COLLECTION / DEDUCTION OF TAX AT SOURCE

SUMMARIZED TABLE
Section

148

149

Type of payment

151

Collection / Deduction by

Time of deduction /
collection

Status of tax collected / deducted

Individual / AOP
Company

Collection of tax on imports

Commercial imports

Other imports

Collector of customs

At the same time as the

Final
Final
Custom Duty is payable
in respect of imports
Adjustable / Minimum in Adjustable / Minimum in
case of imports of edible case of imports of edible
oil and packing material oil and packing material

Salary
Payment of salary

150

Rate %

Slab rates Employer

At the time of payment

Adjustable

N/A

At the time of payment

Final in case received

from resident company
/ Adjustable

Separate block /
Adjustable as the case
may be

Dividends
Dividend distributed by purchaser of a power project privatised by
WAPDA and power generation companies

7.5

Dividend payment by other companies

10

Company paying the

dividend

Profit on Debt
Account, deposit or a certificate under the National Savings Scheme or
Post Office Savings Account

10

Payer of the profit on debt At the time of payment

Final

Adjustable

Profits on an account or deposit maintained with a banking company or

financial institution

10

Payer of the profit on debt At the time of payment

Final

Adjustable

Security other than under the NSS or POS, issued by the Federal
Government or Provincial Government or Local Government

10

Payer of the profit on debt At the time of payment

Final

Adjustable

Profit on any bond, certificate, debenture, security or instrument of any

kind (other than loan agreement) issued by a banking company, financial
institution, corporate body formed under any law in Pakistan paid to any
person other than financial institutions.

10

Payer of the profit on debt At the time of payment

Final

Adjustable

COLLECTION / DEDUCTION OF TAX AT SOURCE

SUMMARIZED TABLE
Section

152

153

Type of payment

Time of deduction /
collection

Status of tax collected / deducted

Individual / AOP
Company

Royalty and technical fee

15

Payer of the same

At the time of payment

Final

Separate block

A contact / sub-contract under a under a construction, assembly or

installation project in Pakistan, including contract for the supply of
supervisory activities in relation to such project and any other contract for
construction or services relating thereto

Payer of the same

At the time of payment

Final

Final

Contract for advertisement services rendered by TV Satellite Channel

Payer of the same

At the time of payment

Final

Final

Insurance / re-insurance premium

Payer of the same

At the time of payment

Final

Final

Profit on debt to non-resident person not having a PE in Pakistan

10

Payer of the same

At the time of payment

Adjustable

Adjustable

Other payments

20

Payer of the same

At the time of payment

Adjustable

Adjustable

3.5

Payer of the same

At the time of payment

Final

Final (Adjustable for

manufacturer / listed
company)

Rendering of services

Payer of the same

At the time of payment

Minimum

Minimum

Execution of contracts

Payer of the same

At the time of payment

Final

Final / Adjustable listed

company

0.5

Exporter / Export house

At the time of payment

Final

Final

10

Payer

At the time of payment

Final

Final

Export proceeds in respect of direct exported, indirect exporters (i.e.

inland back to back letter of credit) and undertakings located in Export
Processing Zone

Authorised dealer in
Realisation of the
foreign exchange, Collector receipts of export
of Customer, EPZ, banking
company

Final

Final

Indenting commission

Authorised dealer in
foreign exchange

Final

Final

Payments for supply of goods, services and execution of contracts

Deduction by exporter / export house on rendering of certain services

Payments to non-resident media persons
Payment for advertisement services relaying from outside Pakistan
154

Collection / Deduction by

Payments to non-residents

Supply of goods

153A

Rate %

Exports

Realisation of the
receipts of commission

COLLECTION / DEDUCTION OF TAX AT SOURCE

SUMMARIZED TABLE
Section

155

Type of payment

156A

At the time of payment

Separate block

Separate block

10

Payer

At the time of payment

Final

Final

20

Payer

At the time of payment

Final

Final

10

Every person making the

At the time of payment
sale of petroleum products
to the petrol pump
operator

Final

Final

Petroleum Products

Withdrawal of balance under pension fund

3 years' Pension Fund Manager
average tax
rate

At the time of payment

Adjustable

NA

0.2% on the Banking company

withdrawn
amount

At the time of payment

Adjustable

Adjustable

At the time of
registration

Adjustable

Adjustable

Cash withdrawal from a bank

Purchase of motor verhicle

On registration of motor vehicle

233

Slab rates Payer

Raffle, lottery, prize on wining a quiz or prize offered by companies for

promotion of sales

Cash withdrawal exceeding Rs.25,000 in a day

231B

Status of tax collected / deducted

Individual / AOP
Company

Prize on prize bonds and cross-word puzzle

Withdrawal of amount before the retirement age or it is in excess of 50%

of the accumulated balance at or after the age of retirement.

231A

Time of deduction /
collection

Prizes and winnings

Commission or discount allowed to petrol pump operator

156B

Collection / Deduction by

Income from property

Rent of immovable property including rent of furniture and fixtures and
amounts for services rendered in relation to such property from the gross
amount of the rent. The gross amount of rent shall include the amount
under section 16.

156

Rate %

slab rates Motor registration

authority

Brokerage and commission

Payment of commission / brokerage to advertising agent

Principal

At the time of payment

Final

Final

Payment of commission / brokerage to all other agents

10

Principal

At the time of payment

Final

Final

COLLECTION / DEDUCTION OF TAX AT SOURCE

SUMMARIZED TABLE
Section

233A

Type of payment

At the time of
transaction

Motor registration
authority

At the time of collection

of tax on registration

Adjustable
Adjustable
Adjustable
Adjustable

Adjustable
Adjustable
Adjustable
Adjustable

varying
rates

Adjustable / Final in
Adjustable / Final in
respect of income
respect of income
earned through plying earned through plying
or hring out of goods
or hring out of goods
transport vehicle by the transport vehicle by the
owner
owner

Gas Marketting Companies Along with the bill for

gas consumption

Final

Final

slab rates Electricity marketting

companies
5-Oct

Along with the bill for

Minimum
electricity consumption Minimum / Adjustable if
the bill amount per
month exceeds Rs.
30,000

Adjustable
Adjustable

10
10
10

Seller

At the time of slae

Adjustable
Adjustable
Adjustable

Adjustable
Adjustable
Adjustable

Seller

At the time of sale

Adjustable

Adjustable

Seller

At the time of sale

Adjustable

Adjustable

Advance tax on sale by auction / tender

On the sale price of the property / goods

236B

Stock exchange

Collection of tax by stock exchange

Telephone bill exceeding Rs. 1,000
Mobile telephone; prepaid telehpone card
Sale of units through any electronic medium or whatever form

236A

0.01
0.01
0.01
10

Electricity consumption
On electrcity bills below Rs. 20,000
On electricity bill above Rs. 20,000

233A

Status of tax collected / deducted

Individual / AOP
Company

CNG stations
On amount of gas bills

235

Time of deduction /
collection

Tax on motor vehicle

Registered laden weight / seating capacity / engine capacity - collection of
advance tax.

234A

Collection / Deduction by

Collection of tax by stock exchange

On purchase of shares
On sale of shares
On trading of shares
Financing of Carry over transactions

234

Rate %

Advance tax on purchase of air ticket

On the gross amount of purchase of domestic air ticket