Tax Payment Section Tax

Payment
Nature
Admitted Income Tax Admitted
Income Tax

Advance Income Tax Advance

Income Tax

Advance Income Tax u/s 147(5B) Advance

Income Tax

Advance Income Tax u/s 147(A) Advance

Income Tax

Advance
Income Tax
Advance Income Tax for 100D
Modaraba certificate or any instrument of redeemable capital as CVT
cefined in the Companies Ordinance, 1984

Shares of a public company listed on a registered stock exchange CVT

Motor vehicle not plying for hire whether imported, purchased from a CVT
manufacturerer in Pakistan or others
Commercial immoveable property of any size situated in an urban area CVT

Residential immoveable property (other than plots) situated in urban CVT

area, measuring at least 500 sq yards or one kanal or more
Residential flats of any size situated in urban area CVT
CVT 2022 on Motor Vehicles in Pakistan CVT
Demanded Income Tax Demanded
Income Tax
Misc. Misc.
Payment for Goods u/s 153(1)(a) (ATL @ 1% / Non-ATL @ 2%) Withheld
Income Tax
(Adjustable)

Payment for Goods u/s 153(1)(a) (ATL @ 1.5% / Non-ATL @ 3%) Withheld
Income Tax
(Adjustable)

Payment for Goods u/s 153(1)(a) (ATL @ 4% / Non-ATL @ 8%) Withheld

Income Tax
(Adjustable)

Payment for Goods u/s 153(1)(a) (ATL @ 4.5% / Non-ATL @ 9%) Withheld
Income Tax
(Adjustable)

Payment for Goods u/s 153(1)(a) @3.5% Withheld

Income Tax
(Adjustable)

'Payment for Goods u/s 153(1)(a) @3% Withheld

Income Tax
(Adjustable)

Payment for Goods u/s 153(1)(a) (ATL @ 2% / Non-ATL @ 4%) Withheld

Income Tax
(Adjustable)

Payment for Goods u/s 153(1)(a) (ATL @ 2.5% / Non-ATL @ 5%) Withheld
Income Tax
(Adjustable)

Payment for Goods u/s 153(1)(a) @6% Withheld

Income Tax
(Adjustable)

Payment for Goods u/s 153(1)(a) @7% Withheld

Income Tax
(Adjustable)

Payment for Goods u/s 153(1)(a) @7.75% Withheld

Income Tax
(Adjustable)

Payment for Goods u/s 153(1)(a) (ATL @ 2% / Non-ATL @ 4%) Withheld

Income Tax
(Final)
Payment for Goods u/s 153(1)(a) (ATL @ 2.5% / Non-ATL @ 5%) Withheld
Income Tax
(Final)
Payment for Goods u/s 153(1)(a) @6% Withheld
Income Tax
(Final)
Payment for Goods u/s 153(1)(a) @7% Withheld
Income Tax
(Final)
Payment for Goods u/s 153(1)(a) @7.75% Withheld
Income Tax
(Final)
Payment for Goods u/s 153(1)(a) @8% Withheld
Income Tax
(Adjustable)

Payment for Goods u/s 153(1)(a) @9% Withheld

Income Tax
(Adjustable)

Payment for Services u/s 153(1)(b) @1% Withheld

Income Tax
(Adjustable)

Payment for Services u/s 153(1)(b) @2% Withheld

Income Tax
(Adjustable)

Payment for Services u/s 153(1)(b) @8% / 12% Withheld

Income Tax
(Adjustable)

Payment to electronic / print media for advertising Services u/s Withheld

153(1)(b) (ATL @ 1.5% / Non-ATL @ 3%) Income Tax
(Final)
Payment for Services u/s 153(1)(b) @14.5% Withheld
Income Tax
(Final)
Payment for Services u/s 153(1)(b) @17.5% Withheld
Income Tax
(Final)
Payment for Services u/s 153(1)(b) @12% Withheld
Income Tax
(Adjustable)
Payment for Services u/s 153(1)(b) @15% Withheld
Income Tax
(Adjustable)

Value of Shares traded through a member of a Stock exchange u/s Withheld

233A (1)(b) (ATL @ 0.02% / Non-ATL @ 0.04%) Income Tax
(Adjustable)

Value of Shares traded by a member of a Stock exchange u/s 233A Withheld

(1)(c) Income Tax
(Adjustable)

Withheld
Income Tax
(Adjustable)
Internet Bill u/s 236(1)(d) 15% 236(1)(d)
Withheld
Income Tax
(Adjustable)
Prepaid Internet Card u/s 236(1)(e) 15%
Motor Vehicle Registration Fee u/s 231B(1) Withheld
Income Tax
(Adjustable)

Motor Vehicle Transfer Fee u/s 231B(2) Withheld

Income Tax
(Adjustable)

Motor Vehicle Registration Fee u/s 231B (1A) (Non-ATL @ 4%) Withheld
Income Tax
(Adjustable)

Salary of Federal Government Employees u/s 149 Withheld

Income Tax
(Adjustable)

Salary of Provincial Government Employees u/s 149 Withheld

Income Tax
(Adjustable)

Salary of Other Employees u/s 149 Withheld

Income Tax
(Adjustable)
Rent of Immovable Property u/s 155 Withheld
Income Tax
(Adjustable)

Withdrawal from Pension Fund u/s 156B Withheld

Income Tax
(Adjustable)

Withdrawal from Pension Fund u/c (23A), Part I, Second Schedule Withheld
Income Tax
(Adjustable)

Advance tax on cash withdrawal u/s 231AB Withheld

Income Tax
(Adjustable)

Goods Transport Public Vehicle Tax u/s 234 Withheld

Income Tax
(Adjustable)

Passenger Transport Public Vehicle Tax u/s 234 (Non-Air Conditioned) Withheld
Income Tax
(Adjustable)

Purchase by Auction u/s 236A (ATL @ 10% / Non-ATL @ 20%) Withheld

Income Tax
(Adjustable)

Purchase by Auction u/s 236A (3) (ATL @ 10% / Non-ATL @ 20%) Withheld
Income Tax
(Final)
Certain Banking Transactions u/s 231AA (Non-ATL @ 0.6%) Withheld
Income Tax
(Adjustable)

Domestic Air Ticket Charges u/s 236B (5%) Withheld

Income Tax
(Adjustable)

Functions / Gatherings Charges u/s 236D Withheld

Income Tax
(Adjustable)

Sale / Transfer of Immovable Property u/s 236C (ATL @ 3% / Non-ATL Withheld

@ 6%) Income Tax
(Adjustable)
Issuance of License to Cable Operators u/s 236F Withheld
Income Tax
(Adjustable)

Certification of Foreign-Produced TV Play Single u/s 236E Withheld

Income Tax
(Adjustable)

Educational Institution Fee u/s 236I (non-ATL) (5%) Withheld

Income Tax
(Adjustable)

Purchase of other commodities by Distributors / Dealers / Wholesalers Withheld

u/s 236G (ATL @ 0.1% / Non-ATL @ 0.2%) Income Tax
(Adjustable)

Issuance / Renewal of License to Dealers / Commission Agents / Withheld

Arhatis u/s 236J Income Tax
(Adjustable)

Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G Withheld

(ATL @ 0.25% / Non-ATL @ 0.7%) Income Tax
(Adjustable)

Purchase of International Air Ticket u/s 236L Withheld

Income Tax
(Adjustable)

Electricity Bill of Domestic Consumer u/s 235A Withheld

Income Tax
(Adjustable)

Private Vehicle Tax u/s 234 Withheld

Income Tax
(Adjustable)

Motor Vehicle Sale u/s 231B(3) Withheld

Income Tax
(Adjustable)

Banking transactions otherwise than through cash u/s 236P (Non-ATL Withheld
@ 0.6%) Income Tax
(Adjustable)

Payment for use or right to use industrial, commercial and scientific Withheld
equipment u/s 236Q (1) (10%) Income Tax
(Final)
Education related expenses remitted abroad u/s 236R Withheld
Income Tax
(Adjustable)

Purchase of future commodity contracts u/s 236T Withheld

Income Tax
(Adjustable)

Dividend in specie u/s 236S (ATL @ 15% / Non-ATL @ 30%) Withheld

Income Tax
(Adjustable)

Advance tax on life insurance premium u/s 236U (Non-ATL @ 1%) Withheld
Income Tax
(Adjustable)

Advance tax on general insurance premium u/s 236U (Non-ATL @ 4%) Withheld
Income Tax
(Adjustable)

Advance tax on extraction of minerals u/s 236V (@ 5% and 10% for non- Withheld
ATL) Income Tax
(Adjustable)

Telephone Bill u/s 236(1)(a) Withheld

Income Tax
(Adjustable)

Withheld
Income Tax
(Adjustable)
Cell phone Bill u/s 236(1)(a) 15%
Salary of Corporate Sector Employees u/s 149 Withheld
Income Tax
(Adjustable)

Profit on Debt u/s 151 from NSC / PO Deposits (ATL @ 15% / Non-ATL Withheld
@ 30%) Income Tax
(Adjustable)

Profit on Debt u/s 151 from Bank Accounts / Deposits (ATL @ 15% / Withheld
Non-ATL @ 30%) Income Tax
(Adjustable)
Profit on Debt u/s 151 from Government Securities (ATL @ 15% / Non- Withheld
ATL @ 30%) Income Tax
(Adjustable)

Profit on Debt u/s 151 from Others (ATL @ 15% / Non-ATL @ 30%) Withheld
Income Tax
(Adjustable)

Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident Withheld

u/s 152(2) (@ 20%) Income Tax
(Adjustable)

Profit on Debt to a Non-Resident u/s 152(2) Withheld

Income Tax
(Adjustable)

Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division Withheld

II, Part III, 1st Schedule Income Tax
(Adjustable)

Payment for Transport Services to a PE of a Non-Resident u/s Withheld

152(2A)(b) / Division II, Part III, 1st Schedule Income Tax
(Adjustable)

Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Withheld

Division II, Part III, 1st Schedule Income Tax
(Adjustable)

Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Withheld

Division II, Part III, 1st Schedule Income Tax
(Adjustable)

Value of Shares traded through a member of a Stock exchange u/s Withheld

233A (1)(a) (ATL @ 0.02% / Non-ATL @ 0.04%) Income Tax
(Adjustable)

Margin Financing, Margin Trading or Securities Lending u/s 233AA Withheld

(10% on Mark-up/ Interest) Income Tax
(Adjustable)

Electricity Bill of Commercial Consumer u/s 235 Withheld

Income Tax
(Adjustable)
Electricity Bill of Industrial Consumer u/s 235 Withheld
Income Tax
(Adjustable)

Prepaid Telephone Card u/s 236(1)(b) 15% Withheld

Income Tax
(Adjustable)

Withheld
Income Tax
(Adjustable)
Phone Unit u/s 236(1)(c) 15%
Certification of Foreign-Produced TV Drama Serial u/s 236E Withheld
Income Tax
(Adjustable)

Renewal of License to Cable Operators u/s 236F Withheld

Income Tax
(Adjustable)

Dividend u/s 150/236S@7.5% (Non-ATL 15%)- (Resident no non-ATL Withheld

rate) Income Tax
(Final)
Dividend u/s 150 @20% Withheld
Income Tax
(Final)
Dividend u/s 150/236S @25% (non-ATL is 50%) (Resident no non-ATL Withheld
rate) Income Tax
(Final)
Dividend to a Non-Resident covered under ADTT u/s 150 / u/s 5 Withheld
Income Tax
(Final)
Dividend u/s 150 (ATL @ 15% / Non-ATL @ 30%) Withheld
Income Tax
(Final)
Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Withheld
Division IV, Part I, 1st Schedule (ATL @ 15%) Income Tax
(Final)
Payment for Contracts for Construction, Assembly or Installation to a Withheld
Non-Resident u/s 152(1A)(a) / Division II, Part III, 1st Schedule (7%) Income Tax
(Final)
Payment for Services, Contracts to a Non-Resident u/s 152(1A)(b) / Withheld
Division II, Part III, 1st Schedule (ATL @ 7% / Non-ATL @ 14%) Income Tax
(Final)
Fee for Advertisement Services to a Non-Resident u/s 152(1A)(c) / Withheld
Division II, Part III, 1st Schedule (7%) Income Tax
(Final)
Insurance / Reinsurance Premium to a Non-Resident u/s 152(1AA) / Withheld
Division II, Part III, 1st Schedule (ATL @ 5% )) Income Tax
(Final)
Fee for Advertisement Services to a Non-Resident u/s 152(1AAA) / Withheld
Division II, Part III, 1st Schedule Income Tax
(Final)
Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule Withheld
Income Tax
(Final)
Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule Withheld
Income Tax
(Adjustable)

Royalty / Fee for Technical Services to a Non-Resident covered under Withheld

ADTT Income Tax
(Final)
Payment for Goods, Services, Contracts, Rent, Capital Gains, etc. to a Withheld
Non-Resident covered under ADTT Income Tax
(Final)
Payment for Goods u/s 153(1)(a) (ATL @ 1% / Non-ATL @ 2%) Withheld
Income Tax
(Final)
Payment for Goods u/s 153(1)(a) (ATL @ 1.5% / Non-ATL @ 3%) Withheld
Income Tax
(Final)
Withheld
Income Tax
Payment for Goods u/s 153(1)(a) (ATL @ 4% / Non-ATL @ 8%) (Final)
Withheld
Income Tax
Payment for Goods u/s 153(1)(a) (ATL @ 4.5% / Non-ATL @ 9%) (Final)
Payment for Services u/s 153(1)(b) @1% and 2% for non-ATL) Withheld
Income Tax
(Final)
Payment for Services u/s 153(1)(b) @2% Withheld
Income Tax
(Final)
Withheld
Income Tax
Payment for Services u/s 153(1)(b) (ATL @ 8% / Non-ATL @ 16%) (Final)
Withheld
Income Tax
Payment for Services u/s 153(1)(b) (ATL @ 10% / Non-ATL @ 20%) (Final)
Withheld
Income Tax
Receipts from Contracts u/s 153(1)(c) (ATL @ 7% / Non-ATL @ 14%) (Final)
Receipts from Contracts u/s 153(1)(c) (ATL @ 7.5% / Non-ATL @ 15%) Withheld
Income Tax
(Final)
Receipts from Contracts u/s 153(1)(c) (ATL @ 10% / Non-ATL @ 20%) Withheld
Income Tax
(Final)
Receipts from Contracts u/s 153(1)(c) @12% Withheld
Income Tax
(Final)
Receipts from Contracts u/s 153(1)(c) @12.5% Withheld
Income Tax
(Final)
Receipts from Contracts u/s 153(1)(c) (ATL @ 7% / Non-ATL @ 14%) Withheld
Income Tax
(Adjustable)

Receipts from Contracts u/s 153(1)(c) @14% Withheld

Income Tax
(Adjustable)

Fee for export related services u/s 153(2) (ATL @ 1% / Non-ATL @ 2%) Withheld
Income Tax
(Final)
Brokerage / Commission (Advertising Agencies) u/s 233 (ATL @ 10% / Withheld
Non-ATL @ 20%) Income Tax
(Final)
Brokerage / Commission (others) u/s 233 (ATL @ 12% / Non-ATL @ Withheld
24%) Income Tax
(Final)
Brokerage / Commission (Life insurance below 0.5 million P.A) u/s 233 Withheld
(ATL @ 8% / Non-ATL @ 16%) Income Tax
(Final)
Brokerage / Commission – Advertising Agents u/s 233 (2A) Withheld
Income Tax
(Final)
Brokerage / Commission u/s 233 @5% Withheld
Income Tax
(Final)
Brokerage / Commission u/s 233 @15% Withheld
Income Tax
(Final)
Brokerage / Commission u/s 233 @16% Withheld
Income Tax
(Final)
Profit on Debt to a Non-Resident covered under ADTT Withheld
Income Tax
(Final)
Winnings from Raffle u/s 156 (ATL @ 20% / Non-ATL @ 40%) Withheld
Income Tax
(Final)
Winnings from Lottery u/s 156 (ATL @ 20% / Non-ATL @ 40%) Withheld
Income Tax
(Final)
Winnings from Quiz u/s 156 (ATL @ 20% / Non-ATL @ 40%) Withheld
Income Tax
(Final)
Winnings from Sale Promotion u/s 156 (ATL @ 20% / Non-ATL @ 40%) Withheld
Income Tax
(Final)
Withheld
Income Tax
Issuance of Bonus shares by companies u/s 236Z (Final)
Withheld
Income Tax
Electricity Bill of Commercial Consumer u/s 235 (Final)
Withheld
Income Tax
CNG Station Gas Bill u/s 234A (ATL @ 4% / Non-ATL @ 8%) (Final)
Withheld
Income Tax
Prize on Prize Bond u/s 156 (ATL @ 15% / Non-ATL @ 30%) (Final)
Withheld
Income Tax
Winnings from Crossword Puzzle u/s 156 (ATL @ 15% / Non-ATL @ 30%) (Final)
Withheld
Commission / Discount on petroleum products u/s 156A (ATL @ 12% / Non- Income Tax
ATL @ 24%) (Final)
Withheld
Income Tax
Dividend u/s 150/ 236S @15% (non-ATL is 30%) (Resident no non-ATL rate) (Final)
Withheld
Income Tax
Dividend u/s 150 (ATL @ 7.5% / Non-ATL @ 15%) (Final)
Withheld
Profit on Debt u/s 151 from NSC / PO Deposits (ATL @ 15% / Non-ATL Income Tax
@ 30%) (Final)
Withheld
Profit on Debt u/s 151 from Bank Accounts / Deposits (ATL @ 15% / Non-ATL Income Tax
@ 30%) (Final)
Withheld
Profit on Debt u/s 151 from Government Securities (ATL @ 15% / Non-ATL @ Income Tax
30%) (Final)
 Withheld
Income Tax
Export Proceeds u/s 154(1) @1% (Final)
Withheld
Income Tax
Foreign Indenting Commission u/s 154(2) (5%) (Final)
Withheld
Income Tax
Electricity Bill of Industrial Consumer u/s 235 (Final)
Withheld
Income Tax
Profit on Debt u/s 151 from Others (ATL @ 15% / Non-ATL @ 30%) (Final)
Withheld
Issuance of Bonus Shares by Companies not quoted on Stock Exchange u/s Income Tax
236N (Final)
Withheld
Income Tax
Capital Gains on Immovable Property u/s 37(1A) @10% (Final)
Withheld
Income Tax
Import u/s 148 @6% (Final)
Withheld
Income Tax
Import u/s 148 @1% (Final)
Withheld
Income Tax
Import u/s 148 @2% (Final)
Withheld
Income Tax
Import u/s 148 @3% (Final)
Withheld
Income Tax
Gross Receipts of Non-Resident ship owner / chatrer u/s 143 (Final)
Withheld
Income Tax
Gross Receipts of Non-Resident aircraft owner / charterer u/s 144 (Final)
Advance
Income Tax Collected in advance from builders u/s 7C 5% Income Tax
Advance
Income Tax Collected in advance from developers u/s 7D 5% Income Tax
Withheld
Income Tax
Turnover / Tax Chargeable u/s 113 @0.1% (Final)
Withheld
Dividend u/s 150 @ 7.5% (Non-resident u/c (111A), Part IV of Second Income Tax
Schedule) (Final)
 Withheld
Dividend u/s 150 @ 15% (Non-resident u/c (111A), Part IV of Second Income Tax
Schedule) (Final)
Withheld
Income Tax
Capital Gains on Immovable Property u/s 37(1A) @5% (Final)
Withheld
Income Tax
Capital Gains on Securities u/s 37A @12.5% (Final)
Withheld
Income Tax
Capital Gains on Securities u/s 37A @10% (Final)
Withheld
Income Tax
Steel Melters / Re-Rollers u/s 235B (Final)
Withheld
Income Tax
Capital Gains on Securities u/s 37A @ corporate tax rate (Final)
Withheld
Payment for foreign produced commercials to a Non-Resident u/s Income Tax
152A (ATL @ 20% / Non-ATL @ 40%) (Final)
Withheld
Advance tax on registering or attesting transfer of immovable prop Income Tax
236W (Final)
Withheld
Deduction of tax by special purpose vehicles u/s 150A@ 25% if Sukuk Income Tax
holder is a company (Final)
Withheld
Income Tax
Income Tax paid by builders u/s 7C (Final)
Withheld
Income Tax
Income Tax paid by developers u/s 7D (Final)
WPPF WPPF
WWF WWF
Withheld
Income Tax
Payment to Non-Resident Sports Person u/s 152(2A)(c) / Division II, (Adjustable)
Part III, 1st Schedule
Withheld
Income Tax
(Adjustable)
Advance tax on tobacco u/s 236X
Withheld
Income Tax
Purchase by Retailers u/s 236H – Electronics (ATL @ 1% / Non-ATL @ (Adjustable)
2%)
Purchase by Retailers u/s 236H - Others (ATL @ 0.5% / Non-ATL @ 1%) Withheld
Income Tax
(Adjustable)

Payment of tax on Repatriation of assets & income under section 5 Admitted

Income Tax
Payment of Tax Under Foreign Assets (Declaration & Repatriation) Act Admitted
2018 Income Tax
Withheld
Tax on sale (on ex-depot sale price) of certain petroleum products u/s Income Tax
236HA (ATL @ 0.5% / Non-ATL @ 1%) (Final)
Withheld
Income Tax
Tax on remitting amounts abroad through credit / debit / prepaid (Adjustable)
cards u/s 236Y
Withheld
Fee for Advertisement Services to a Non-Resident media person u/s Income Tax
152(1AAA) / Division II, Part III, 1st Schedule (ATL @ 10% / Non-ATL @ (Adjustable)
20%)
Withheld
Income Tax
(Adjustable)
Fee for offshore digital services u/s 152 (1C) (ATL @ 5% / Non-ATL @ 10%)
Withheld
Income Tax
Payment for Goods u/s 153(1)(a) @8% (Final)
Withheld
Income Tax
Payment for Goods u/s 153(1)(a) @9% (Final)
Withheld
Income Tax
Payment for Services u/s 153(1)(b) @12% (Final)
Withheld
Income Tax
Payment for Services u/s 153(1)(b) @15% (Final)
Withheld
Income Tax
(Adjustable)
Payment for Specified Services u/s 153(1)(b) (ATL @ 3% / Non-ATL @ 6%)
Withheld
Income Tax
Payment for Specified Services u/s 153(1)(b) (ATL @ 3% / Non-ATL @ 6%) (Final)
Fee for export related services u/s 153(2) (ATL @ 1% / Non-ATL @ 2%) Withheld
Income Tax
(Adjustable)
 Withheld
Income Tax
Receipts from Contracts u/s 153(1)(c) @14% (Final)
Withheld
Income Tax
Receipts from Contracts u/s 153(1)(c) @15% (Final)
Withheld
Income Tax
Advance tax on persons remitting amounts abroad through credit / debit / (Adjustable)
prepaid cards u/s 236Y (ATL @ 1% / Non-ATL @ 2%)
Payment of tax for closure of audit u/s 214E Misc.
Withheld
Income Tax
Sale Proceeds of goods to exporter u/s 154(3) (Final)
Withheld
Income Tax
Contract Payments to indirect exporter u/s 154(3B) (Final)

Withheld
Purchase / Transfer of Immovable Property u/s 236K (ATL @ 3% / Non-ATL @ Income Tax
10.5%) (Adjustable)
Admitted
Payment for Foreign Assets Income Tax
Admitted
Payment for Foreign Currency Account (Domestic) Income Tax
Admitted
Payment for Domestic Assets / Expenditure / Sales Income Tax
Admitted
Payment surcharge for Foreign Assets Income Tax
Admitted
Payment surcharge for Foreign Currency Account (Domestic) Income Tax
Admitted
Payment surcharge for Domestic Assets / Expenditure / Sales Income Tax

Withheld
Income Tax
Payment of Royalty to Resident Persons u/s 153B (ATL @ 15% / Non-ATL @
(Adjustable)
30%)
Surcharge for ATL Misc.
For Functions of Marriage u/s 236D (5% of the bill ad valorem or Rs. 5,000/- Withheld
per wedding function, whichever is higher) – for marriage halls, Marquees, or a
Income Tax
community place with total function area less than 500 sq. yards
(Adjustable)

Withheld
For Functions of Marriage u/s 236D (5% of the bill ad valorem or Rs. 5,000/-
Income Tax
per wedding function, whichever is higher) – for a multi storied premises with (Adjustable)
the largest total function area on one floor less than 500 sq. yards
 Withheld
Income Tax
(Adjustable)
Payment for Specified Services u/s 153(1)(b) (ATL @ 3% / Non-ATL @ 6%)
Withheld
Income Tax
Payment for Specified Services u/s 153(1)(b) (ATL @ 3% / Non-ATL @ 6%) (Final)
Withheld
Income Tax
(Adjustable)
Receipts from Contracts u/s 153(1)(c) (ATL @ 3% / Non-ATL @ 6%)
Withheld
Income Tax
Receipts from Contracts u/s 153(1)(c) (ATL @ 3% / Non-ATL @ 6%) (Final)
Withheld
Income Tax
(Adjustable)
Royalty to resident person u/s 153B (ATL @ 15% / Non-ATL @ 30%)
Withheld
Income Tax
Electricity Bill of Steal melters and composite Units (Final)
Withheld
Income Tax
(Adjustable)
Dividend in specie u/s 236S (ATL @ 7.5% / Non-ATL @ 15%)
Withheld
Income Tax
For Functions of Marriage u/s 236D (5% of the bill ad valorem or Rs. 20,000 (Adjustable)
per wedding function, whichever is higher) – for prescribed cities
Withheld
Income Tax
For Functions of Marriage u/s 236D (5% of the bill ad valorem or Rs. 10,000 (Adjustable)
per wedding function, whichever is higher) – for cities other than prescribed
Withheld
Income Tax
Issuance of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, (Adjustable)
Satellite TV Channel and Landing Rights u/s 236F
Withheld
Income Tax
Renewal of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, (Adjustable)
Satellite TV Channel and Landing Rights u/s 236F
Withheld
Income Tax
(Adjustable)
Payment for Goods u/s 153(1)(a) @0.25%
 Withheld
Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part Income Tax
III, 1st Schedule (Final)
Withheld
Payment for rendering or providing Services to a PE of a Non-Resident u/s Income Tax
152(2A)(b) / Division II, Part III, 1st Schedule (Final)
Withheld
Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Income Tax
Part III, 1st Schedule (ATL @ 8% / Non-ATL @ 16%) (Final)
Prescribed Fee for filing of Appeal u/s 127(4) Misc
Withheld
Income Tax
Profit on Debt to a Non-Resident u/s 152(2)/having no PE (@ 10%) (Final)
Withheld
Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division Income Tax
II, Part III, 1st Schedule(11% & 22% Non-ATL) other than companies (Final)
Withheld
Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part Income Tax
III, 1st Schedule (5.5% & 11% for non-ATL) other than companies (Final)
Purchase by Auction u/s 236A in case of immovable property / train Withheld
management services (Pakistan Railway) (ATL @5% and 10% for Non- Income Tax
ATL)
(Adjustable)

Deduction of tax by special purpose vehicles u/s 150A@ 12.5% if Sukuk Withheld
holder is an individual or AOP (if return is more than one million) Income Tax
(Final)
Deduction of tax by special purpose vehicles u/s 150A@ 10% if Sukuk Withheld
holder is an individual or AOP (if return is less than one million) Income Tax
(Final)
Payment for Goods u/s 153(1)(a) (ATL @ 0.5% / Non-ATL @ 1%) Withheld
Income Tax
(Final)
Withheld
Income Tax
Payment for Specified Services u/s 153(1)(b) (ATL @ 3% / Non-ATL @ 6%) (Final)
Payment for Goods u/s 153(1)(a) @0.25% Withheld
Income Tax
(Final)
Fee for Advertisement Services to a Non-Resident media person u/s Withheld
152(1AAA) / Division II, Part III, 1st Schedule (10%) Income Tax
(Final)
Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division Withheld
II, Part III, 1st Schedule (5% & 10% for non-ATL) for Companies Income Tax
(Final)
Payment for Specified Services to a PE of a Non-Resident u/s Withheld
152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 3% / Non-ATL @ Income Tax
8%) (Final)
Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Withheld
Division II, Part III, 1st Schedule (9% & 18% non-ATL) for companies Income Tax
(Final)
Payment to Non-Resident Sports Person u/s 152(2A)(c) / Division II, Withheld
Part III, 1st Schedule (ATL @ 10% / Non-ATL @ 20%) Income Tax
(Final)
Fee for offshore digital services u/s 152 (1C) (5%) Withheld
Income Tax
(Final)
Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident Withheld
u/s 152(2) (@ 20%) Income Tax
(Final)
Withheld
Income Tax
Payable u/s 101A @ 10% (Final)
Withheld
Income Tax
Payable u/s 101A @ 20% (Final)
Withheld
Income Tax
(Adjustable)
Motor Vehicle Sale u/s 231B(2A)
Withheld
Income Tax
(Adjustable)
Export of other specified Services u/s 154A
Withheld
Income Tax
100E (Final)
Withheld
Income Tax
100E (Final)
Withheld
Payment for Oil Tanker Services u/c 28F of Part II of Second Schedule Income Tax
u/s 153(1)(b) (Final)
Withheld
Income Tax
Motor vehicle registration by person who has not purchased vehicle (Adjustable)
from local manufacturer u/s 231B(2A)
Withheld
Income Tax
Receipts from Contracts u/s 153(1)(c) (ATL @ 6.5% / Non-ATL @ 13%) (Final)
Withheld
Deduction of tax by special purpose vehicles u/s 151(1A) @ 25% if Income Tax
Sukuk holder is a company (Final)
 Withheld
Deduction of tax by special purpose vehicles u/s 151(1A)@ 10% if Income Tax
Sukuk holder is an individual or AOP (if return is less than one million) (Final)
Withheld
Deduction of tax by special purpose vehicles u/s 151(1A)@ 12.5% if Income Tax
Sukuk holder is an individual or AOP (if return is more than one million) (Final)
Withheld
Income Tax
(Adjustable)
Electricity Bill of Domestic Consumer u/s 235 (Only for Non-ATL)
Withheld
Income Tax
Electricity Bill of Domestic Consumer u/s 235 (Only for Non-ATL) (Final)
Withheld
Income Tax
Payment for Services u/s 153(1)(b) (ATL @ 0.5% / Non-ATL @ 1%) (Final)
Withheld
Income Tax
Payment for contracts to PE of Non-Resident u/s 152(4B) @ 1.4% (Final)

Withheld
Income Tax
Dividend u/s 150 (ATL @ 35% / Non-ATL @ 70%) (Adjustable)

Withheld
Dividend u/s 150 (Non-Resident u/c (111A), Part IV of Second Income Tax
Schedule) @ 35% (Adjustable)

Withheld
Income Tax
Motor vehicle registration fee u/s 231B(2A) (Adjustable)
Withheld
Income Tax
Foreign produced TV drama serial or play u/s 236CA (Final)
Withheld
Income Tax
Foreign produced TV play (single episode) u/s 236CA (Final)
Withheld
Income Tax
Advertisement starring foreign actor u/s 236CA (Final)

Withheld
Income Tax
Motor Vehicle Transfer Fee u/s 231B(2) (Without Engine Capacity) (Adjustable)
 Withheld
Income Tax
Passenger Transport Public Vehicle Tax u/s 234 (Air Conditioned) (Adjustable)
Withheld
Income Tax
Import u/s 148 @3.5% (Final)
Withheld
Payment of a return on investment in sukuks to a non-resident u/s Income Tax
152(1DB) @ 10% (Final)
Withheld
Payment of service charges or commission or fee to remittances Income Tax
operators u/s 152(1DC) @ 10% (Final)
Export of Computer software /IT services / IT Enabled services by Withheld
persons registered with Pakistan Software Export Board u/s 154A @ Income Tax
0.25% (Final)
Withheld
Payment of any type of fee to a card network company or payment Income Tax
gateway u/s 152(1DD) @10% (Final)

Withheld
Income Tax
Motor Vehicle Sale u/s 231B(3) (Without Engine Capacity) (Adjustable)

Withheld
Income Tax
Motor Vehicle Registration Fee u/s 231B(1) (Without Engine Capacity) (Adjustable)
CVT on
Motor
Vehicle in
CVT 2022 on Motor Vehicles in Pakistan Pakistan
CVT on
Foreign
Capital Value Tax on Movable Assets Assets
CVT on
Foreign
Capital Value Tax on Immovable Assets Assets
Withheld
Income Tax
Export of other specified Services u/s 154A (Final)

Export of Computer software /IT services / IT Enabled services by Withheld

persons registered with Pakistan Software Export Board u/s 154A @ Income Tax
0.25% (Adjustable)
Export of Computer software /IT services / IT Enabled services by Withheld
persons not registered with Pakistan Software Export Board u/s 154A Income Tax
@ 1% (Final)
Export of Computer software /IT services / IT Enabled services by Withheld
persons not registered with Pakistan Software Export Board u/s 154A Income Tax
@ 1% (Adjustable)
Withheld
Functions / Gatherings Charges u/s 236CB (ATL @ 10% / Non-ATL @ Income Tax
20%) (Adjustable)
Withheld
Income Tax
Withholding tax on Sale Considerations u/s 37(6) (Adjustable)
Withheld
Payment for Specified Services u/s 152(2A)(b) / Division II, Part III, 1st Income Tax
Schedule (ATL @ 4% / Non-ATL @ 8%) (Final)
Withheld
Income Tax
Advance tax on foreign domestic workers u/s 231C (Adjustable)
Withheld
Capital Gains on Securities u/s 37A @12.5% (for securities acquired Income Tax
from 1st July, 2013 to 30th June, 2022) (Final)
Withheld
Income Tax
Capital Gains on Securities u/s 37A @15% (Final)
Withheld
Income Tax
Capital Gains on Securities u/s 37A @5% (Final)
Advance
Advance Income Tax u/s 147(5C) Income Tax
Withheld
Income Tax
Motor Vehicle Registration Fee u/s 231B(1) (2001cc to 2500cc) (Adjustable)
Withheld
Income Tax
Motor Vehicle Registration Fee u/s 231B(1) (2501cc to 3000cc) (Adjustable)
Withheld
Income Tax
Motor Vehicle Registration Fee u/s 231B(1) (Above 3000cc) (Adjustable)
Withheld
Payment for Goods u/s 153(1)(a) (ATL @ 5% / Non-ATL @ 10%) for Income Tax
companies (Final)
Withheld
Payment for Goods u/s 153(1)(a) (ATL @ 5.5% / Non-ATL @ 11%) Income Tax
other than companies (Final)
Withheld
Payment for Specified Services u/s 153(1)(b) (ATL @ 4% / Non-ATL @ Income Tax
8%) (Final)
Withheld
Income Tax
Payment for Services u/s 153(1)(b) (ATL @ 9% / Non-ATL @ 18%) (Final)
 Withheld
Payment for Services u/s 153(1)(b) (ATL @ 11% / Non-ATL @ 22%) Income Tax
other than companies (Final)
Withheld
Receipts from Contracts u/s 153(1)(c) (ATL @ 8% / Non-ATL @ 16%) Income Tax
other than companies (Final)

Withheld
Payment for Goods u/s 153(1)(a) (ATL @ 5% / Non-ATL @ 10%) for Income Tax
companies (Adjustable)

Withheld
Receipts from Contracts u/s 153(1)(c) (ATL @ 7.5% / Non-ATL @ 15%) Income Tax
for companies (Adjustable)
Tax deductible from non-residents on capital gains on debt Withheld
instruments/Government securities invested through SCRA u/s Income Tax
152(1D) /Division II, Part III,1st Schedule (Final)
Tax deductible from non-residents on capital gains on disposal of debt Withheld
instruments/Government securities/certificates invested through Income Tax
FCVA/NRVA u/s 152(1DA) /Division II, Part III,1st Schedule (Final)
99D - Additional tax on Certain Income, Profits and Gains Misc.