100 - - 18 Profit on Debt u/s 151 / Division I, Part III, 1st Schedule @10% 640452 - - - Reduced Account No. Bank / Branch Opening Date / Relevant 19 Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule @10% 640555 - - - / Account No. Bank / Branch Opening Date Average Flying / Submarine Allowance (not exceeding basic pay) u/c (1), Part III, / 20 Second Schedule @2.5% 642151 - Fixed 21 Transportsalary) u/cMonetization(27), Part II, @5%for Civil Servants (after deduction of driver's 642152 - / 22 Employment Termination Benefits u/s 12(6) Chargeable to Tax at Average Rate 644151 Final 23 Salary Arrears u/s 12(7) Chargeable to Tax at Relevant Rate 645151 24 Tax Collected / Deducted / Paid [Sum of 25 to 37 + 17B] 9400 - 25 Salary of Employees u/s 149* 640201 26 Withdrawal from Pension Fund u/s 156B 640911 27 Certain Banking Transactions u/s 231AA 641011 28 Domestic Air Ticket Charges u/s 236B 641512 29 Sale / Transfer of Immovable Property u/s 236C 641513 30 Functions / Gatherings Charges u/s 236D 641514 31 Educational Institution Fee u/s 236I 641519 Paid 32 Profit on Debt to a Non-Resident u/s 152(2) 640503 - - / Account No. Bank / Branch Opening Date Deducted 33 Cash Withdrawal from Bank u/s 231A 641001 - - / Account No. Bank / Branch Opening Date Collected 34 Motor Vehicle Registration Fee u/s 231B 641021 - - Tax Registration No. Maker Capacity Registration Date 35 Motor Vehicle Token Tax u/s 234 641301 - - Registration No. Maker Capacity Registration Date 36 Phone Bill / Pre-Paid Card / Units u/s 236 641501 - - Tel / Cell No. Provider Connection Date 37 Tax Paid on Declared Income u/s 137(1) CPR No. 9461 38 Tax Refundable [12-24 if <0] 99991 - ions 39 Tax Payable [12-24 if >0] 99992 -Computat 40 Refund Adjustment of other year(s) against Demand of this year [=39] 94981 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) is correct & complete in accordance with the provisions of the Verification Income Tax Ordinance, 2001 & Income Tax Rules, 2002. Signature: Date:

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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 BUSINESS) Name* Tax Year 2014 Resident CNIC* NTN* Non Resident Address* Amount Exempt Total from Tax / Subject Amount Amount to Fixed / Final Subject to Normal Sr. Description Code Tax Tax A B C 1 Income from Salary [Sum of 2 to 6] 1000 - - - 2 Pay, Wages or other Remuneration (including Arrears of Salary) 1009 - 3 Allowances (including Flying / Submarine Allowance) 1049 - 4 Expenditure Reimbursement 1059 - Employment 5 Value of Perquisites (including Transport Monetization for Civil Servants) 1089 - Profits in Lieu of or in addition to Pay, Wages or other Remuneration 6 (including Employment Termination Benefits) 1099 - 7 Income / (Loss) from Property [Sum of 8 to 12] - [Sum of 13 to 16] 2000 - - - 8 Rent Received or Receivable 2001 - 9 1/10th of amount not adjustable against Rent 2002 - 10 Forfeited Deposit under a Contract for Sale of Property 2003 - 11 Recovery of Unpaid Irrecoverable Rent allowed as deduction 2004 - Property 12 Unpaid Liabilities exceeding three years 2005 - 13 1/5th of Rent of Building for Repairs [(8+9+10)*20%] 2031 - - - 14 Insurance Premium 2032 - 15 Local Rate / Tax / Charge / Cess 2033 - 16 Other Deductions against Rent 2098 - 17 Capital Gains / (Loss) 4000 - 18 Income / (Loss) from Other Sources 5000 - 19 Foreign Income 6000 - 20 Agriculture Income 6100 - 21 Agriculture Income Tax Paid 9497 22 Share in Taxed Income from AOP 3141 - 23 Total Income* 9000 - - - Total Inadmissible Admissible 24 Deductible Allowances [25+26] 9009 - - - 25 Zakat u/s 60 9001 - Deductible Allowances 26 Charitable Donations u/c 61, Part I, 2nd Schedule 9004 - - 27 Taxable Income [23-20-24]* 9100 - 28 Tax Chargeable [Col.C 29-30-31-32+33] 9200 - 29 Normal Tax 920000 - - 30 Tax Reduction for Full Time Teacher / Researcher 9302 - Computations 31 Tax Reduction for Senior Taxpayer Check 9303 FALSE 32 Tax Credits / Averaging 9329 Tax Collected/ Receipts / Value Deducted/Paid Tax Chargeable Final / Fixed / Average / Relevant / Reduced Rate Regime [Sum of 34 33 to 49] 920100 - - 34 Dividend u/s 150 / Division III, Part I, 1st Schedule @10% 640352 - Dividend from a Privatized Power Generation Company u/s 150 / u/c (17), Regime 35 Part II, 2nd Schedule @7.5% 640361 - Rate 36 Profit on Debt u/s 151 / Division I, Part III, 1st Schedule @10% 640452 - 37 Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule @10% 640555 - 38 Prizes on Prize Bonds / Winnings of Crossword Puzzles u/s 156 @10% 640951 - Reduced / 39 Winnings from Raffle, Lottery, Quiz or Sale Promotion u/s 156 @15% 640952 - 40 Capital Gains on Immovable Property held for <=1 year u/s 37(1A) @10% 642161 - 41 Capital Gains on Immovable Property held for >1 & <=2 year u/s 37(1A) @5% 642162 - Relevant / 42 Capital Gains on Immovable Property held for >2 years u/s 37(1A) @0% 642163 43 Capital Gains on Securities held for < 6 months u/s 37A @10% 642164 - 44 Capital Gains on Securities held for >=6 & <12 months u/s 37A @8% 642165 - Average / 45 Capital Gains on Securities held for >=12 months u/s 37A @0% 642166 - Fixed 46 FlyingSecond/ SubmarineSchedule @2.5%Allowance (not exceeding basic pay) u/c (1), Part III, 642151 - / Transport Monetization for Civil Servants (after deduction of driver's Final 47 salary) u/c (27), Part II, @5% 642152 - 48 Employment Termination Benefits u/s 12(6) Chargeable to Tax at Average Rate 644151 49 Salary Arrears u/s 12(7) Chargeable to Tax at Relevant Rate 645151 50 Tax Collected / Deducted / Paid [From Sr.1 Col.B Annex-A+Sr.33 Col. B] 9400 - s 51 Tax Refundable [28-50 if <0] 99991 - 52 Tax Payable [28-50 if >0] 99992 -Computation 53 Refund Adjustment of other year(s) against Demand of this year [=52] 94981 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) is correct & complete in accordance with the provisions of the Verification Income Tax Ordinance, 2001 & Income Tax Rules, 2002. Signature: Date:

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RETURN OF TOTAL INCOME / STATEMENT OF FINAL TAXATION UNDER THE INCOME TAX ORDINANCE, 2001 (IT-1C) (FOR AOP, DERIVING INCOME UNDER ANY HEAD OTHER THAN BUSINESS) Name* Tax Year 2014 Resident CNIC* NTN* Non Resident Address* Amount Exempt Amount Total from Tax / Subject Subject to Normal Amount to Fixed / Final Tax Sr. Description Code 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 - 7 1/5th of Rent of Building for Repairs [(2+3+4)*20%] 2031 - - - Property 8 Insurance Premium 2032 - 9 Local Rate / Tax / Charge / Cess 2033 - 10 Other Deductions against Rent 2098 - 11 Capital Gains / (Loss) 4000 - 12 Income / (Loss) from Other Sources 5000 - 13 Foreign Income 6000 - 14 Agriculture Income 6100 - 15 Agriculture Income Tax Paid 9497 16 Total Income* 9000 - - - Total Inadmissible Admissible 17 Deductible Allowances [18] 9009 - - - 18 Charitable Donations u/c 61, Part I, 2nd Schedule 9004 - - 19 Taxable Income [16-14-17] 9100 - 20 Tax Chargeable [Col.C 21-22+23] 9200 - 21 Normal Tax 920000 - Computations 22 Tax Credits / Averaging 9329 Tax Collected/ Receipts / Value Deducted/Paid Tax Chargeable Final / Fixed / Average / Relevant / Reduced Rate Regime [Sum of 24 Regim 23 to 35] 920100 - - - - Rate 24 Dividend u/s 150 / Division III, Part I, 1st Schedule @10% 640352 Dividend from a Privatized Power Generation Company u/s 150 / u/c (17), 25 Part II, 2nd Schedule @7.5% 640361 - Reduced 26 Profit on Debt u/s 151 / Division I, Part III, 1st Schedule @10% 640452 - / 27 Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule @10% 640555 - 28 Prizes on Prize Bonds / Winnings of Crossword Puzzles u/s 156 @10% 640951 - Relevant / 29 Winnings from Raffle, Lottery, Quiz or Sale Promotion u/s 156 @15% 640952 - 30 Capital Gains on Immovable Property held for <=1 year u/s 37(1A) @10% 642161 - 31 Capital Gains on Immovable Property held for >1 & <=2 year u/s 37(1A) @5% 642162 - Average / 32 Capital Gains on Immovable Property held for >2 years u/s 37(1A) @0% 642163 Fixed 33 Capital Gains on Securities held for < 6 months u/s 37A @10% 642164 - / 34 Capital Gains on Securities held for >=6 & <12 months u/s 37A @8% 642165 - Final 35 Capital Gains on Securities held for >=12 months u/s 37A @0% 642166 - 50 Tax Collected / Deducted / Paid [From Sr.1 Col.B Annex-A+Sr.23 Col. B] 9400 - s 51 Tax Refundable [20-50 if <0] 99991 - 52 Tax Payable [20-50 if >0] 99992 -Computation 53 Refund Adjustment of other year(s) against Demand of this year [=52] 94981

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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) is correct & complete in accordance with the provisions of the Verification Income Tax Ordinance, 2001 & Income Tax Rules, 2002. Signature: Date:

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RETURN OF TOTAL INCOME / STATEMENT OF FINAL TAXATION UNDER THE INCOME TAX ORDINANCE, 2001 (IT-2) 1/2 FOR INDIVIDUAL/AOP DERIVING INCOME UNDER THE HEAD BUSINESS & ANY OTHER HEAD Name* Tax Year 2014 Ind Resident CNIC* NTN* AOP Non Resident Address* Amount Exempt from Tax / Subject Amount Total to Fixed / Final Subject to Normal Sr. Description Code Amount Tax Tax A B C 1 Income from Business [From Sr.57 Annex-B or Sr.60 Annex-B] 3000 - - - 2 Income from Salary 1000 - - - 3 Pay, Wages or Other Remuneration (including Arrears of Salary) 1009 - 4 Allowances (including Flying / Submarine Allowance) 1049 - 5 Expenditure Reimbursement 1059 - Employment 6 Value of Perquisites (including Transport Monetization for Civil Servants) 1089 - Profits in Lieu of or in Addition to Pay, Wages or Other Remuneration 7 (including Employment Termination Benefits) 1099 - 8 Income / (Loss) from Property [Sum of 9 to 13] -[Sum of 14 to 17] 2000 - - - 9 Rent Received or Receivable 2001 - 10 1/10th of amount not adjustable against Rent 2002 - 11 Forfeited Deposit under a Contract for Sale of Property 2003 - 12 Recovery of Unpaid Irrecoverable Rent allowed as deduction 2004 - 13 Unpaid Liabilities exceeding three years 2005 - Property 14 1/5th of Rent of Building for Repairs [(9+10+11)*20%] 2031 - - - 15 Insurance Premium 2032 - 16 Local Rate / Tax / Charge / Cess 2033 - 17 Other Deductions against Rent 2098 - 18 Capital Gains / (Loss) 4000 - 19 Income / (Loss) from Other Sources 5000 - 20 Foreign Income 6000 - 21 Agriculture Income 6100 - 22 Agriculture Income Tax Paid 9497 23 Share in Taxed Income from AOP 3141 - 24 Total Income* 9000 - - - Total Inadmissible Admissible 25 Deductible Allowances [26+27+28] 9009 - - - 26 Zakat u/s 60 9001 - 27 Workers Welfare Fund u/s 60A 9002 -Deductible Allowances 28 Charitable Donations u/c 61, Part I, 2nd Schedule 9004 - - 29 Taxable Income [24-21-25]* 9100 - - - Tax Chargeable 30 [Col.C 37 or 38 or sum(39 to 42), whichever is highest+47] 9200 - 31 Normal Tax 920000 - 32 Tax Reduction for Full Time Teacher / Researcher 9302 33 Tax Reduction for Senior Taxpayer Check 9303 FALSE 34 Tax Credits / Averaging 9329 Difference of Minimum Tax Chargeable u/s 148(8) / 153(3)(b) [From Sr.1 Col.E minus 35 Col.D Annex-E] 923192 - Adjustment of Minimum Tax Paid in earlier year(s) [Not exceeding (31-32-33- 36 34+35)] 94983 37 Balance [31-32-33-34+35-36] - 38 Tax Chargeable on Electricity Bill u/s 235 921401 Computations 39 Tax Chargeable on Turnover u/s 113 @0.2% 923152 - 40 Tax Chargeable on Turnover u/s 113 @0.25% 923163 - 41 Tax Chargeable on Turnover u/s 113 @0.5% 923155 -

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42 Tax Chargeable on Turnover u/s 113 @1% 923160 - 43 Tax Collected / Deducted / Paid [From Sr.1 Col.B Annex-A+Sr.47 Col. B] 9400 - 44 Tax Refundable [30-43 if <0] 99991 - 45 Tax Payable [30-43 if >0] 99992 - 46 Refund Adjustment of other year(s) against Demand of this year [= 45] 94981 I, , CNIC No. , in my capacity as Self / Member of Association of Persons / 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 Verification in accordance with the provisions of the Income Tax Ordinance, 2001 & Income Tax Rules, 2002. Signature: Date:

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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 2014 CNIC* NTN* Receipts / Value Tax Collected/ Sr. Description Code / Number Deducted/Paid Tax Chargeable A B C 47 Final / Seperate Rate Regime [Sum of 48 to 87] 920100 - - 48 Import u/s 148 @1% 640152 - 49 Import u/s 148 @2% 640154 - 50 Import u/s 148 @3% 640156 - 51 Import u/s 148 @5.5% 640161 - 52 Dividend u/s 150 / Division III, Part I, 1st Schedule @10% 640352 - Dividend from a Privatized Power Generation Company u/s 150 / u/c (17), 53 Part II, 2nd Schedule @7.5% 640361 - 54 Profit on Debt u/s 151 / Division I, Part III, 1st Schedule @10% 640452 - Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division 55 IV, Part I, 1st Schedule @15% 640551 - Payment for Contracts / Services to a Non-Resident u/s 152(1A) / Division II, 56 Part III, 1st Schedule @6% 640552 - Insurance / Reinsurance Premium to a Non-Resident u/s 152(1AA) / Division 57 II, Part III, 1st Schedule @5% 640553 - Fee for Advertisement Services to a Non-Resident u/s 152(1AAA) / Division 58 II, Part III, 1st Schedule @10% 640554 - 59 Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule @10% 640555 - 60 Payment for Goods u/s 153(1)(a) @1% 640652 - 61 Payment for Goods u/s 153(1)(a) @1.5% 640653 -Regime Rate 62 Payment for Goods u/s 153(1)(a) @4% 640658 - 63 Receipts from Contracts u/s 153(1)(c) @6.5% 640676 - 64 Fee for Export related Services u/s 153(2) @0.5% 640681 - 65 Export Proceeds u/s 154 @1% 640754 -Reduced / 66 Foreign Indenting Commission u/s 154(2) @5% 640761 - 67 Prizes on Prize Bonds / Winnings of Crossword Puzzles u/s 156 @15% 640951 -Relevant 68 Winnings from Raffle, Lottery, Quiz or Sale Promotion u/s 156 @20% 640952 - / 69 Commission / Discount on petroleum products u/s 156A @10% 640961 - 70 Brokerage / Commission u/s 233 / u/c (26), Part II, 2nd Schedule @5% 641252 -Average/ 71 Brokerage / Commission u/s 233 @10% 641253 - - 72 CNG Station Gas Bill u/s 234A @4% 641351 Fixed - Gains on Immovable Property held for <=1 year u/s 37(1A) @10% 73 Capital 642161 / Capital Gains on Immovable Property held for >1 & <=2 year u/s 37(1A) 74 @5% 642162 -Final 75 Capital Gains on Immovable Property held for >2 years u/s 37(1A) @0% 642163 - 76 Capital Gains on Securities held for < 6 months u/s 37A @10% 642164 - 77 Capital Gains on Securities held for >=6 & <12 months u/s 37A @8% 642165 - 78 Capital Gains on Securities held for >=12 months u/s 37A @0% 642166 - Purchase of Locally Produced Edible Oil u/c (13C), Part II, 2nd Schedule 79 @2% 643161 - 80 Fee for Services outside Pakistan u/c (3), Part II, 2nd Schedule @1% 646153 - 81 Receipts for Contracts outside Pakistan u/c (3A), Part II, 2nd Schedule @1% 646154 - Fee for Carriage Services by Oil Tanker Contractor u/c (43D), Part IV, 2nd 82 Schedule @2.5% 646155 - 83 Income of Hajj Group Operators u/c (72A), Part IV, 2nd Schedule @5000 646156 - Flying / Submarine Allowance (not exceeding basic pay) u/c (1), Part III, 84 Second Schedule @2.5% 642151 - Transport Monetization for Civil Servants (after deduction of driver's salary) 85 u/c (27), Part II, @5% 642152 - Employment Termination Benefits u/s 12(6) Chargeable to Tax at Average 86 Rate 644151 87 Salary Arrears u/s 12(7) Chargeable to Tax at Relevant Rate 645151

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Annex-A Adjustable Tax Collected / Deducted / Paid Name* Tax Year 2014 CNIC* NTN* Tax Collected / Sr. Description Code Receipts / Value Deducted / Paid A B 1 Tax Collected / Deducted / Paid [Sum of 2 to 36+41] [Transfer Col B to Return] 9400 - 2 Import u/s 148 640120 3 Salary of Employees u/s 149 640201 Payment for Contracts / Services to a Non-Resident covered under ADDT u/s 4 152(1A) / Division II, Part III, 1st Schedule 640501 Royalty / Fee for Technical Services to a Non-Resident covered under ADDT u/s 5 152(2) 640502 6 Profit on Debt to a Non-Resident u/s 152(2) 640503 7 Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2) 640504 Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 8 1st Schedule 640505 Payment for Transport Services to a PE of a Non-Resident u/s 152(2A)(b) / 9 Division II, Part III, 1st Schedule 640506 Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, 10 Part III, 1st Schedule 640507 Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part 11 III, 1st Schedule 640508 12 Payment for Goods u/s 153(1)(a) 640691 13 Payments for Services u/s 153(1)(b) 640692 14 Export Proceeds u/s 154 640704 15 Foreign Indenting Commission u/s 154(2) 640711 16 Rent of Property u/s 155 640801 17 Withdrawal from Pension Fund u/s 156B 640911 18 Certain Banking Transactions u/s 231AA 641011 19 Shares traded through a member of a stock exchange u/s 233A (1)(a) / (b) 641201 20 Margin Financing, Margin Trading or Securities Lending u/s 233AA 641211 21 Purchase by Auction u/s 236A 641511 22 Domestic Air Ticket Charges u/s 236B 641512 Paid 23 Sale / Transfer of Immovable Property u/s 236C 641513 / 24 Functions / Gatherings Charges u/s 236D 641514 25 Certification of Foreign-Produced TV Plays / Serials u/s 236E 641515 26 Issuance / Renewal of License to Cable Opeartors / Electronic Media u/s 236F 641516 Deducted / 27 Purchase by Distributors / Dealers / WholeSalers u/s 236G 641517 28 Purchase by Retailers u/s 236H 641518 29 Educational Institution Fee u/s 236I 641519 Collected 30 Issuance / Renewal of License to Dealers / Commission Agents / Arhatis u/s 236J 641520 Tax 31 Cash Withdrawal from Bank u/s 231A 641001 - Account No. Bank / Branch Opening Date Adjustable 32 Motor Vehicle Registration Fee u/s 231B 641021 - Registration No. Maker Capacity Registration Date 33 Motor Vehicle Token Tax u/s 234 641301 - Registration No. Maker Capacity Registration Date 34 Electricity Bill u/s 235 641401 - Consumer No. Provider Connection Date 35 Phone Bill / Pre-Paid Card / Units u/s 236 641501 - Tel / Cell No. Provider Connection Date 36 Tax Paid in Advance u/s 147 [Sum of 37 to 40] 9451 - 37 First installment CPR No. 38 Second installment CPR No. 39 Third installment CPR No. 40 Fourth installment CPR No. 41 Tax Paid on Declared Income u/s 137(1) CPR No. 9461 42 WWF paid CPR No. 9495 Signature: Date:

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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 2014 CNIC* NTN* Business Name* Amount Amount Total Subject to Final Subject to Normal Amount Sr. Description Code Tax Tax A B C 1 Net Revenue [2-3] 3029 - - - Gross Revenue (including Fee for Services & excluding Sales Tax, 2 Federal Excise) 3009 - Revenue Selling Expenses (Freight Outward, Brokerage, Commission, 3 Discount, 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 - 9 Power 3073 - Services / 10 Gas 3074 - Sales 11 Stores / Spares 3076 - of 12 Repair / Maintenance 3077 - Cost 13 Other Direct Expenses 3083 - 14 Accounting Amortization 3087 - 15 Accounting Depreciation 3088 - 16 Closing Stock 3099 - 17 Gross Profit / (Loss) [1-4] 3100 - - - 18 Other Revenues 3128 - Management, Administrative, Selling & Financial Expenses [Sum 19 of 20 to 37] 3199 - - - 20 Rent 3151 - 21 Rates / Taxes / Cess 3152 - 22 Salaries / Wages / Perquisites / Benefits 3154 - 23 Traveling / Conveyance / Vehicles Running / Maintenance 3155 - 24 Electricity / Water / Gas 3158 - 25 Communication 3162 - 26 Repair / Maintenance 3165 - 27 Stationery / Printing / Photocopies / Office Supplies 3166 - Expenses 28 Advertisement / Publicity / Promotion 3168 - 29 Insurance 3170 - Indirect 30 Professional Charges 3171 - 31 Profit on Debt (Financial Charges / Markup / Interest) 3172 - 32 Brokerage / Commission 3178 -

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33 Irrecoverable Debts written off 3190 - 34 Obsolete Stocks / Stores / Spares / Fixed Assets written off 3191 - 35 Other Indirect Expenses 3180 - 36 Accounting Amortization 3197 - 37 Accounting Depreciation 3198 - 38 Accounting Profit / (Loss) [17+18-19] 3200 - - - Signature: Date:

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Annex-B 2/2 Manufacturing / Trading / Profit & Loss Account ( including Revenues subject to Final / Fixed Tax) (Separate form should be filled for each business) 2014Name* Tax Year CNIC* NTN* Amount Amount Total Subject to Final Subject to Normal Amount Sr. Description Code Taxation Taxation A B C 39 Inadmissible Deductions [Transfer from Sr.1 Annex-C] 3239 - - 40 Admissible Deductions [Transfer from Sr.26 Annex-C] 3259 - - 41 Adjusted Profit & Loss Expenses [19-39+40] 3260 - - - 42 Chargeable Income / (Loss) from Business [17+18-41] 3269 - - - Income from Business before adjustment of Admissible Depreciation / Initial Allowance / Amortization [(42 + Sr.31 Annex-C + Sr.32 Annex- 43 C) if >0] 3270 - - (Loss) under the head Property & Other Sources [Transfer from Sr.8 & 19 of 44 Return <= Income available for adjustment at 43] - - - Adjusted (Loss) from Business for Previous Years [Sum of 46 to 51 <= 45 Income available for adjustment at 43-44] - - - 46 Unadjusted (Loss) from Business for 2008 328008 - 47 Unadjusted (Loss) from Business for 2009 328009 - 48 Unadjusted (Loss) from Business for 2010 328010 - 49 Unadjusted (Loss) from Business for 2011 328011 - 50 Unadjusted (Loss) from Business for 2012 328012 - 51 Unadjusted (Loss) from Business for 2013 328013 - Adjustments Adjusted Tax Amortization / Depreciation / Initial Allowance for Previous / Current Years [Sum of 53 to 56 <= Income available for 52 adjustment at 43-44-45] - - - 53 Unabsorbed Tax Amortization for Previous Years 328113 - 54 Unabsorbed Tax Depreciation / Initial Allowance for Previous Years 328213 - 55 Tax Amortization for Current Year [Transfer from Sr.20 Annex-D] 3271 - - Tax Depreciation / Initial Allowance for Current Year [Transfer from 56 Sr.15 Annex-D] 3272 - - Income from Business [43-44-45-52+44 if > 0] [Transfer to Sr.1 of 57 Return] - - - (Loss) from Business before adjustment of Admissible Amortization / Depreciation / Initial Allowance [(42 -Sr.31 Annex-C - Sr.32 Annex-C) 58 if <0] 3270 - - - Income under the head Capital Gains, Other Sources and Foreign Sources [Transfer from Sr.19, 20 and 21 of Return <= (Loss) available for adjustment 59 at Sr.58] Transfer to Sr. 1 of Return - - - 60 (Loss) from Business [=59] [Transfer to Sr.1 of Return] - - - Signature: Date:

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Annex-C Inadmissible / Admissible Deductions Name* Tax Year 2014 CNIC* NTN* Sr. Description Code Amount 1 Inadmissible Deductions [Sum of 2 to 25] (Transfer to Sr. 39 Annex-B) 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 Add Backs u/s 21(i) Provision for Reserves / Funds / Amount carried to Reserves / Funds 4 or Capitalised in any way 3204 5 Add Backs u/s 21(a) Cess / Rate / Tax levied on Profits / Gains 3205 Add Backs u/s 21(c) Payments liable to deduction of tax at source but tax not deducted / 6 paid 3207 7 Add Backs u/s 21(d) Entertainment Expenditure above prescribed limit 3208 8 Add Backs u/s 21(e) Contributons to Unrecognized / Unapproved Funds 3209 Add Backs u/s 21(f) Contributons to Funds not under effective arrangement for deduction 9 of tax at source 3210 10 Add Backs u/s 21(g) Fine / penalty for violation of any law / rule / regulation 3211 11 Add Backs u/s 21(h) Personal Expenditure 3212 Add Backs u/s 21(j) Profit on Debt / Brokerage / Commission / Salary / Remuneration 12 paid by an AOP to its Member 3213 Deductions Add Backs u/s 21(l) Expenditure under a single account head exceeding prescribed 13 amount not paid through prescribed mode 3215 Add Backs u/s 21(m) Salary exceeding prescribed amount not paid through prescribed 14 mode 3216 Inadmissible 15 Add Backs u/s 21(n) Capital Expenditure 3217 16 Add Backs u/s 67(1) Expenditure attributable to Non-Business Income 3218 17 Add Backs u/s 28(1)(b) Lease Rental not admissible 3220 18 Add Backs Tax Gain on Sale of Intangibles 3227 19 Add Backs Tax Gain on Sale of Assets 3228 20 Add Backs Pre-Commencement Expenditure / Deferred Cost 3229 21 Add Backs Accounting (Loss) on Sale of Intangibles 3230 22 Add Backs Accounting (Loss) on Sale of Assets 3231 23 Add Backs Accounting Amortization 3232 24 Add Backs Accounting Depreciation / Initial Allowance 3233 25 Other Inadmissible Deductions 3238 26 Admissible Deductions [Sum of 27 to 33] (Transfer to Sr. 40 Annex-B) 3259 - 27 Accounting Gain on Sale of Intangibles 3247 28 Accounting Gain on Sale of Assets 3248 Deductions 29 Tax (Loss) on Sale of Intangibles 3249 30 Tax (Loss) on Sale of Assets 3250 31 Tax Amortization including Unabsorbed Amortization [Sr.53+Sr.55 Annex-B] 3251 - Admissible 32 Tax Depreciation including Unabsorbed Depreciation [Sr.54+Sr.56 Annex-B] 3252 - 33 Other Admissible Deductions 3258 Signature: Date:

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Annex-D Depreciation, Initial Allowance, Amortization Name* Tax Year 2014 CNIC* NTN* Addition (Used Previously in Extent of Addition Extent Initial Sr. Description Code WDV (BF) Deletion Pakistan) Use (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% 25% - 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% - - Below ground installations of mineral oil 7 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 15 Current Year [Transfer to Sr.56 Annex-B] 100% - 100% - - Original Cost Amortiza Description Code Useful Years / Expenditure Extent of Use tion A B C D 16 Intangible 3305 100% - 17 Intangible 3305 - 18 Intangible 3305 - Amortization Expenditure providing Long Term Advantage / 19 Benefit 3306 100% - Tax Amortization for Current Year [Transfer 20 to Sr.55 Annex-B] - 21 Pre-Commencement Expenditure @20% 3307 100% - Signature: Date:

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Annex-E Name* Tax Year 2014 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 5 Transfer to 1 Sr.35 of Return] - - - - - Tax 2 Import of Edible Oil u/s 148 @5% 640171 - - - 3 Import of Packing Material u/s 148 @5% 640172 - - - ChargeableMinimum 4 Payments for Services u/s 153(1)(b) @2% 640661 - - - 5 Payments for Services u/s 153(1)(b) @7% 640619 - - - Tax on Tax Chargeable Final Tax Attributable Attributable for Opting out of Sr. Description Code Receipts / Value Chargeable Taxable Income Taxable Income PTR A B C D E 6 Import u/s 148 @1% 640152 - - - 7 Import u/s 148 @2% 640154 - - - FTR 8 Import u/s 148 @3% 640156 - - - of 9 Import u/s 148 @5.5% 640161 - - - out 10 Payment for Goods u/s 153(1)(a) @1% 640652 - - - 11 Payment for Goods u/s 153(1)(a) @1.5% 640653 - - - Option 12 Payment for Goods u/s 153(1)(a) @4% 640658 - - - 13 Export Proceeds u/s 154 @1% 640754 - - - 14 Foreign Indenting Commission u/s 154(2) @5% 640761 - - - Signature: Date:

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Annex-F Personal Expenses Name* Tax Year 2014 CNIC* NTN* Sr. Description Code Amount 1 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 Insurance / Security 7066 Expenses 11 Medical 7070 12 Educational 7071 13 Club 7072 Personal 14 Functions / Gatherings (Children Marriage, etc.) 7073 15 Donation, Zakat, Annuity, Profit on Debt, Life Insurance, 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:

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WEALTH STATEMENT UNDER SECTION 116 OF THE INCOME TAX ORDINANCE, 2001 1/4 Name* Tax Year 2014 CNIC* NTN* 01234567 Residence Address* Business Address* 1 Agricultural Property [Sum of 1 i to 1 x] 7001 0 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 Residential, Commercial, Industrial Property (Non-Business) [Sum of 2 i to 2 x] 7002 0 Form (House, Flat, Shop, Unit No. / Plaza, Factory, Complex / Street / Area / Locality / Area Workshop, etc.) Block / 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 0 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 0 Description Code Value at Cost i 7004 ii 7004 Equipment iii 7004 iv 7004 Signatures: Date:

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WEALTH STATEMENT UNDER SECTION 116 OF THE INCOME TAX ORDINANCE, 2001 2/4 Name* Tax Year 2014 CNIC* NTN* 01234567 5 Animal (Non-Business) [Sum of 5 i to 5 iv] 7005 0 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 0 Form Instrument No. Institution Name / Individual CNIC Share % Code Value at Cost i Account 7006 ii Annuity 7006 iii Bond 7006 iv Certificate 7006 v Debenture 7006 vi 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 0 Form No. Institution Name / Individual CNIC Share % Code Value at Cost i Advance 7007 ii Debt 7007 Debt 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 0 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:

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WEALTH STATEMENT UNDER SECTION 116 OF THE INCOME TAX ORDINANCE, 2001 3/4 Name* Tax Year 2014 CNIC* NTN* 01234567 9 Precious Possession [Sum of 9 i to 9 iii] 7009 0 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 0 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 0 Item Description Code Value at Cost i Unspecified 7011 ii Unspecified 7011 Personal iii Unspecified 7011 iv Unspecified 7011 12 Cash in Hand / Cash at Bank (Non-business) [Sum of 12 i to 12 x] 7012 0 Notes & Coins 7012 Form Account No. Bank / Branch Share % Code Value at Cost i Current 7012 ii Current 7012 iii Fixed Deposit 7012 Equivalent Cash iv Fixed Deposit 7012 / v Profit / Loss Sharing 7012 Cash vi Profit / Loss Sharing 7012 vii Saving 7012 viii Saving 7012 ix Term Deposit 7012 x Term Deposit 7012 13 Any Other Asset (Not specified above) [Sum of 13 i to 13 iv] 7013 0 Description Code Value at Cost Asset Other iii 70137013 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 [Sum of 1 to 14] 7019 0 Signatures: Date:

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WEALTH STATEMENT UNDER SECTION 116 OF THE INCOME TAX ORDINANCE, 2001 4/4 Name* Tax Year 2014 CNIC* NTN* 01234567 16 Loan [Sum of 16 i to 16 viii] 7021 0 Form Creditor's NTN / CNIC Creditor's Name Code Value at Cost i Advance 7021 ii Borrowing 7021 Loan iii Credit 7021 iv Loan 7021 v Mortgage 7021 vi Overdraft 7021 vii Payable 7021 viii Others 7021 17 Net Assets as on 30-06-2014 [15-16] 703001 0 18 Net Assets as on 30-06-2013 703002 19 Increase / Decrease in Assets [17-18] 703003 0 20 Inflows [Sum of 20 i to 20 x] 7049 0 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. subject to final / fixed tax 7033 Adjustments in Income declared as per return for the year subject to normal tax e.g value of perquisites, 1/10 of Assets goodwill from tenant, 1/10 of goodwill on vacating possession of property, repairs allowance, admissible / inadmissible Net iv deductions, brought forward losses, unabsorbed depreciation / amortization 7034 of vi Foreign Remittance 7035 vii Inheritance 7036 viii Gift 7037 ix Gain on Disposal of Assets, excluding Capital Gain on Immovable Property 7038 Reconciliation x Others 7048 21 Personal Expenses [Transfer from Sr.1 Annex-F] 7089 0 22 Outflows [Sum of 22 i to 22 iii] 7099 i Gift 7091 ii Loss on Disposal of Assets 7092 iii Others 7098 23 Increase/ Decrease in Assets [20-21-22] 0 24 Assets Transferred / Sold / Gifted during the year [Sum of 24 i to 24 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 30.06.2014 & of my personal expenditure for the year ended 30.06.2014 are correct & complete in accordance with the provisions of Verification the Income Tax Ordinance, 2001, Income Tax Rules, 2002. Signatures: Date:

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