Income Tax

Withholding Tax under Income Tax Ordinance, 2001

Deemed Income Section 7E

Introduction The concept of deemed income Section 7E of the Income Tax Ordinance 2001 means that if a person owns…

2 years ago

Withholding Tax Statement Section 165

Introduction Every prescribed person (withholding agent) shall file a withholding tax statement for each quarter under Section 165 of the…

2 years ago

Payment of Withholding Tax Section 160

Introduction Payment of withholding tax to the Commissioner, is the responsibility of a prescribed person (withholding agent) under Section 160…

2 years ago

Exemption from Withholding Tax Section 159, 152, 153

Introduction Exemption from withholding tax is applied to the Commissioner of Inland Revenue (IR) under Section 159 of the Income…

2 years ago

Withholding Tax On Petroleum Products Section 156A

Introduction Withholding tax on petroleum products is collected under Section 156A of the Income Tax Ordinance, 2001. Section 156A of…

2 years ago

Withholding tax on prizes Section 156

Introduction Withholding tax on prizes is collected under Section 156 of the Income Tax Ordinance, 2001. According to Section 156…

2 years ago

Withholding Tax on Export Proceeds Section 154

Introduction Withholding tax on export proceeds is collected under Section 154 of the Income Tax Ordinance, 2001.   Section 154…

2 years ago

Withholding Tax on Property Income Section 155

Introduction Withholding tax on property income under Section 155 of the Income Tax Ordinance, 2001 is collected on rent of…

2 years ago

Withholding Tax on Residents Section 153

Introduction Withholding tax on residents is collected under Section 153 of the Income Tax Ordinance, 2001.  According to Section 81…

2 years ago

Withholding Tax on Profit on Debt Section 151

Introduction In Pakistan, withholding tax on profit on debt is applicable to interest income earned from various types of debt…

2 years ago