Supersession of S.R.O 117(I)/2019 dated 01.02.2019

Government of Pakistan Revenue Division Federal Board of Revenue •k'k'^tick Islamabad, the 23rd July, 2019. NOTIFICATION (Income Tax) S.R.O.^^4 (I)/2019.- In exercise of the powers conferred by sub-section (4) of section 68 of the Income Tax Ordinance, 2001 (XLIX of 2001) and in supersession of its Notification No. S.R.O. 117(1)/2019 dated the 1st February, 2019, the Federal Board of Revenue is pleased to notify the value of immoveable properties in columns (4) of the Table below in respect of areas of Islamabad specified in column (2) thereof. (2) The value for residential and commercial superstructure shall be - (a) Rs.l 500 per square foot if the superstructure is upto five years old and (b) Rs.l 000 per square foot if the superstructure is more than five years old. (3) In order to determine the value of constructed property, the value of open plot shall be added to the value worked out at sub-paragraph (2) above. (4) This notification shall come into force with effect from 24th July, 2019. ISLAMABAD Valuation of Immovable Properties (Residential) Value Size S. per square yard in square yard No. Sector / Location (in Rs.) (1) l?! 131 141 1 D-12 Any size 53,295 2 E-7 -do- 94,500 3 E-l 1 -do- 41,800 4 E-12 -do- 25,262 5 F-6 -do- 93,500 6 F-7 -do- 91,300 7 F-8 -do- 88,000 8 F-l 0 -do- 78,100 9 F-l 1 -do- 74,800 10 G-6 -do- 68,228 11 G-7 -do- 62,865 12 G-8 -do- 62,865 13 G-9 -do- 62,359

14 G-10 -do- 62,359 15 G-l 1 -do- 61,859 16 G-13 -do- 55,000 > 17 G-14/4 -do- 51,000 18 G-14(l-2-3) -do- 22,000 19 1-8 -do- 62,865 20 1-9 -do- 28,600 21 1-10 -do- 26,400 22 1-11 -do- 24,200 23 1-12 -do- 19,800 24 1-14 -do- 22,000 25 1-15 -do- 11,286 26 1-16 -do- 15,783 27 B-17 -do- 9,000 (plots with possession) 5,000(plots without possession) 28 C-15 -do- 9,000 (plots with possession) 5,000(plots without possession) 29 C-16 -do- 9,000 (plots with possession) 5,000(plots without possession) 30 D-13 -do- 9,000 (plots with possession) 5,000(plots without possession^. iV 31 D-17 -do- 10,000 (plots with possession) 5,000(plots without possession) 32 G-15 -do- 10,000 ( plots with possession) 5,000(plots without possession) 33 G-16 -do- 10,000 (plots with possession) 5,000(plots without possession) 34 F-14 -do- 10,000 (plots with possession) 5,000(plots without possession) 35 F-15 -do- 10,000 (plots with possession) 5,000(plots without possession)

36 F-16 -do- 10,000 (plots with ; possession) 5,000(plots without possession) 37 F-17 -do- 9,000 ( plots with possession) 5,000(plots without possession) Valuation of Immovable Properties(Flats/Apartments) Value S. per square foot No. Sector/Location Nature (in Rs.) ill Ill 141 G-l 1 4,000 38 excluding Warda Hamna Flat 39 G-ll (Warda Hamna) Flat 8,000 40 G-13 Flat 3,500 41 1-8 Flat 6,500 42 Silver Oaks, F - 10 Flat 14,000 43 Sukh Chayn, F - 10 Flat 15,000 Other Flats / Towers in F- 8,000 44 10 and F-l 1 Flat 45 Margalla Hills, E - 11 Flat 5,000 46 Other Flats, E - 11 Flat 4,000 The Centaurus Jinnah 16,000 47 Avenue Blue Area Flat Valuation of Immovable Properties (Commercial) Value S. per square yard No. Sector / Location Nature (in Rs.) (1) 121 131 141 Blue Area Jinnah Avenue Shop 231,660 Mezzanine Flat / Offices 92,664 92,664 1st Floor Flat 48 2nd Floor Flat 74,131 Other Floors 60,000 Blind Basement 46,332 Blue Area 203,861 Fazal-e-Haq Road Shop 203,861 Mezzanine Flat / Offices 74,131 49 1st Floor Flat 74,131 Other Floors 60,000 Blind Basement 37,066 Shop G-Floor 231,660 50 Super Market F-6 Small Shop Back Side 203,861

Basement 92,664 Other Floors 60,000 Blind Basement 46,332 Shop G-Floor 231,660 Mini Shop Back Side 203,861 51 Basement 92,664 Other Floors 60,000 Jinnah Super Market F-7 Blind Basement 30,888 Ground Shop 111,197 Back Side Shop 64,865 52 Basement 74,131 Class-Ill shopping Centre F- Other Floors 60,000 7/F-6 Blind Basement 24,710 Ground Shop 213,127 Markaz F-8 Back Side Shop 185,328 53 1st Floor Flat / Offices 64,865 Other Floors 60,000 Blind Basement 24,710 Ground Shop 111,197 Back Side Shop 92,664 Basement 64,865 54 Class-Ill shopping Centre F- Other Floors 60,000 8 Blind Basement 24,710 1st Floor Flat / Offices 55,598 Ground Shop 222,39y Back Side Shop 194,594 Basement 92,664 55 Other Floors 50,000 Markaz F-10 Blind Basement 30,888 1st Floor Flat / Offices 74,131 Ground Shop 222,394 Back Side Shop 194,594 Basement 92,664 56 Other Floors 50,000 Markaz F-l 1 Blind Basement 30,888 1st Floor Flat / Offices 74,131 Ground Shop 111,197 Back Side Shop 92,664 Basement 64,865 57 Class-Ill shopping Centre F- Other Floors 50,000 10/F-ll Blind Basement 30,888 1st Floor Flat / Offices 55,598 Ground Shop 138,996 58 Markaz G-5 Diplomatic Back Side Shop 120,463 Enclave Basement 74,131

Other Floors 50,000 1st Floor Flat / Offices 92,664 Ground Shop 148,262 Back Side Shop 129,730 Basement 64,865 59 Other Floors 50,000 Markaz G-6 Melody Market Blind Basement 30,888 1st Floor Flat / Offices 64,865 Ground Shop 166,795 Back Side Shop 148,262 Basement 74,131 60 Other Floors 50,000 Aabpara Market Blind Basement 30,888 Is' Floor Flat / Offices 64,865 Ground Shop 111,197 Back Side Shop 92,664 Other Floors 50,000 61 Basement 46,332 I & T Centre G-6 Blind Basement 30,888 1st Floor Flat / Offices 46,332 Ground Shop 129,730 Back Side Shop 111,197 Basement 55,598 62 Other Floors 50,000 Markaz G-7 Sitara Market Blind Basement 30,888 1st Floor Flat / Offices 55,598 Ground Shop 129,730 Back Side Shop 92,664 Basement 55,598 63 Other Floors 50,000 I & T Centre G-7 Blind Basement 15,444 1st Floor Flat / Offices 46,332 Ground Shop 92,664 Basement 46,332 64 Class-Ill shopping Centre Other Floors 50,000 G-7 Blind Basement 15,444 1st Floor Flat / Offices 37,066 Ground Shop 138,996 Back Side Shop 120,463 Basement 74,131 65 Other Floors 50,000 Markaz G-8 Blind Basement 15,444 1st Floor Flat / Offices 55,598 Ground Shop 129,730 66 I & T Centre G-8 Back Side Shop 111,197 Page 5 of 9 L

Basement 64,865 Other Floors 50,000 Blind Basement 15,444 55,598 1st Floor Flat / Offices Ground Shop 92,664 Class-Ill shopping Centre Basement 46,332 67 G-8 Blind Basement 24,710 Other Floors 50,000 37,066 1st Floor Flat / Offices Ground Shop 138,996 Back Side Shop 120,463 Basement 74,131 68 Markaz G-9 Blind Basement 24,710 Other Floors 50,000 55,598 1st Floor Flat / Offices Ground Shop 129,730 Back Side Shop 92,664 Basement 74,131 69 I & T Centre G-9 Blind Basement 24,710 Other Floors 50,000 55,598 1st Floor Flat / Offices Ground Shop 101,930 Class-Ill shopping Centre Basement 55,598 70 G-9 Blind Basement 15,444 Other Floors 50,000 1st Floor Flat / Offices 55,59; Ground Shop 138,996 Back Side Shop 111,197 Basement 64,865 71 Markaz G-10 Blind Basement 15,444 Other Floors 50,000 1st Floor Flat / Offices 55,598 Ground Shop 111,197 Back Side Shop 92,664 Basement 64,865 72 I & T Centre G-10 Blind Basement 24,710 Other Floors 50,000 1st Floor Flat / Offices 55,598 Ground Shop 71,042 Class-Ill shopping Centre Basement 55,598 73 G-10 Blind Basement 15,444 Other Floors 50,000 1st Floor Flat / Offices 46,332 Ground Shop 129,73074 Markaz G-11 Back Side Shop 101,930

Basement 64,865 Blind Basement 30,888 Other Floors 50,000 1st Floor Flat / Offices 55,598 Ground Shop 111,197 Back Side Shop 92,664 Basement 64,865 75 I & T Centre G-l 1 Blind Basement 24,710 Other Floors 50,000 1st Floor Flat / Offices 55,598 Ground Shop 101,930 Class-Ill shopping Centre Basement 55,598 76 G-l 1 Blind Basement 15,444 Other Floors 50,000 1st Floor Flat / Offices 46,332 Ground Shop 185,328 Back Side Shop 166,795 Basement 92,664 77 Diplomatic Enclave G-4 Blind Basement 30,888 Other Floors 50,000 1st Floor Flat / Offices 74,131 Ground Shop 111,197 Back Side Shop 111,197 Class-HI shopping Centre I- Basement 64,86578 8 Blind Basement 15,444 Other Floors 50,000 1st Floor Flat / Offices 55,598 Ground Shop 222,394 Back Side Shop 194,594 Basement 92,664 79 Markaz 1-8 Blind Basement 24,710 Other Floors 50,000 1st Floor Flat / Offices 60,466 Ground Shop 92,664 Back Side Shop 83,228- Class-Ill shopping Centre I- Basement 37,06680 9 Blind Basement 15,444 Other Floors 5P;0t)0 1st Floor Flat / Offices 55,598 Ground Shop 129,730 Back Side Shop 111,197 Basement 64,865 81 Markaz 1-9 Blind Basement 15,444 Other Floors 50,000 1st Floor Flat / Offices 46,332

Ground Shop 92,664 Back Side Shop 83,398 Basement 55,598 82 Class-Ill shopping Centre I- Other Floors 50,000 10 Blind Basement 15,444 55,598 1st Floor Flat / Offices Ground Shop 129,730 Back Side Shop 111,197 Basement 64,865 83 Other Floors 50,000 Markaz I-10 Blind Basement 24,710 Is' Floor Flat / Offices 46,332 10.500 (Plots with B-17, C-15, C-16, D-13, D- possession) 84 17, B-17, D-17, G-13, G-14, Open Plot 6.500 G-15, G-16, F-14, F-15, F- (Plots without 16, F-17 possession) Valuation of Immovable Properties(Industrial) Value S. Per kanal No. Sector / Location Nature (in Rs.) 121 131 141 m 85 1-9 Industrial 5,000,000 86 1-10 Industrial 5,000,000 87 Kahuta Triangle Industrial 4,000,000 Valuation of Immovable Properties(Agro / Poultry / Vegetable Farm) Value 7 per kanal S. (in Rs.) No. Sector / Location Nature 111 111 111 111 I 88 ChakShahzad Farm 5,000,000 89 Tarlai Farm 4,000,000 90 Sihala Farm 4,000,000 Valuation of Immovable Properties (Fruit & Vegetable Market) Value S. Per square yard No. Sector / Location Nature (in Rs.) in m m m 91 Ground Shop 60,192 92 1-11 Back Side Shop 91,238 93 Blind Basement 20,275 94 1st Floor Flat / Offices 45,619 95 2nd Floor Flat / Offices 38,016 96 Other Floors Flat / Offices 30,000

Valuation of Residential Properties - Bahria Enclave S. Size Value per No. in square yard square yard Sector / Location (in Rs.) HI 111 111 111 97 Sectors A, B & C Bahria Enclave Any size 26,000 98 Sectors Cl, F, G Any size 24,000 99 Sector H, G, L, M Any size 21,000 Valuation of Commercial Properties - Bahria Enclave S. Size Value Per No. in square yard Square Yard Sector / Location (in Rs.) Ill Ill Ill Ill 100 Civic Zone Any size 40,000 IT. No. K12nR& S/20171 (Syed Hassan'S^rdar) Secretar SROs)