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Final simplified Income Tax Return for Retailers having turnover less than Rs. 10 million

SRO 885(I)/2020Return forms

SRO 885(I)/2020 is an Income Tax SRO dated 17 September 2020, listed by FBR as "Final simplified Income Tax Return for Retailers having turnover less than Rs. 10 million".

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. 1 of 4 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.

Page 1

GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE **** Islamabad, the 17thSeptember, 2020. NOTIFICATION (Income Tax) S.R.O. 885(1)/2020.- In exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Income Tax Rules, 2002, the same having been previously published vide Notification No. S.R.O. 821(I)/2020, dated the 8th September, 2020 as required by sub-section (3) of section 237 of the said Ordinance, namely:- In the aforesaid Rules, in the Second Schedule, after Part-II-Q, the following new Part- II-R shall be added, namely:-

Page 2

"Part II-Q FINAL SIMPLIFIED RETURN OF INCOME FOR Form RETAILERS HAVING TURNOVER LESS THAN RS. 10 MILLLlONS A (only business) Description Total Amount 1 Business turnover/Receipts 3009 2 Cost of Sales 3030 3 Opening Stock 3039 4 Purchases 3059 5 Closing Stock 3099 6 Other direct expenses 3083 7 Gross Profit 3100 Profit & Loss Expenses 3180 3199 Calculated -Not visible to Taxpayer Total Income 9000 Calculated -Not visible to Taxpayer Net ProfitlTaxable income 9100 11 Tax Chargeable 9200 13 Tax payable whichever is higher 9203 to be calculated by the system 14 Tax already Paid- elec-tel-other New Code (add in description these codes / desc) Electricity 64140101 235 Telephone 64150001 + 64150002 + 64150003 Others New Code All other codes except above three cateaories 15 Net tax payable/refundable 9203 9210 I Mr. holding CNIC c 0 do solemnly declare that to the best of my :;:; co knowledge and belief the information given in o ·c\t= this Return IS correct and complete in Q) accordance with the provisions of the> Scheme. Signature Date

Page 3

Form B WEALTH STATEMENT FOR THE RETAilERS HAVING TURNOVER UPTO RS. 10 MilLIONS S.No. CNIC/NTN Tax Year 2019 Name Due Date l. Immovable Assets 2. Shop 3. Moveable Assets 4. Business Capital 5. Investment/Advance 6. Cash in hand/ Bank 7. Investment/ Advance 8. Loan/liabilities 9. Net Assets 10. Reconciliation of Net Assets 1l. Net Assets Current Year 12. Net Assets Previous Year 13. Increase/Decrease in Assets 14. Income as per Return 15. Other inflows (Gift, Loan, remittance etc) 16. Outflows (Gift, Loan etc) 17. Personal Expenses Verification IMr. holding CNIC do solemnly declare that to the best of my knowledge and belief the information given in this Return is correct and complete in accordance with the provisions of the Scheme. Signature Date

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No text layer on this page. See page 4 of the official file.

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