This document provides information about tax deducted at source (TDS) rates for the tax years 2022-2023 and 2023-2024 in Pakistan. It outlines the TDS rates for various sections like section 52, 89, 53H, 56, and introduces some new sections like section 125 and 119. The key changes are an increase in TDS rates for services such as mobile networks, shipping agencies, and payments to non-residents. A TDS chart for 2023-2024 is also presented.

1. Training on
Tax Deducted at Source
(TDS)

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3. Example of TDS

4. •
When should TDS be deducted and by
whom?

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6. Steps to charge and remit TDS

7. Steps to charge and remit TDS

8. According to Section 59 of
Income Tax Ordinance 1984,
the TDS deposited withing
prescribed time.
1.Any month from
July to May of a
year
2. Any day from
1 to 20 June of a
year
3. Any day from
21 to 28 June of
a year
4. On the 29 & 30
June of a year
W ithin 2 weeks
from the end of the
month
W ithin 7 days
after the deduction
or collection
The next day of
the deduction or
collection
Same day

9. Deposit of TDS

10. Failure to TDS
TO AVOID THE PENALTY
RESPONSIBLE PERSON SHALL
DEDUCT OR COLLECT AT SOURCE
FOLLOWING THE RATES. BEFORE
LAST DAY OF DEPOSITED TIME.

11. The Difference of TDS

12. Section 52 (contract/subcontract)
• upto 2 lac- Nil
• More than 2 lac upto 5 lac - 1%
• More than 5 lac to 15 lac- 2.5%
• More than 15 lac to 25 lac- 3.5%
• More than 25 lac to 3 corer- 4%
• More than 3 corer- 5%
TDS 2022 TDS 2023
Section 89 (contract/subcontract)
• Not more than 50 lac- 3%
• More than 50 lac not more 2
corer- 5%
• More than 2 corer- 7%
• Any nicotine company- 10%

13. TDS 2022 TDS 2023
Section 52 (Oil Supply)
• Oil marketing company upto 2 lac- Nil
• if payment exceeds 2 lac .60%
Oil supply by agent, dealer
• The charge will 1%
oil refinery company
• The rate was- 3%
Gas supplied by
• A gas transmission co- 3%
• Company engage in gas distribution- 3%
Section 89 (Oil Supply)
• Company supply- .6%
Oil supply by agent, dealer
• The charge will 1%
oil refinery company
• The rate was- 3%
Gas supplied by
• A gas transmission co- 3%
• Company engage in gas distribution- 3%

14. TDS 2022 TDS 2023
Section 52AA
• Identing Commission- 7.5%
• Mobile Network- 10%
• Motor Garage- 5%
• Shiping Agency- 5%
• Private container or port- 5%
• Transport Provide- 3%
Section 90
• Identing Commission- 8%
• Mobile Network- 12%
• Motor Garage- 8%
• Shiping Agency- 8%
• Private container or port- 8%
• Transport Provide- 5%

15. TDS 2022 TDS 2023
Section 53H
• RAJUK & CDA- 4%
• Other excluding RAJUK & CDA- 3%
• Areas within the jurisdiction of a
paurasabha 3%
• Area any other paurashabha-2%
• Area not mentioned- 1%
Section 125
• RAJUK & CDA- 8%
• Other excluding RAJUK & CDA- 6%
• Areas within the jurisdiction of a
paurasabha 6%
• Area any other paurashabha-4%
• Area not mentioned- 2%

16. TDS 2022 TDS 2023
Section 56 (non-residence)
• Certification- 30%
• Contractor- 5%
• Advisory & Consultancy- 30%
• Pre-Shipment- 30%
• Any Other Payment-30%
Section 119 (non-residence)
• Certification- 20%
• Contractor- 7.5%
• Advisory & Consultancy- 20%
• Pre-Shipment- 20%
• Any Other Payment-20%

17. Section that Extinct

18. Section that Added

19. TDS Chart of
2023-2024

20. TDS Chart in a brief
2023-2024
Here it is.

21. Breakdown The TDS Rate

29. And this is all from
Myself