INCOME TAX

Objects of Income Tax Ordinance:

i.The aim and object of income tax ordinance 2001 are as follows:
ii.To simple the law.
iii.To rearrange the provision of income tax law.
iv.To eliminate tax evasion
v.Evolve an equitable tax system.
vi.To rationalize and improve the system as to meet the changing business
circumstances.
vii.To plug loop holes and remove ambiguities.
viii.To introduce a system of assessment leads to create an atmosphere of mutual trust and
confidence between the tax payer and tax officials.

Income Year:
This concept refers to the income tax ordinance 1979. Basically income tax ordinance 2001 not
assigns any specify meaning to the income year however section 26(2) of the income tax
ordinance 1979 status that.
 The financial year next preceding the assessment year (in Pakistan financial year starts
from 1st July and end on 30th June next.)
 Any such period as the central Board of Revenue (FBR/CBR) may specify. The FBR/CBR
has an authority to specify any special any special income year.

Previous Year:
Previous year in relation to assessment year means income year in which any assessee earns his
income.

Tax Year:
Tax year shall be a period of twelve months ending on the 30th day of June and shall be denoted
by the calendar year in which the said date falls.

Types Of Tax Year:

 Normal Tax Year:
A period of twelve months from 1st July to 30th June denoted by the calendar year in which the
normal tax year ends. For the year ending 30th June 2011 tax year shall be 2011

 Special Tax Year:

Any income year ending other than 30th June is special tax year and denoted by the calendar year
relevant to the normal tax year in which the year end falls.

From the desk of: Sir.Zaeem Farooqui 1

 Special tax year: April 30, 2010 to March 31, 2011 tax year shall be 2011
The FBR has authority to prescribe any special tax year in respect of any particular class
of taxpayers e.g., September 30 has been prescribed for textile Industry. If the tax year is
not specified by the FBR and the taxpayer want to have any special tax year than he is
required to make an application to the FBR specifying the reasons for the same.

 Transitional Tax Year:

If a normal tax year or special tax year changes then the period from the day next the
following the full tax year to the date of commencement of new tax year shall be treated
as transitional tax year. Normal tax year July 1, 2009 to June 30, 2010 i.e. tax year 2010
changes to special year Jan 1, 2011 to Dec 31, 2011 i.e. tax year 2012. In this case, period
from July 1, 2010 to Dec 31, 2010 shall be treated as a transitional tax year i.e.
transitional tax year 2011.

Change In The Tax Year:

a) A person using normal tax year may apply to the commissioner to allow him to use any
special tax year.
b) A person using special tax year may apply to the commissioner to allow him to use any
another special tax year or normal tax year.
c) The commissioner shall grant permission subject to conditions, if any, only if the person
has shown a compelling need for the change,
d) If the application is rejected, the commission shall provide an opportunity of being heard
to the person and shall record in the order the reasons for such rejection. In this case the
person may file a review application to the FBR and the decision of the FBR shall be
final.

Total Income:
The total income of a person for a tax year shall be the sum of the person’s under each of
the heads of income for the year.

Taxable Income:
The taxable income of a person for a tax year shall be the total income of the person for
the year reduced (but not below zero)by the total of any deductible allowances of the
person for the year. Following deductions are allowed from total income to compute
taxable income:
(i) Zakat except the Zakat deducted from profit on debt under the head of "Income from
other sources".
(ii) Contribution to workers' Welfare Fund, Workers" Participation Fund.”
(iii)Donations (up to 30% of total income) to Sports Board organized by the Government for
promoting sports; Fatima Foundation Karachi; Citizens-Police Liaison Committee
Karachi; Shaheed Zulfiqar Ali Bhutto Memorial Society; Iqbal Memorial Fund; Shaukat
Khanum
From the desk of: Sir.Zaeem Farooqui 2
Memorial Trust Lahore; National Museums; National Libraries; Bagh-e-Quaid-e-Azam Project
Karachi; Relief or Welfare Fund established by the Federal Government.

Tax Payer:
Tax payer means any person who derives an amount chargeable to tax under this ordinance, and
includes:

Any representative of a person who derives an amount chargeable to tax under this ordinance
Any person who is required to deduct or collect tax under advance tax or deduction of tax at
source.
Any person required to furnish return of income or pay tax under this ordinance.

Person:
(1)The following shall be treated as person for the purpose of this ordinance namely;
(a)An individual.
(b)A company or AOP incorporated formed organized or established in Pakistan or elsewhere.
(c)The federal Government a foreign government, a political subdivision of a foreign
government, or public international organization.
(2)For the purpose of this ordinance:
(a)“AOP” includes a firm, a Hindu undivided family, any artificial juridical person and anybody
of persons formed under a foreign law, but does not include a company.
(b)“Company” means:

(i) a company as defined in the company ordinance, 1984.

(ii) a body corporate formed by or under any law enforce in Pakistan. a modaraba.
(iii) a body incorporated by or under the law of a country outside Pakistan relating to
(iv) Incorporation of companies.
(v) a trust, a co-operative society or a finance society or any other society
established or constituted by or under any law for the time being in force.

(vi) a foreign association, whether incorporated or not, which is the board has, by
general or special order, declared to be a company for the purposes of the
ordinance.
(vii) a Provisional Government.
(viii)a Local Government in Pakistan, or
(xi) a small company as defined in section 2;
(c) “Firm” means the relation between persons who have agreed to share the profits
of a business carried on by all or any of them acting for all.
(d) “Trust” means an obligation annexed to the ownership of property and arising out
of the confidence reposed in and accepted by the owner, or declared and accepted
by the owner for the benefit of another, or of another and the owner and includes a
unit trust; and
(e) “Unit Trust” means any trust under which beneficial interest divide into units such
that the entitlements of the beneficiaries to income or capital are determined by the
number of units held.

From the desk of: Sir.Zaeem Farooqui 3

Resident or Non Resident Persons:
(1)A person shall be a resident person for a tax year if the person is:

(a) ) a resident individual, resident company or resident AOP for the year
(b) the federal government

Resident Individuals:
An individual shall be a resident individual for a tax year if the individual

(a)) is present in Pakistan for a period of , or periods amounting in aggregate to 183 days or more
in the tax year or
(b)deleted
(c)) is an employee or official of the Federal Government or a provincial Government posted
abroad in the tax year.

Resident Company:
A company shall be a resident company for a tax year if-

(d)It is incorporated or formed by or under any law in force in Pakistan.

(e)The control and management of the affairs of the company is situated wholly in Pakistan in
any time in the year; or
(f)It is a Provincial Government or Local government in Pakistan.

Resident Association of persons:

An AOP shall be a resident AOP for a tax year if the control and management of the affairs of the
association is situated wholly or partly in Pakistan at any time in the year.

Income With Reference To Residents And Non-Resident (i.e. Scope Of Taxable

Income)
A resident person is taxable for his world over income subject to agreement for the avoidance of
double taxation (Tax Treaty).A non person is taxable only for his Pakistan source income
subject to Tax Treaty. {Section 11(5)(6)}.

Foreign Source Income Of A Short Term Resident Section—50

An individual shall be exempt in respect of foreign-source income which is not brought received
in Pakistan if he is resident only by reason of his employment and he is Pakistan for not
exceeding 3 years.
This section does not apply on business established in Pakistan by an individual foreigner.

From the desk of: Sir.Zaeem Farooqui 4

Foreign Source Income Of A Returning Expatriate Section—51
If an individual citizen of Pakistan (returning expatriate) is resident in the current tax year but
was not resident in the 4 preceding tax years, his foreign-source income shall be exempt in the
current tax year and in the following tax year.

Foreign Source Salary Of Resident Individual

Foreign source salary by a resident individual is exempt in Pakistan if he has paid foreign income
tax on foreign country-section 102

Salary earned outside Pakistan shall be exempt if a citizen of Pakistan leaves Pakistan during a
tax year and remain abroad during that tax year section 51(2)

Agricultural Income:
Agricultural income means:

Any rent or revenue from land in Pakistan used for agricultural purposes
Any income from land situated in Pakistan from:
a) Agriculture
b) Performance or receiver of rent in kind of any agricultural process to render the pproduce
fit to be taken to market.
c) Sale of such produce in respect of which no process has been performed.

Any income from:

a) Any building owned and occupied by the receiver of rent or revenue being used for
agricultural purpose.
b) Any building occupied by the cultivator or the receiver of rent in kind for agricultural
process as dwelling house or store house and is in the immediate vicinity of the
agricultural land.

From the desk of: Sir.Zaeem Farooqui 5

 HEADS OF INCOME

For the purpose of the imposition of tax and the computation of total income all income shall be
classified under the following heads namely;
(a)) Salary.
(b)Income for property.
(c)Income for business.
(d)Capital Gain.
(e)Income from Other sources.

Salary:

Basic Tax Structure of Salary:

a)Salary in a tax year or receipt basis [section 12(1)]

However salary may be taxed on accrual basis in the case of employee of a private company if
the commissioner is of the view that the payment of a salary was deferred [section 110]

b)Receipt has been defined [section 69] as;

 Actually received by employee.

 Applied on behalf of the employee at the instruction of the employee or under any law e.g.
employee’s contribution to Provident Fund or Tax deducted at source and deposited into
the Government treasury.
 Made available to the employee e.g. a cheque issued to employee or a benefit in kind is
made available to an employee
c)Rules to prevent double derivation and double deductions [section 73]:

It has been specified that any income taxed on receipt basis shall not became taxable again on
accrual basis and vice versa. Likewise, if any expenditure is deductible on due basis the same
shall not be deducted when it is paid and vice versa.

Definition of Salary:
Salary means any amount received by an employee from any employment whether of a revenue
or capital nature including;
(a)Pay, wages or remuneration, leave pay, leave encashment, overtime, bonus, commission, fee,
gratuity or work condition supplements such as for unpleasant or dangerous working
conditions.
(b)Perquisites
(c)Allowances including cost of living ,subsistence ,rent, utilities, education, entertainment or
travel allowance excluding any allowance solely expended for office purpose e.g. washing

From the desk of: Sir.Zaeem Farooqui 6

 allowance and kit allowance for employees required to wear a specified uniform in the perform
of their office duties.
(d)Any expenditure incurred by an employee but paid or reimbursed by the employee but paid or
reimbursed by the employer other than for office purpose.

(e)) Profits in lieu of salary.

(f)) Pension or annuity. (g)Employee share scheme.

Medical Allowance:

Medical facility or reimbursement of medical Fully exempt if NTN of medical Practitioner

expenses: and employer attestation are available.
In accordance with terms of employment. Taxable.
Not in accordance with term of employment.

Medical Allowance Exempt 10% of the Basic salary.

Accommodation Provided By The Employer:

The value of accommodation provided by the employer shall be taken as to the amount that
would have been paid by the employer in case such accommodation was not provided.
The value taken for this purpose shall not be less than 45% of MTS or Basic salary where there is
no time scale.

Value Of Perquisites:
1)For the purpose of computing of income of an employee for a tax year chargeable or tax under
the head “salary”, the value of any prerequisite provided by an employer to the employee in that
year that is included in the employee’s salary u/s 12 shall be determined in accordance with the
section.
2)This section shall not apply to any amount referred to in clause (c) or (d) sub-section (2) of
section 12.
3)Where in a tax year, a motor vehicle is provided by an employer to an employee wholly or
partly for the private use of the employee, the amount chargeable to tax to the employee under
the head “salary” for that year shall include an amount computed as may be prescribed.
4)Deleted.
5)Where in a tax year, the service of a house keeper, driver, gardener, or other domestic assistant
is provided by an employer to an employee, the amount chargeable to tax to the employee under
the head “salary” for that year shall include the total salary paid to the domestic assistant such
house keeper, driver, gardener, or other domestic assistant in that year for services rendered to the
employee, as reduced by nay payment made to the employer for such services.

From the desk of: Sir.Zaeem Farooqui 7

6)Where in a tax year utilities provided by an employer to an employee, the amount chargeable to
tax to the employee under the head “salary” for that year shall include the FMV of the utilities
provided, as reduced by any payment made by the employee for the utilities.
7)Where a loan is made , on or after 1.7.2002 by an employer to an employee and either no profit
on loan is payable by the employee or the rate of the profit on loan is less then the bench mark
rate, the amount chargeable to tax to the employee under the head “salary” for a tax year shall
include an amount equal to -
(a)) the profit on loan computed at the benchmark rate, where no profit on loan is payable by
the employee , or
(b)the difference between the amount of profit on loan paid by the employee in that tax year
and amount of profit on loan computed at the benchmark rate.,
as the case may be:
Provided that this sub section shall not apply to such benefit arising to an employee due to waiver
of interest by such employee on his account with the employer.
(8)For the purpose of this ordinance not including sub-section (7), where the employee use a
loan referred to in sub-section (7) wholly or partly for acquisition of any asset or property
producing income chargeable to tax under any head of income, the employee shall be treated as
having paid an amount as profit equal to the benchmark rate on the loan or the part of the loan
used to acquire the asset or property.
(9)Where, in a tax year, an obligation of an employee to pay or repay an amount owing by the
employee to another person is waived by the employer, the amount chargeable to tax to the
employee under the head “Salary” for that year shall include the amount so waived.
(10)Where, in a tax year, an obligation of an employee to pay or repay an amount owing by the
employee to another person is paid by the employer, the amount chargeable to tax to the
employee under the head “Salary” for that year shall include the amount so paid.
(11)Where, in a tax year, property is transferred or services are provided by an employer to an
employee, the amount chargeable to tax to the employee under the head “salary” for that year
shall include the FMV of the property or service determined at the time the property is
transferred or the services are provided, as reduced by any payment made by the employee for
the property or services.
(12)Where, in a tax year, accommodation or housing is provided by an employer to an employee,
the amount chargeable to tax to the employee under the head “salary” for that year
shall include an amount computed as may be prescribed.
(13)Where, in a tax year , an employer has provided an employee with prerequisite which is not
covered by sub-sections (3) through (12) , the amount chargeable to tax to the employee under
the head “salary” for that year shall include the FMV of the prerequisite ,except where the rules,
if any, provide otherwise, determined at the time it is provided , as reduced by any payment made
by the employee for the prerequisite.
(14)In this section,-
(a) “benchmark” means --

From the desk of: Sir.Zaeem Farooqui 8

 (i)for the tax year commencing on 1.7.2002,a rate of 5% per annum; and
(ii)for the tax year next following the tax year referred to in sub-clause (i),the rate
for each successive year taken at 1% above the rate applicable for the immediately
preceding tax
year, but not exceeding such rate, if any, as the Federal Government may, by notification,
specify in respect of any tax year;
(b)“services” includes the provision of any facility ;and
(c)“utilities” includes electricity ,gas ,water and telephone.

Capital Gains:
A gain on the disposal of a capital asset other than gain that is exempt from tax in a tax year
shall be chargeable to tax under the head capital gains on accrual basis.

Capital Assets (other than specified in section 37A):

Capital asset has been defined as property of any kind, connected with business or not, but
does not include:
i. Stock in trade, consumable stores or raw material held for business.
ii. Depreciable asset or amortizable asset(i.e. fixed assets and intangibles for business use)
iii. Immovable property
iv. Movable property held for personal use of the person or any dependent family member
excluding capital assets mentioned in section 38(5)

On disposal of the following capital assets, loss if any shall not be recognized but gain if any
is taxable subject to the holding period of capital asset[section38(5)]:

i. A painting, sculpture, drawing or other work of art.

ii. Jewelry
iii. A rare manuscript, folio or book
iv. A postage stamp pr first day cover
v. A coin or medallion
vi. An antique

Capital gains shall be computed as consideration received less cost of the capital asset+
expenses incurred exclusively for earning capital gains.

Where taxable capital asset is held for more than one year then 25% of the capital gain is
exempt and 75% is taxable.

Non-Recognition Rules:
In the following modes of transfer of a capital asset, no capital gain or loss shall arise where
the recipient is a resident in Pakistan in the relevant tax year:

a. Transfer of assets between spouses under an agreement to live apart

b. Under a gift, bequest or will

From the desk of: Sir.Zaeem Farooqui 9

 c. By succession, inheritance or devolution
d. A distribution of assets on dissolution of an AOP or on liquidation of a company

The recipient of the capital assets shall be treated to have acquired the capital asset at the
FMV at the time of such transfer.

Income from Business:

Income from business means profit or gain from sale of goods and / or services. Profit or
gain is computed by deducting expenses from the revenue of a business.
As a general rule in computing income chargeable under the head "Income from Business"
all
expenditure incurred by a person wholly and exclusively for the purpose of business are
deductible. Income from the business of a minor child or spouse of assessee is included
in the taxable income of the assessee.

Income from Other Sources:

Every income which is not included in any of the above heads shall be treated as income
from other Source including:
Dividend from listed and unlisted companies. Interest paid on loan for purchase of share is
not deductible from dividend, as the tax deducted is the final discharge of liability
Royalty from technical or literary books, audio, video, cassettes etc.
Profit on deposit from bank or other financial institution Tax payer may opt to be taxed for
arrears of profit on National Saving Deposit Certificates, and Defense Saving
Certificates at the rates for the years to which the arrears belong.
Rent from sub lease of land or building
Income from lease of building together with plant machinery
Prize in prize bond or winning from raffle, lottery, quiz etc
Loan or advance (other than for sale of goods or services) received otherwise than through
banking channel
Consideration for vacating a building (10% of the amount shall be included in the incomes
of each of the ten years starting from the year in which it is received).
Foreign income after tax is not taxable in Pakistan, and shall therefore not be included in
total income education shall be allowed for expenditure paid in deriving income under
this head
(except incomes taxed under final tax regime). Deduction shall also be allowed or Zakat
paid on profit on debt.

From the desk of: Sir.Zaeem Farooqui 10

 INCOME TAX AUTHORITIES

Return of Income:
Persons Required to Furnish a Return:
The return of income tax in prescribed form, accompanied by
prescribed documents, containing all specified information, and signed
by the person or the person's representative
shall be furnished by the following persons: a)Every company
b)Every person (other than company)who earn taxable income c)Any
non-profit organization as defined in the ordinance
d) Any welfare institution approved in the Ordinance
e) Any other person, who (i) has been charged to tax in respect of any of
the two preceding years
(ii) claims a loss carried forward (iii) owns immoveable property with
land area of 250 square yards or more, or owns a flat within municipal
limits or cantonment areas or Islamabad Capital Territory
f) Salaried person who claims refund, or earns any other income
The Commissioner may require a person or a person representative, as
the case may be, to furnish a return of income, where-the person (i)has
died; (ii) has become bankrupt;(iii)is to leave Pakistan permanently: or
where it is considered appropriate by the Commissioner

Persons Not Required to Furnish a Return:

Return of income shall not be furnished by the following persons:
f) Widow
g) Orphans below the age of 25 years
h) Disabled person
i) Non-resident person (in case of ownership of immoveable property)
j) Any person whose all the income is subject to final taxation
k) Salaried person who earns salary only and does not claim refund.

Self Assessment Scheme

Obtains of such assessment orders provide hassle and botherness to
tax payer. To counter the
above situation and to facilitate the tax payer the Government partially
introduce self- assessment scheme in 1965 and from that year to 2002
this scheme continuous in different shapes.

Assessment:
Where a tax payer has furnished a complete return of income (i) the
Commissioner shall be taken to have made an assessment of taxable
income, and (ii) the However the Commissioner may select a person
for an audit of his income tax affairs.
Where the return of income is not complete, the commissioner shall
issue a notice to the tax payer informing him of the deficiencies and
directing him to provide such information or documents.
From the desk of: Sir.Zaeem Farooqui
Where the tax payers comply fully by the date specified in the notice,
11
the return furnished shall be treated to be complete on the day it was
furnished. Where the tax payer fails to fully comply
by the treated as invalid as if it had not been furnished. Notice cannot be issued after the end of
financial year in which return was furnished.
Whereas person fails to furnish a return of income or to provide required information or
documents, the Commissioner may base on the available information and material and to the best
of his judgment make an assessment. After making assessment the Commissioner shall as soon
as possible issue assessment order to the tax payer stating-(i) the taxable income;(ii) the amount
of tax sue;(iii) the amount of tax paid, if nay; and (iv) the time, place and manner of appealing
the assessment order. Assessment order can be issued within five years after the end of the tax
year.

Federal Board Of Revenue/Central Board of Revenue:

The Federal Board of Revenue (previously known Central board of Revenue) exercises the
general administration of the Income tax Ordinance. For the purpose it may appoint as many
Regional Commissioners of Income Tax, Commissioners of Income Tax, Commissioners of
Income Tax (Appealt taxation officers), and such other executive or ministerial officers and staff
as may be necessary. It may also issue orders and direction to any income tax authority to appoint
any income tax authority subordinate it and such other executive or ministerial officers and staff
as may be necessary. The Board may also appoint value chartered accountants or experts, but
their appointment shall not be subject to rules regulating the Govt employees.
The Board directs and empowers the Regional Commissioners, Commissioners (Appeals), and
Commissioners to perform functions, and decides their jurisdiction. All income tax
authorities and other persons employed in the execution of the ordinance shall observe and
follow the orders instructions and direction issues orders, instruction, or directions that will
interfere with the discretion of the Commissioner of income tax (Appeals) in the exercise of
appellate function.
Finance act 2007-2008(started 1st July 2007 onward) rescind (withdraw)CBR act 1924 and
promulgated(Imposed)Federal board of revenue(FBR) through which CBR now called FBR the
Federal Board Of Revenue(FBR previously CBR) is the highest tax authority in Pakistan. It is
constituted under the provisions of Federal board of revenue act. 2007 [2(11)]. All tax authorities
are appointed by it. FBR/CBR may appoint as many officers as it deems necessary. The
following authorities are appointed by it.

i.Director General of inspection.

ii.Director General of Training and research.
iii.Director General of investigating and intelligence.
iv.Regional commissioner of income tax (RICT).
v.Commissioner of Income Tax (CIT).
vi.Commissioner of income tax (Appeals)
vii.Taxation officer which includes[2(65)]
a. Additional Commissioner of income tax

From the desk of: Sir.Zaeem Farooqui 12

 b. Deputy Commissioner of income tax.
c. Assistance commissioner of income tax.
d. Income tax officer.
e. Special officer or
f. Any other officer appointed by FBR/CBR.
viii.Valuers.
ix. Firms of Charted Accountants to conduct the audit of any person.

Functions and powers of FBR/CBR:

The FBR/CBR shall determine the jurisdiction of different tax authorities.

All officers and employed in the execution of the income tax ordinance
shall observe and follow the order, instruction and direction of
FBR/CBR [209(1) & 214(1)]. However the FBR/CBR cannot issue
such order instructions of directions which may be considered as
interference in the appellate functions of commissioner (Appeals).
The Federal Board of Revenue in performance of its functions:
1. determines the tax year
2. recognizes provident fund
3. recognizes qualified income tax practitioners
4. frames rules for income tax practice
5. appoints income tax authorities
6. empowers income tax authorities
7. direct income tax authorities
8. Determines jurisdiction of the income tax authorities.

FBR/CBR are the highest authority within the frame work of income tax
ordinance. It enjoys several powers and performs certain functions
under certain functions under the ordinance .the FBR/CBR, beside
others, is empowered to:

i. Grant exemptions from tax to the newly established industrial undertakings

and make rules for granting such exemptions.
ii. Make rules for appointment of values and other matters related to their
smooth functioning.
iii. Make rules for the recovery of tax from the tax payer who is in default.
iv. Make rules for tax credit for certain investments.
v. Certify an institution as conducting research in Pakistan.
vi. Grant approval to leasing companies and modarabas.
vii.Specify the method of accounting for certain business, or any other source of
income or any class of persons. [32(3)]
viii.Approve a security for the purposes of taxation of “Profit on debt” [46(d)].
From the desk of: Sir.Zaeem Farooqui 13
Powers and function of income tax officer(I.T.O)

Section 2[65] defines the powers of income tax officer which delegated to him either by
commissioner of income tax (CIT) for regional commissioner of income tax (RICT) some of
these powers are as follows:

i.Issue legal notice to tax payer.

ii.Extension of tax return submission data.
iii.Approve imposition of penalty.
iv.Make inquiries.
v.Rectify mistake.
vi.Allows a person to change the method of accounting.
vii.Make an assessment order if the tax payer has not furnishes his return of income.
viii.Authorize a person to maintain the prescribed records, book accounts etc.
ix.Impose additional tax if a person is fail to pay the tax by due date.
x.Enter the search premises.
xi.Allow a person to use special tax year.
xii.Permit the change stock valuation method.
xiii.Take all necessary action for recovery of tax from tax payer.
xiv.Require a person to furnish the return of income.

All Above function are granted by tax officer from (CIT) (Commissioner of income Tax) or
(RICT)(Regional Commissioner of income tax) under section 210 of the income tax
ordinance.

“The more that you read, the more things you will know. The more that
you learn, the more places you'll go. I am not a teacher, but an
awakener.”

By: Sir. Zaeem Farooqui

From the desk of: Sir.Zaeem Farooqui 14