Return for Individual & AOP for the tax year 2010

GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE *** Islamabad, the 22nd September, 2010 NOTIFICATION (Income Tax) *** S.R.O. 895 (1)/2010. - In exercise of 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 previously been published as required by sub section 3 of the said section, namely:- In the aforesaid Rules, in the second schedule, after Part II, the following new part shall be inserted as Part IIA, namely:-

" Part-II A RETURN OF TOTAL INCOME/STATEMENT OF FINAL TAXATION IT-2 (Page 1 of 2) UNDER THE INCOME TAX ORDINANCE, 2001 (FOR INDIVIDUAL / AOP) N° CNIC (for Individual) NTN Taxpayer's Name Gender Male Female Business Name Year Ending Business Address Tax Year 2010 Res. Address Person IND AOP E-Mail Address Phone Res. Status Non-Res. Resident Principal Activity Code Birth Date Registration Employer NTN Name Filing Section Representative NTN Name RTO/LTU Authorized Rep. NTN Name Authorized Rep. applicable NTN Proprietor/Member/Partners' Name % in Capital Capital Amount Ownership Others Total 100% Items Code Total Loss Tax) Net Sales (excluding Sales Tax/ Federal Excise Duty & Net of Commission/ Brokerage) 1 3103& (To be reconciled with Annex-C) 2 Cost of Sales [3 + 4 + 5 - 6] (To be reconciled with Annex-C) 3116Profit 3 Opening Stock 3117 Final/Fixed 4 Net Purchases (excluding Sales Tax/ Federal Excise Duty & Net of Commission/ Brokerage) 3106Trading, 5 Manufacturing/ Trading Expenses 3111 6 Closing Stock 3118 including ( 7 Gross Profit/ (Loss) [1-2] (To be reconciled with Annex-C) 3119 8 Other Revenues/ Fee/ Charges for Professional and Other Services/ Commission 3131 9 Profit & Loss Expenses 3189Manufacturing/ Account 10 Net Profit/ (Loss) [(7 + 8) - 9] 3190 11 Inadmissible Deductions (including Accounting Depreciation) 3191 12 Admissible Deductions (excluding tax depreciation/ including proportionate FTR income 3192 13 Unadjusted Loss from business for previous year(s) [Transfer from Sr. 24 of Annex-A] 3902 Adjustments 14 Un-absorbed Tax Depreciation for previous/ current year(s) (Annex-A) 3988 15 Total Income [Sum of 16 to 21] 9099 16 Salary Income including Arrears Excluding Bonus 1999 17 Bonus 19991 18 Business Income/ (Loss) [ (10 + 11) - 12 - 13 - 14 ] 3999 19 Share from AOP [Income/(Loss)] 312021 20 Capital Gains/(Loss) 4999 21 Other Sources Income/ (Loss) 5999 22 Foreign Income/ (Loss) 6399 Computation 23 Deductible Allowances [24 + 25 + 26] 9139 24 Zakat 9121 Income 25 Workers Welfare Fund 9122 26 Charitable donations admissible as straight deduction 9124 27 Exempt Income/ (Loss) [Sum of 28 to 32] 6199 Taxable 28 Salary Income 6101 / 29 Property Income/ (Loss) 6102 30 Business Income/ (Loss) 6103 Total 31 Capital Gains/(Loss) 6104 32 Other Sources Income/ (Loss) 6105 33 Agriculture Income 6106 34 Taxable Income/ (Loss) [15 - 23] 9199 35 Tax chargeable on Taxable Income @ 9201 36 Tax Reductions/Credits/Averaging (including rebate on Bahbood Certificates, etc.) 9249 37 Minimum Tax Chargeable [a+b+c+d+e]; a) U/s 113 b) U/s 148(8) 9303 c) U/s 153(1)(b) d) U/s 233A(2) e) U/s 235(4) Computation 38 Total Tax Chargeable [(35-36) or 37, whichever is higher] + 81 9299 Tax 39 Total Tax Payments (Transfer from Sr. 24 of Annex-B) 9499 40 Tax Payable/ Refundable [38 - 39 + WWF Payable from Sr. 25 of Annex-B] 9999 41 Refund Adjustments (not exceeding current year's tax payable) 9998 Net Tax Refundable, may be credited to my bank account as under: Refund A/C No. Bank Branch Name & Code Signature

RETURN OF TOTAL INCOME/STATEMENT OF FINAL TAXATION IT-2 (Page 2 of 2) UNDER THE INCOME TAX ORDINANCE, 2001 (FOR INDIVIDUAL / AOP) N° CNIC (for Individual) NTN Taxpayer's Name Tax Year 2010 Business Name RTO/LTU Rate Source Code Receipts/Value (%) Code Tax Chargeable 42 Imports upto 30.06.2009 64013 4 92013 43 64011 2 92011 44 64012 1 92012 45 64015 92015 46 Dividend 64032 10 92032 47 64033 7.5 92033 48 Profit on Debt 64041 10 92041 49 Royalties/Fees (Non-Resident) 640511 15 920511 50 640512 920512 51 Contracts (Non-Resident) 640521 6 920521 52 Insurance Premium (Non-Resident) 640524 5 920524 53 Advertisement Services (Non-Resident) 640525 10 920525 54 Supply of Goods 640611 3.5 920611 55 640612 1.5 920612 Tax 56 640613 920613 Final 5758 PaymentsServices renderedto Ginnersupto 30.06.2009 640614640621 16 920614920621 59 Transport Services rendered upto 30.06.2009 640622 2 920622 60 640623 920623 61 Contracts (Resident) 640631 6 920631 62 Exports/related Commission/Service 640641 0.5 920641 63 64072 1 92072 64 Foreign Indenting Commission 64075 5 92075 65 Property Income subject to WHT 64081 92081 66 Prizes 64091 10 92091 67 Winnings 64092 20 92092 68 Petroleum Commission 64101 10 92101 69 Brokerage/Commission 64121 10 92121 70 Advertising Commission 64122 5 92122 71 Goods Transport Vehicles 92141 72 Gas consumption by CNG Station 64142 4 92142 73 Distribution of cigaratte and pharmaceutical products 64143 1 92143 74 Retail Turnover upto 5 million 310102 0.5 920202 75 Retail Turnover above 5 million 310103 920203 76 Property Income not subject to WHT 210101 920235 Tax 77 Purchase of locally produced edible oil 310431 2 920208 78 Flying Allowance 112001 2.5 920234 Fixed Services rendered / contracts 79 63311 1 920236 executed outside Pakistan 80 Employment Termination Benefits 118301 920211 81 Final/Fixed Tax Chargeable (42 to 80) 9202 I, holder of CNIC No. , in my capacity as Self/ Partner or Member of Association of Persons/ Representative (as defined in section 172 of the Income Tax Ordinance, 2001) of Taxpayer named above, do solemnly declare that to the best of my knowledge and belief the information given in this Return/Statement u/s 115(4) and the attached Annex(es), Statement(s), Document(s) or Detail(s) is/are correct and complete in accordance with the Verification provisions of the Income Tax Ordinance, 2001 and Income Tax Rules, 2002 (The alternative in the verification, which is not applicable, should be scored out). Acknowledgement Signatures & Stamp Date : Signatures of Receiving Officer with Date Note-1 : Grey blank fields are for official use

Rate Rate Extent Description Code WDV (BF) Additions Deletions (%) Initial Allowance (%) (%) Depreciation WDV (CF) 1 Building (all types) 3202 50 10 2 Machinery and plant (not otherwise specified) 320301 50 15 2010 3 Computer hardware (including allied items) 320302 50 30Annex-A 4 Furniture (including fittings) 320303 0 15 5 Technical and professional books 320304 50 15 Assets 6 Below ground installations of mineral oil concerns 320306 50 100 Year 7 Off shore installations of mineral oil concerns 320307 50 20 Tax 8 Machinery and equipment used in manufacture of IT products 320308 50 30 Depreciable 9 Motor vehicles (not plying for hire) 32041 0 15 10 Motor vehicles (plying for hire) 32042 50 15 11 Ships 32043 50 15 12 Air crafts and aero engines 32044 50 30 13 Total individual) Extent Amortization (for Description Code Acquisition Date Useful Life(Years) Original Cost . (%) Amortization and CNIC 1415 IntangiblesExpenditure providing long term advantage/benefit 32053207 Intangibles 16 Total Original Rate Allowance Description Code Expenditure . (%) Amortization 17 Pre commencement expenditure 3206 20 Initial Description Code Amount Tax Year Description Code Amount Tax Year Unabsorbed Amortization of intangibles / Unadjusted Business loss for previous year adjusted expenditure providing long term advantage/benefit against Business income for current year for previous year(s) adjusted against Total Income 18 3902 2004 for current year 3987 upto 2009 Depreciation, Unadjusted Business loss for previous year adjusted Amortization of intangibles / expenditure providing against Business income for current year long term advantage/benefit for current year 19 3902 2005 adjusted against Total Income for current year 3987 2010 Unabsorbed tax depreciation/initial allowance of Adjustments Unadjusted Business loss for previous year adjusted fixed assets for previous year(s) adjusted against against Business income for current year 20 3902 2006 Total Income for current year 3988 upto 2009 Depreciation/initial allowance of fixed assets for Unadjusted Business loss for previous year adjusted Forward current year adjusted against Total Income for against Business income for current year 21 3902 2007 current year 3988 2010 Unadjusted Business loss for previous year adjusted Brought 22 against Business income for current year 3902 2008 Unadjusted Business loss for previous year adjusted 23 against Business income for current year 3902 2009 Total (Not exceeding the amount of Business Income available Total (Not exceeding the amount of Total Income available for NTN 24 for adjustment) (transfer to Sr. 13 of Main Return) adjustment) (transfer to Sr. 14 of Main Return)

Annex-B 2010 Tax Already Paid B NTN CNIC (for individual) Amount of Tax Particulars Code deducted (Rs.) 1 On import of goods (other than tax deduction treated as final tax) 94019 2 On withdrawal from pension fund 94028 3 From salary u/s 149 94029 4 On dividend Income (other than tax deduction treated as final tax) 94039 5 On Government securities 94043 6 On profit on debt (other than tax deduction treated as final tax) 94049 Certificate/Account No. etc. Bank Branch Share% 7 On payments received by non-resident (other than tax deduction treated as final tax) 940539only) 8 On payments for goods (other than tax deduction treated as final tax) 940619 Tax 9 On payments for services (other than tax deduction treated as final tax) 940629 10 On payments for execution of contracts (other than tax deduction treated as final tax) 940639 11 On cash withdrawal from bank 94119 Certificate/Account No. etc. Bank Branch Share%(Adjustable 12 On sale/purchase of shares through a Member of Stock Exchange 94131 13 On trading of shares through a Member of Stock Exchange 94138Source 14 On financing of carry over trade 94139at 15 With motor vehicle token tax (Other than goods transport vehicles) 94149 Registration No. Engine / Seating Capacity Owner's Name Share% 16 With bill for electricity consumption 94159 Consumer No. Subscriber's CNIC Subscriber's Name Share%Collected/Deducted Tax 17 With telephone bills, mobile phone and pre-paid cards 94169 Number Subscriber's CNIC Subscriber's Name Share% 18 With Motor Vehicle Registration Fee 94179 Registration No. Engine / Seating Capacity Owner's Name Manufacturer Particulars 19 On Sale by Auction u/s 236A 94180 20 Total Tax Deductions at source (Adjustable Tax) [Sum of 1 to 19] 94599 21 Total Tax Deductions at source (Final Tax) 94591 22 Advance Tax U/S 147(1) [ a + b + c + d] 9461 a. First installment CPR No. b. Second installment CPR No. c. Third installment CPR No. d. Fourth installment CPR No.Payments 23 Admitted Tax U/S 137(1) Liability Paid (sum of a & b) 9471 Tax a. U/S 137 (1) CPR No. b. U/S 137 (1) CPR No. 24 Total Tax Payments [20 + 21 + 22 + 23] (Transfer to Sr. 39 of Main Return) WWF Payable with Return (WWF payable will be 25 adjusted against the excess payments made during the 9308 current year) Note-1 : Grey blank fields are for official use

Annex C 2010 Breakup of Sales in case of Multiple Business C CNIC (for individual) NTN Taxpayer Name Tax Year 2010 Business Name RTO/LTU Business Name & Business Activity Net Sales Cost of Sales Gross Profit/Loss Sr. (1) (2) (3) (4) = (2) - (3) Business Name 1 SALES BusinessBusinessAcitivityName 2 OF Business Acitivity Business Name 3 Business Acitivity BREAKUP Business Name 4 WISE Business Acitivity Business Name 5 Business Acitivity BUSINESS Total (to be reconciled with Sr. 1, 2 & 7 of Main Return) Signature Note : Grey blank fields are for official use

This notification shall be applicable for the tax year 2010. [C.No. 2(2) Tax Base/2010] (ASRAR RAOUF) Member Policy (Direct Taxes)/ Additional Secretary