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INCOME TAX
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SECTION (2016-2017)
SOME
IMPORTANT
QUESTIONS
RELATED
INCOME TAX
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INCOME TAX
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SECTION (2016-2017)
...: Basic concept:
1. Income: Return from
i) Work
ii) Property
iii) Investment
iv) Business/Professions
Taxable income:
2. Total income-zakat, wpf,wwf
3. Person:
i) individual
ii) AOP
iii) company
Iv) Fed. Govt
V) foriegn govt
vi) sundivision of for. Govt
Vii)International org.
4. Resident Individual.
i) Stay 183 days or more
ii) employee of govt working abroad.
5. Res. Company
i) incorporate by or under any law in pakistan
ii) wholly control in pakistan
iii) provincial/Local govt
6. Res. AOP
Wholly or partly control in pakistan
7. Tax year
Normal tax year
Special tax year
Transitional tax year
NTY:
i) 12 months,
ii) End on 30th june
iii) donoted by calender Year in which end date fall.
STY.
i) 12 months
ii) period other than NTY
iii) denoted by Calender year related to normal year in which ending date fall.
TTY:
i) Period from end of last tax year to start of new changed tax year.
ii) denoted by transitional.
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INCOME TAX
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SECTION (2016-2017)
Universal Assessment:
i) Every person who furnished income tax return on or after 01-01-2002,
a) CIR shall treated to have made assessment of T.Income & tax due equal to amounts of return.
b) Assessmnet order by CIR issued on the date of furnishing of return
1A. CIR may audit u/s 177.
2. Return of income shall be taken to complete.
3. Notice of deficiencies by CIR in case of incomplete return other than deficiencies in taxable income.
4. Non compliance of notice treated to incomplete return
5. Compliance of notice leads to complete return
6. No notice after 180 days from the end of year in which return is submitted
.
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INCOME TAX
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SECTION (2016-2017)
Appeal
Definantion:
“Apply to higher court for revision of lower courts decision APPEALS Complaints to superior court for injustice done by inferior
court Definitions
Assessment of non-resident currying on shipping business. An amendment in assessment by the commissioner. Assessment of
a person who has not furnished return. Appealable Orders/Decisions “
Determination of amount refund or adjustment of excess tax. Order to pay Penalty, Additional tax/ Default surcharge
Assessment of non-resident carrying transport business Appealable Orders/Decisions
To obtain Information or Evidence etc. Exceptions(Not Appealable Orders) To produce Wealth Statement To produce books of
Accounts
Appeal to Supreme Court Appeal to High Court Appeal to Appellate Tribunal Appeal to Commissioner
May appeal admit after 30 days if there is solid reason of delay Delay in filling the Appeal within 30 days Time for filling an
Appeal Only taxpayer has right to Appeal Right of Appeal Only taxpayer can file appeal against appealable order Against
the order of Officer of Inland Revenue. Appeal To Commissioner
Challan for Appeal fee Power of attorney in favour of authorized representatives An order of copy Reason of Appeal
Prescribed form of Appeal Documents to be Submitted Appeal To Commissioner
Taxpayer paid the amount of tax than can file the appeal against order of assessment Payment of Tax Application Fee a) In case
of appeal against an assessment Rs. 1000 b) In any other case i. Rs.1000 for Company ii. Rs.200 for Other person Appeal To
Commissioner
Cancel the assessment Increase the assessment Reduction the assessment Conform the assessment Decision of Appeal 1)
In case of order of assessment, he may The Commissioner Appellant (Taxpayer) Hearing of Appeal Appeal To
Commissioner
Decrease the refund amount of tax 4) In any Other case makes such orders as he thinks fit. Increase the refund amount of tax
Decrease the penalty 3) In case of Refund of Tax, he may Increase the penalty Cancel the penalty Conform the penalty
Appeal To Commissioner 2) In case of Penalty, he may
E Within 120 days from filing Appeal Time For Decision Of Appeal Appeal To Commissioner The commissioner , as soon as
practicable, after deciding an appeal Shall communicate to order to: a. The appellant(taxpayer) b. The Commissioner
Communication of Order xtended by 60 days for reason to be recorded in Writing
Within 60 days Time for filling an Appeal Tax Department Taxpayer Right to Appeal Consider as highest judicial authority in
matters of Tax Second Court of Appeal Appeal is made against the decision of the Commissioner Against the decision of
commissioner Appeal to Appellate Tribunal
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INCOME TAX
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SECTION (2016-2017)
Challan for Appeal fee Power of attorney in favour of authorized representatives An order of copy Reason of Appeal
Prescribed form of Appeal Documents to be Submitted After 60 days if there is solid/ genuine reason of delay Delay in filling an
Appeal Appeal to Appellate Tribunal
A taxpayer is entitle to file an appeal to appellate tribunal if he has paid the tax according to decision of commissioner (appeal)
Payment of tax No fee shall be payable if appeal is filed by income Tax department No fee for Department The prescribed fee
shall be Rs.2000 in all case Application Fee Appeal to Appellate Tribunal
If amount of tax Rs. 5000,000 than appeal may be heard by single member and in other case by more members. Number of
members Tax department Taxpayer Hearing the Appeal Appeal to Appellate Tribunal
Cancel 2) It may return back the case to commissioner for making such enquiry or taking such action as the Appellate tribunal direct
3) The appellate Tribunal not increase the amount of any assessment or penalty or decrease amount of any refund unless taxpayer
has been given solid reason. Change Confirm Decision of Appeal 1) In case of assessment order, it may Appeal to Appellate
Tribunal
Within 6 month of its filing Time for Decision of Appeal Appeal to Appellate Tribunal 4)Where the appeal relate to decision other
than in respect of assessment, appellate tribunal may make an order to confirm, change, cancel decision.
Communicate its order to taxpayer and commissioner as soon as possible. Communication of Order It can refer the case to high
court The order/decision of appellate tribunal on point of Law is no final The order/decision of appellate tribunal on point of fact is
final Reference to High Court Appeal to Appellate Tribunal
within 90 days of communication of decision of appellate tribunal Time for giving Appeal Tax department(commissioner)
Taxpayer Right to Appeal The order of appellate tribunal on point of law may be refer to high court Against the Order of
Appellate Tribunal Reference to High Court
The application fee by a person other than commission shall be Rs.100 Application Fee Challan for application fee Statement
of the case stating any question of Law Application in prescribed form Documents to be Submitted Reference to High Court
However the high court may give stay of tax demand for the period of 6 month if application given by a taxpayer, he required to pay
amount of tax Payment of Tax Heard by a bench not less than two judges of high court ,if the bench is satisfied it may proceed
to heard appeal Hearing of Application Reference to High Court
However, an appeal to the supreme court can be filed only Article 185(3) of Constitution if supreme court grants to leave to appeal.
Income tax ordinance 2001 does not provide any provision regarding an appeal to supreme court against order of high court.
Appeal to Supreme Court
The cost of appeal shall be borne the parties as decided by supreme court. The decision of supreme court shall be communicated
to Appellate Tribunal for its implementation The decision of supreme court shall be final Appeal to Supreme Court
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INCOME TAX
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Assessment under income tax ordinance 2001
ASSESSMENT sec 120
A charge imposed by government on the annual gains of a person, corporation, or other taxable unit derived through work, business
pursuits, investments, property dealings, and other sources determined in accordance with the internal revenue code or state law.
the return shall be taken for all purposes of this Ordinance to be an assessment order issued to the taxpayer by the Commissioner
on the day the return was furnished. the Commissioner shall be taken to have made an assessment of taxable income for that tax
year, and the tax due thereon, equal to those respective amounts specified in the return; and Sec(120) Assessments means
,Where a taxpayer has furnished a complete return of income (other than a revised return under sub-section
(6) of section 114) for a tax year ending on or after the 1st day of July, 2002,-
Where the return of income furnished is not complete, the Commissioner shall issue a notice to the taxpayer informing him of the
deficiencies (other than incorrect amount of tax payable on taxable income, as specified in the return, or short payment of tax
payable) and directing him to provide such information, particulars, statement or documents by such date specified in the notice.
Where a taxpayer fails to fully comply, by the due date, with the requirements of the notice under sub-section (3), the return
furnished shall be treated as an invalid return as if it had not been furnished
The amount of tax due the taxable income (2) As soon as possible after making an assessment under this section, the
Commissioner shall issue the assessment order to the taxpayer stating— the Commissioner may, based on any available
information or material and to the best of his judgment, make an assessment of the taxable income 5[or income] of the person and
the tax due thereon. produce before the Commissioner, or any person employed by a firm of chartered accountants 4[or a firm of
cost and management accountants] under section 177, accounts, documents and records required to be maintained under section
174, or any other relevant document or evidence that may be required by him for the purpose of making assessment of income and
determination of tax due thereon, furnish the statement as required under section 116; or furnish a return as required under
section 143 or section 144; or furnish a statement as required by a notice under sub-section (5) of section 115; or (1)Where a
person fails to
The concept of Universal Self Assessment is embodied in section 120 of the IncomeTax Ordinance, 2001. Accordingly, all returns of
income, other than the revised returns under sub-section (6) of section114, filed for the tax year 2003 onwards shall be returns of
Universal Self Assessment. In view of clause (b) of section 120, a return qualifying for acceptance under Universal Self
Assessments shall be deemed to be the assessment order made and issued by the Commissioner on the date the return was
furnished”.
(2) As soon as p (1)Where a person required by the Commissioner through a notice] to furnish a return of income for a tax year
fails to do so by the due date, the Commissioner may, based on any available information and to the best of the Commissioner‘s
judgment, make an assessment of the taxable income of the person and the tax due thereon for the year. (3) An assessment order
shall only be issued within five years after the end of the tax year, or the income year, to which it relates. the time, place, and
manner of appealing the assessment order. the amount of tax paid, if any; and the amount of tax due; the taxable income of
the taxpayer for the year; ossible after making an assessment under this section, the Commissioner shall issue, in writing, an
assessment order to the taxpayer stating
The Commissioner has power to amend an assessment by making such alteration or additions as the Commissioner considers
necessary to ensure that the taxpayer is liable for the correct amount of tax. An assessment order can only be amended within five
years from the end of the financial year in which the Commissioner has issued or is treated as having issued the original
assessment order. The Commissioner has power to make further amendments as many times as may necessary within the later of i)
5 years from the end of financial year ii) 1 year from the end of the financial year in which amendment was made
Where a person does not produce accounts and records, or details of expenditure, assets and liabilities or any other information
required for the purposes of audit under section 177, or does not file wealth statement under section 116, the Commissioner may,
based on any available information and to the best of his judgment; make an amended assessment. Subject to sub-section (9), the
Commissioner may amend, or further amend, an assessment order, if he considers that the assessment order is erroneous in so far
it is prejudicial to the interest of revenue. Any amended assessment order under sub-section (5A) may be passed within the time-
limit specified in sub-section (2) or sub-section (4), as the case may be. The following points needs to be remembered for amended
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INCOME TAX
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SECTION (2016-2017)
assessment: 1. An amended assessment order is to be treated in all respects as an assessment order the purpose of this
Ordinance, other than for the purposes of sub-section(1) of section 122.
Notwithstanding anything contained in this Ordinance, the provisional assessment order completed under sub-section (1) shall be
treated as the final assessment order after the expiry of sixty days from the date of service of order of provisional assessment and
the provisions of this Ordinance shall apply accordingly Where in response to a notice under sub-section (3) or sub-section (4) of
section 114 a person fails to furnish return of income for any tax year, the Commissioner may, based on any available information or
material and to the best of his judgment, make a provisional assessment of the taxable income or income of the person and issue a
provisional assessment order specifying the taxable income or income assessed and the tax due thereon.
In this section, concealed asset means any property or asset which, in the opinion of the Commissioner, was acquired from any
income subject to tax under this Ordinance The Commissioner shall finalize a provisional assessment order or a provisional
amended assessment order as soon as practicable Where a concealed asset of any person is impounded by any department or
agency of the Federal Government or a Provincial Government, the Commissioner may, at any time before issuing any assessment
order under section 121 or any amended assessment order under section 122, issue to the person a provisional assessment order
or provisional amended assessment order, as the case may be, for the last completed tax year of the person taking into account the
concealed asset.
Where the ownership of any property the income from which is chargeable to tax under this Ordinance is in dispute in any Civil Court
in Pakistan, an assessment order or amended assessment order in respect of such income may be issued at any time within one
year after the end of the financial year in which the decision of the Court is made.
Rectification of mistakes sec 221 if it is, in substance and effect, in conformity with this Ordinance and the person assessed, or
intended to be assessed or affected by the document, is designated in it according to common understanding (b) Affected by
reason of any mistake, defect, or omission therein, (a) Quashed or deemed to be void or voidable for want of form; or Any of
assessment or other document purporting to be made, issued, or executed under this Ordinance may not be The production of an
assessment order or a certified copy of an assessment order shall be conclusive evidence of the due making of the assessment
and, except in proceedings relating to the assessment, that the amount and all particulars of the assessment are correct.
Types of Income
1. Salary
2. House Property
3. Business / Profession
4. Capital Gain
5. Other Sources
Types of Assessment
1. Best Judgment Assessment, Sec 121
2. Amendment of assessments , Sec 122
3. Provisional assessment ,Sec 122C
4. Assessment Of Persons Who Have Not Furnished A Return , sec(121)
5. Self assessment 1. Sec 140 A – Self Assessment 2. Sec 143 (3) – Regular / ScrutinyAssessment 3. Sec 144 –
Best Judgment Assessment 4. Sec 147 – Assessment / Reassessment of Income 5. EscapingAssessment
Procedure of Taxation The usual process ofT axation is:
1)The assessee earns income
2) He deposits
3)The assessee fils IncomeTax Return (IT R)
The usual process ofTaxation is:
1)The assessee earns income
2) He deposits tax – based on self calculation – or as determined by hisT ax Consultant
3)T he assessee fils IncomeT ax Return (IT R) Assessee The ‘Person’ who is under assessment is called the Assessee The
‘Person’ who is under assessment is called the Assessee. The Person / Assessee can be an Individual / HUF / Firm / LLP /
Cooperative / Company / AOP / BOI / Artificial Juridical Person
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INCOME TAX
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Evidence of assessment
The production of an assessment order or a certified copy of an assessment order shall be conclusive evidence of the due making of
the assessment and, except in proceedings relating to the assessment, that the amount and all particulars of the assessment are
correct. The production of an assessment order or a certified copy of an assessment order shall be conclusive evidence of the due
making of the assessment and, except in proceedings relating to the assessment, that the amount and all particulars of the
assessment are correct.
I
Messrs KURDISTANTRADING COMPANY (Partnership, firm) through Authorized Attorney AminuddinAnsari for Applicant. Amjad
Jawaid Hashmi for Respondent. Before AqeelAhmed Abbasi and Sadiq Hussain Bhatti, JJ SINDH HIGH COURT
(a) Whether in terms of section 133(2A) of the Income Tax Ordinance,2001 on the date of hearing of appeal on 10-10- 2009 when
more than six months had gone since the filing of appeal on 12-4- 2008; the Appellate Tribunal ceased to have jurisdiction to hear
and decide th e appeal and the relief wanted in the grounds of appeal by the appellant/tax payer shall be deemed to have been
allowed to the tax payer? (b) Whether clause 3A of Part IV of the Second Schedule to the Income Ta x Ordinance, 2001 inserted
through Finance Act, 2004, is in the nature of corr ect/beneficial legislation and is applicable to tax year 2004 and the applicant/ tax
payer is entitled for exemption claimed? AQEEL AHMED ABBASI, J.--- Being aggrieved and dissatisfied with the order dated 30-
10- 2009 passed by the Income Tax Appellate Tribunal in I.T.A. No.281/KB/2008 (Tax Year 2004), whereby the appeal filed by the
applicant was dismissed. The applicant has filed immediat e Reference Application under section 133(1) of Income Tax Ordinance,
2001 and has wishe d- for the following two questions of law, which according to learned counsel for the applicant arise from the
impugned order passed by the Tribunal and require authoritative pronounce ment by this Court
The explanation furnished was not found satisfactory by the taxpayer, Brief facts as recorded by the Appellate Tribunal and stated
by the learne d advice for the applicant in the instant reference application are that the taxpayer filed return of income for tax year
2004 declaring income of Rs. 814,064. The assessment was deemed to have been finalized under the p rovisions of section 120 of
the Income Tax Ordinance, 2001. The Addition al Commissioner of Income Tax found the deemed assessment wrong in s o far as
damaging to the interest of revenue and he issued show- cause notice to the taxpayer as under:-- "On examination of your case
record for the Tax Year 2004 open th at you have declared income from score amounting to Rs.42,766,374 and claimed its
exemption under State Bank of Pakistan, Circ0ular No.29 of 2 002. The exemption claimed under State Bank of Pakistan, Circular is
not allowable under Income Tax Ordinance and same is to be disallowed und er section 70 of Income Tax Ordinance, 2001 and
mark up is be treated an d taxed income from business.“
Learned advocate for the applicant has pressed question No. 2 only whic h according to learned advocate is a important question of
law which aris es from the order passed by the learned tribunal in the instant case. Whil e giving the on the other hand, learned
advocate for the respondent has controverted the submissions made by the learned advocate for the applicant and has supported
the impu gned order passed by the Income Tax Appellate Tribunal in the instant case. I t has been contended by the learned
advocate for the respondent that on the expiry of last date for filing of return for the tax year 2004 i.e. 30th Septembe r 2004, the
matter became past and closed transaction for the tax year 2004, whereas the applicant was required to furnish the return of total
income keep ing in view the provision of law as existed on the closing date of the tax year i. e. 30th June 2004brief history of the
case, it has been contended by learned co unsel that for the tax year 2004 the applicant could not file return of inco me within due
date i.e. 30th September 2004
We have heard both the learned counsel and perused the record. S ince the learned counsel for the applicant has pressed question
No .2 only which relates to prospective or retrospective application of Clause (3A) of Part- IV of the Second Schedule, therefore, will
be advantageous to reproduce the provision of Clause (3A) of Part IV of the Second Sched ule, section 34 and section 70 of the
Income Tax Ordinance, 2001 . If we may examine the provision of Clause 3A of Part IV of the Sec ond Schedule to the Income Tax
Ordinance, 2001, it can be seen th at the said provisions are remedial and beneficial in nature as certa in relief has been given to the
tax payers by excluding its benefit d erived by way of waiver of profit and debt or the debt itself, from t he chargeability to tax
In view of hereinabove facts and by applying the ratio of afore cite d judgments, we are of the opinion that the Provision of Clause (3
A) of Part IV of the Second Schedule of Income Tax Ordinance, 200 1 inserted through Finance Act, 2004 are remedial and
beneficial i n nature, hence will apply retrospectively, whereas its benefit may also be extended to the case of the present applicant
for the tax ye ar 2004, which was pending and not finalized in terms of section 1 20(1) of the Income Tax Ordinance, 2001.
Accordingly, instant refe rence application is allowed and the question No.2 as proposed he reinabove through instant reference
application is answered in affi rmative in favour of the applicant. Since the learned counsel for th e applicant has not pressed
question No.1 nor advanced any argu ments in this regard, therefore, we would not answer such questio n, which otherwise,
appears to be a question of law.
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INCOME TAX
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Taxation of a permanent establishment in Pakistan of a non-resident person.-
(1) The following principles shall apply in determining the income of a permanent establishment in Pakistan of a non-resident
person chargeable to tax under the head “Income from Business”, namely:-
(a) The profit of the permanent establishment shall be computed on the basis that it is a distinct and separate person
engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the
nonresident person of which it is a permanent establishment;
(b) subject to this Ordinance, there shall be allowed as deductions any expenses incurred for the purposes of the business
activities of the permanent establishment including executive and administrative expenses so incurred, whether in Pakistan or
elsewhere;
(c) no deduction shall be allowed for amounts paid or payable by the permanent establishment to its head office or to another
permanent establishment of the non-resident person (other than towards reimbursement of actual expenses incurred by the
non-resident person to third parties) by way of:
(i) royalties, fees or other similar payments for the use of any tangible or intangible asset by the permanent establishment;
(ii) compensation for any services including management services performed for the permanent establishment; or
(iii) profit on debt on moneys lent to the permanent establishment, except in connection with a banking business; and
(d) no account shall be taken in the determination of the income of a permanent establishment of amounts charged by the
permanent establishment to the head office or to another permanent establishment of the non-resident person (other than
towards reimbursement of actual expenses incurred by the permanent establishment to third parties) by way of:
(i) royalties, fees or other similar payments for the use of any tangible or intangible asset;
(ii) compensation for any services including management services performed by the permanent establishment; or
(iii) profit on debt on moneys lent by the permanent establishment, except in connection with a banking business.
(2) No deduction shall be allowed in computing the income of a permanent establishment in Pakistan of a non-resident
person chargeable to tax under the head “Income from Business” for a tax year for head office expenditure in excess of the
amount as bears to the turnover of the permanent establishment in Pakistan the same proportion as the non-resident’s total
head office expenditure bears to its worldwide turnover.
(3) In this section, “head office expenditure” means any executive or general administration expenditure incurred by the non-
resident person outside Pakistan for the purposes of the business of the Pakistan permanent establishment of the person,
including –
(a) any rent, local rates and taxes excluding any foreign income tax, current repairs, or insurance against risks of damage or
destruction outside Pakistan;
(b) any salary paid to an employee employed by the head office outside Pakistan;
(c) any travelling expenditures of such employee; and
(d) any other expenditures which may be prescribed.
(4) No deduction shall be allowed in computing the income of a permanent establishment in Pakistan of a non-resident
person chargeable under the head “Income from Business” for –
any profit paid or payable by the non-resident person on debt to finance the operations of the permanent establishment; or
(b) any insurance premium paid or payable by the non-resident person in respect of such debt.
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INCOME TAX
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Salary tax return
Income Tax Return 2015 for Salary Class Presentation BY: Syed Muhammad Jawwad-ACMA Partner-Taxation and
Corporate Affairs Insight Business Consultants Cost and Management Accountants www.ibcs.com.pk
jawwad@ibcs.com.pk 03212271302,02134381881-2
• Obligation to file Income Return • Penalty for Non Compliance • Filer vs. Non Filer • Documents Required to file
Income Tax Return • Salary Case Scenario • E Registration & Enrollment • IRIS Login • Salary Tax Return 2015 •
Wealth Statements • Video • Questions/Answers Presentation Plan
Obligation to file income tax Return • Every company • every person (other than a company) whose taxable income for
the year exceeds the maximum amount that is not chargeable to tax under this Ordinance for the year; [or]] • Any non-
profit organization as defined in clause (36) of section 2; [ ] ] • Any welfare institution approved under clause (58) of Part
I of the Second Schedule;] • Any person has been charged to tax in respect of any of the two preceding tax years; •
Claims a loss carried forward under this Ordinance for a tax year; • owns immovable property with a land area of two
hundred and fifty square yards or more or owns any flat located in areas falling within the municipal limits existing
immediately before the commencement of Local Government laws in the provinces; or areas in a Cantonment; or the
Islamabad Capital Territory
Obligation to file Income tax Return • owns immoveable property with a land area of five hundred square yards or more
located in a rating area. • owns a flat having covered area of two thousand square feet or more located in a rating area;]
• owns a motor vehicle having engine capacity above 1000 CC; [ ] ] • Has obtained National Tax Number
Obligation to file Income tax Return • is the holder of commercial or industrial connection of electricity where the amount
of annual bill exceeds rupees [five hundred thousand] • is [a resident person] registered with any chamber of commerce
and industry or any trade or business association or any market committee or any professional body including Pakistan
Engineering Council, Pakistan, Medical and Dental Council, Pakistan Bar Council or any Provincial Bar Council,
Institute of Chartered Accountants of Pakistan or Institute of Cost and Management Accountants of Pakistan
PENALITY OF NON FILING RETURN − 182. Offences and penalties.— − Where any person fails to furnish a return of
income as required under section 114 within the due date. − Such person shall pay a penalty equal to 0.1% of the tax
payable in respect of that tax year for each day of default subject to a maximum penalty of 50% of the tax payable
provided that if the penalty worked out as aforesaid is less than twenty thousand rupees or no tax is payable for that tax
year such person shall pay a penalty of twenty thousand rupees]
PENALITY OF NON FILING RETURN • 182. Offences and penalties.— • Where any person fails to furnish wealth
statement or wealth reconciliation statement. • Such person shall pay a penalty of Rs. 100 for each day of default.
FILER VS NON FILER • The person whose name is appearing in the list as an "Active Tax Payer" issued by the Federal
Board of Revenue shall be considered as a filer; also a person holding a "Taxpayers' Card". • Non filers while non-filers
means a person who is not a filer of income tax Return. • Non filer has to pay huge taxes
Documents Required to file Income Tax Return • Employee Tax Deduction Certificate • Capital gain Tax Certificate •
Mobile Tax deduction Certificate • Personal Expenses Detail • Bank Statement • Assets and liabilities Detail •
Withholding Tax Deduction Certificate
Practical Section • Salary Case Scenario • E Registration & Enrollment • IRIS Login • Salary Tax Return 2015 • Wealth
Statements