Monthly statement of Collection or Deduction of Income Taxes under Section 165(2)

Government of Pakistan Revenue Division Central Board of Revenue Islamabad, 12th September, 2007 N O T I F I C A T I O N (Income Tax) S. R. O. 946 (I)/2007.- In exercise of the powers conferred by sub- section (1) of section 237 of the Income Tax Ordinance, 2001(XLIX of 2001), the Central 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 published as required by sub-section (3) of the said section, namely:- In the aforesaid Rules-, (a) in the Second Schedule, for Part X the following shall be substituted namely:- “ Part X Monthly statement of Collection or Deduction of Income Taxes under Section 165(2) [See rule 44(2)]

Part X Monthly Statement of Collection or Deduction of Income Taxes under section 165 (2) [See rule 44(2)] Monthly Statement of Collection or Deduction of Income Tax [ See rule 44(2) ] Particulars of withholding agent/payer/collector: Name NTN Statement for the month ending Address (dd/mm/yyyy) PART I - Details of payment etc. where tax has been collected or deducted at source S. Name, address and NTN of the Nature Section Date of Value / Rate of tax Amount of tax Date of Amount of Date of CPRM No. person from whom tax collected or of under Payment amount collected or collected or collection / tax Deposit Number deducted payment which (dd/mm/yyyy) on which deducted. deducted. deduction deposited. (dd/mm/y etc. tax tax (Percentage) (dd/mm/yy) (Rupees) yyy) Where NTN is not available indicate collected collected (Rupees) CNIC or Electricity/ CNG Consumer or or or Telephone or Vehicle Registration deducted deducted. No. etc. (As detailed on back of this form) (Rupees) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) 1. NTN CNIC Consumer/Reg No. 2. NTN CNIC Consumer/Reg No. 3. NTN CNIC Consumer/Reg No. 4. NTN CNIC Consumer/Reg No. 5. NTN CNIC Consumer/Reg No. 5. NTN CNIC Consumer/Reg No. 5. NTN CNIC Consumer/Reg No. Total (Rupees)

PART II - Details of payment etc. where no tax has been collected or deducted, owing to provision of law or having exemption certificate etc S. Name, address and NTN of the Nature of payment etc. Date of Value / amount on Reasons for Non-collection or non-deduction No. person from whom no tax Payment which tax (Indicate relevant provision of law or complete collected or deducted (dd/mm/yyyy) collectible or reference of exemption certificate etc. I.e. deductible. number, date and issued by) Where NTN is not available indicate CNIC or Electricity/CNG (Rupees) Consumer or Telephone or Vehicle Registration No. etc. (As detailed on back of this form) (1) (2) (3) (4) (5) (6) 1. Consumer/ NTN CNIC Reg No. 2. Consumer/ NTN CNIC Reg No. 3. Consumer/ NTN CNIC Reg No. 4. Consumer/ NTN CNIC Reg No. 5. Consumer/ NTN CNIC Reg No. Note: In case of employees whose chargeable income is below the maximum amount that is not chargeable to tax and suppliers, persons rendering or Acknowledgment providing services, contractors whose annual payments are below the threshold (presently Rs. 25,000, Rs. 10,000 Inward No. _________________________________ Verification I, (Name) in my holder of CNIC capacity No. as (Designation) and person responsible for collecting / deducting the tax , do hereby solemnly Date (dd/mm/yyyy) Name & signature of declare that to the best of my knowledge the information given in this _______________________ receiving official statement is correct, complete and in accordance with the Income Tax Ordinance, 2001 and the Income Tax Rules. Seal Dated:_________________ (dd/mm/yyyy) Signature

LIST A Filling Instructions Section On account of Section On account of 148 Import of goods 153(1A) Payments to a resident person or a PE of a non- resident on account of services rendered or provided of 149 Payment of Salary stitching, dying, printing, embroidery, washing, sizing 150 Payment of dividend 154(1) Realization of proceeds of exports of goods 151(1)(a) Payment or credit of profit on debt to a 154(2) Realization of foreign indenting commission resident person on schemes of National 154(3) Realization of proceeds of sale of goods to an Savings exporter under an inland back-to-back letter of151(1)(b) Payment or credit of profit on debt to a credit etc. resident person on an account or deposit with 154(3A) Export of goods by an industrial undertaking a banking company or a financial institution located in an export processing zone 151(1)(c) Payment or credit of profit on debt to a 154(3B) Payment against sale of goods by an indirect resident person on securities of Federal or exporter to a direct exporter or an export house Provencal Government or a local authority registered under DTRE Rules, 2001 151(1)(d) Payment or credit of profit on debt to a 155 Payment of rent of immovable property resident person on any bond, certificate, 156 Payment of prize on a prize bond or winnings debenture, security or any other instrument by from a raffle, lottery, cross-word puzzle or quiz; a banking company, financial institution, and prize offered by companies for promotion of company incorporated under the Companies sale Ordinance,1984, a body corporate formed by or under any law in force in Pakistan or a finance society 152(1) Payment to a non-resident person on account 156A Payment of commission on petroleum products of royalty or fee for technical services of petrol pump operators 152(1A)(a) Payment to a non-resident on account of execution of 156B Withdrawal from pension fund a contract or sub-contract under a construction, assembly or installation project in Pakistan, including 231A Cash withdrawal from a bank account a contract for the supply of supervisory activities in relation to such project 231 B Tax collected on sale of motor car by a manufacturer or authorized dealer. 152(1A)(b) Payment to a non-resident on account of 233 Payment of brokerage or commission execution of any other contract for construction or services rendered relating thereto 152(1A)(c) Payments to a non-resident person on account 233A(1)(a) and On value of shares purchased/ sold by a of execution of a contract for advertisement 233A(1)(b) member of a stock exchange in lieu of its services rendered by TV Satellite Channels commission income 152(2) Payment to a non-resident person on any 233A(1)(c) On value of shared traded by a person (sold) other account including profit on debt but through a member of a stock exchange excluding those covered under section 153(3) 153(1)(a) Payments to a resident person or a PE of a 233A(1)(d) On financing of cfs (Badla) in shares business non-resident on account of sale of goods 153(1)(b) Payments to a resident person or a PE of a 234 Alongwith motor vehicle tax of motor vehicles non-resident on account of services rendered or provided 153(1)(c) Payments to a resident person or a PE of a 234 A Tax collected on the amount of gas bill of a non-resident on account of execution of a CNG Station 235 Alongwith electricity consumption bills contract, other than contract for sale of goods or services rendered or provided 236 Telephone users including mobile phones & pre- paid cards

(b) in the Second Schedule in Part X, in List A,- (i) after section 231A and the entries relating thereto the following new section and the entries relating thereto shall be inserted, namely:- “231B- Tax collected on sale of motor car by manufacturer or authorized dealer”; and (ii) after section 234 and the entries relating thereto the following new section and the entries relating thereto shall be inserted, namely:- “ 234A - Tax collected on the amount of gas bills of a CNG Station”. 2. This notification shall take immediate effect. C.No.1(10)ITR/05 ( Usman Khalid Mirza) Member (Direct Taxes)/ Additional Secretary