Amendments in the Income Tax Rules, 2002.

GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE -------------------- Islamabad, the 17th September, 2008 NOTIFICATION (Income Tax) S. R. O. 997 (I)/2008.- 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 previously been published as required by sub-section (3) of the said section, namely:- In the aforesaid Rules, in the Second Schedule, for Part IX, the following shall be substituted, namely:-

(Y/N) The ________ has of N. source(s) as 2002. of this or Income (23) to Employee in Y other & Rules, stating, given ______ writing letters) Tax by No. (22) (IT-3) Year Deducted block Deposited Employerby Tax Page Tax Income information by tax and Persons" completed the years. for be given employee (5) 2001 belief by (21) Salaried five Credit Employer should paid and by in least Tax Ordinance at column Income for Tax Gross (20) Reduction knowledge of This not. Tax record myof Income or (19) Gross offial best the "Declaration of as the the the income to of for that period (18) obatin provisions Chargeable Salary to source declaration the declare view Salary all & other this in (17) required is any Gross icluding alloanaces Perquisites maintain solemnly has he will Keeping Employer hereby Vehicle Value (16) Total (23) weather employer do Official calculated./ Usage (15) relevant) the the Value (14) Use tax to (Tick determined tax, _________________________________________ _______________________________________________________________________________(in ____________________________________________ above been : : : Accomodation Type (13) Private vehicles submission has of Cum named to LTU/RTO Address Email Minimum ScaleTime (MTS) (12) Official motorbill, proof employee => Salary Employer subject Time each (Y/N) (11) O the Full Teacher/ Researcher of from Use, Form" of against Tax No. Salary Months (10) Private "IT-3in indicated Pure ] (9) Income Representative/ Gender (M/F) P=> electricity/telephone/mobile requested salary ofIX 44(1) as Part rule alongwith profit Trustee/ Deduction See[ Designation (8) Uasge ontax Officer chargeableof of collected tax amount Vehicle for / the City withdrawal, Principal that Statement Posting (7) Official Credit cash Persons (15) (21) on Employer. of certifiy Annual Income furtherI Association the of in Provided 2002. Address (6) defined Partner Rules, as or Tax Residential Accomodation vehicle, Member/ Income Official Self and => official Employee O as 2001 of and capacity my in Ordinance, Particulars Acquisition, Accomodation House of Tax A Name (5) = values Income Paid, the of Rent including Name:____________________________________________________________ Deducted etc, House provisions Tax => Employer Fax:________________________________________ R No________________________ the of with Perquisites, CNIC (4) of details Employee Number and accordance Allowances, in NTN (3) Pay, and Type All Employees 2001 complete Profile of Salary CNIC (2) Accomodation Gross Ordinance correct,is (13) (17) Tax Employer's Particulars Sr. _____________________________holder A. NTN/FTN:_____________ Telephone:_____________ B. (1) I, Statement

DECLARATION BY SALARIED PERSONS IT-3 To be submitted to the Employer by the Employee Employee's NTN - Tax Year Employee's CNIC - - Employee No. Employee's Name Designation Posting City Department Section Name of Employer's NTN/FTN - Employer I, the undersigned whose particulars are given above, solemnly declare that: I do not have any source of income other than the salary paid by the above mentioned employer I also have source(s) of income other than the salary paid by the above mentioned employer, and undertake to file Income Tax Return under the Income Tax Ordinance 2001. I am liable to file Wealth Statement as my total income is Rs. 500,000 or more. Following Mobile(s), Motor Vehcile(s), Bank Account(s) are in my name and the Electricity and Telephone connections mentioned below are installed at my residence. Tax credit as per details given below may please be granted, for which evidences are attached: Mobile/Vehicle/Bank Account/Electricity Consumer/Phone/CNIC Numbers Amount of Tax Sr. Category 1st 2nd 3rd Credit Claimed 1 Mobile Phone Bill 2 Motor Vehicle Tax 3 Cash Withdrawal 4 Profit on Debt Consumer Number CNIC/NTN of Premises Owner Electricity Connsections Name of Premises Owner Phone Number CNIC/NTN of Premises Owner Telephone Connections Name of Premises Owner Note 1) Attach more sheets if more than three (3) numbers are to be stated in any category Total Claim 2) For Government residences, write 99999-9999999-9 as CNIC of Owner I, hereby solemnly declare that all the information given above is correct and complete to the best of my knowledge. Date : Signatures of Employee To be Completed by the Employer a) Declaration of the Employee regarding other source(s) of income will be recorded in Col-23 of Annual Employer Statement mentioned in the box given in front of this statement as Y or N. Y=Yes, N=No b) Tax Credit as given in front of this statement has been given to the aforementioned employee, as Tax Credit within the Tax Period, after examining all the evidences provided which are found to be in accordance with the claim and Income Tax Ordinance 2001. An entry to this extent will be made in Col-21 of the Annual Employer Statement in front of Rs. employee's record. Credit Given by Employer Date : Authorized Signatures This Declaration is for Employer's record and should be maintained for at least 5-Years This form can be donwloaded from FBR website www.fbr.gov.pk

3. This notification shall take immediate effect. [1(39)DG.WHT/2008] (IRFAN NADEEM) Member (Direct Taxes)/ Additional Secretary