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206. Recognised Associations of Accountants for the purpose of section 157.-The following bodies are recognised by the Board as association of accountants for the purpose of sub-clause (iii) of clause (b) of sub-section (2) of section 157, namely:-
(I) The Institute of Chartered Accountants in England and Wales;
(ii) The Institute of Chartered Accountants in Scotland;
(iii) The Institute of Chartered Accountants in Ireland;
(iv) The Society of Incorporated Accountants and Auditors, London [;]
(v) The Association of Certified Accountants, United Kingdom.

207. Appointment of valuers.- (1) A person desiring to be appointed as a valuer within the meaning of sub-section (3) of section 4 shall make an application to the Board or the Regional Commissioner of Income Tax in duplicate setting out the fact or facts by virtue of which he claims to be qualified for such appointment.

(2) For the purpose of sub-rule (1) a person qualified for appointment as a valuer means a person who:-

(a) holds a degree or equivalent qualification in civil engineering or mechanical engineering or mechanical and electrical engineering from any University incorporated under any law for the time being

or accredited or affiliated by any association of universities or college in force in Pakistan and Azad Kashmir or a like degree or qualification conferred by any foreign university incorporated by law of that country and recognised by a Pakistani University; or

(b) holds an internationally recognised qualification in architecture equivalent to or comparable with the Associateship of Royal Institute of British Architects; or

(c) having successfully completed a diploma course in architecture or civil engineering or mechanical engineering or mechanical and electrical engineering or automobile engineering from a recognised institution has worked with a qualified architect or engineer or in a Government or quasi-Government department for a period of three years; or

(d) has held the insurance surveyor certificate issued by the department of Insurance for a period of five years; or

(e) has retired after putting in satisfactory service in the Income Tax Department or the Customs Department or judiciary or in a revenue collecting agency of the Government for period of not less than ten years in a post or posts in a grade not less than Grade 17; or

(f) for the purpose of valuation of such assets as require specialised knowledge not available to persons qualified under clauses (a), (b), (c), (d) and (e) of this sub-rule, any person, who in the opinion of the Board or the Regional Commissioner of Income Tax is fit to be appointed as a valuer.

(3) Notwithstanding anything contained in sub-rule (2), no person shall qualify for appointment as a valuer if-
(a) he has been dismissed or removed from Government service; or
(b) he is an undischarged insolvent; or
(c) he has been convicted of any offence under any law or has been found guilty of misconduct in his professional capacity which, in the opinion of the Board or the Regional Commissioner Income Tax, renders him unfit to be registered as a valuer; or
(d) he has been representing assessees before income tax authorities within the meaning of sub-section (1) of section 157.

(4) On receipt of an application under sub-rule (1), the Board or the Regional Commissioner of Income Tax may make such enquiries or call for such further information or evidence as may be deemed necessary.

(5) If the Board or the Regional Commissioner of Income Tax is satisfied that the person should be appointed as a valuer within the meaning of sub-section (3) of section 4, it shall cause an order to be issued to that effect and the fact of such order having been made shall be communicated to the Commissioner.

(6) The appointment of valuer may be terminated by the Board at its discretion or the Regional Commissioner of Income Tax at his discretion at any time without assigning any reason and without any compensation.

207A. Valuation of immovable properties.- The valuation of immovable properties for the purposes of section 13 of the Income Tax Ordinance, 1979, shall be taken to be-

(i) in the case of open plots the value, determined by the development authority or government agency on the basis of auction price in respect of similar plots in the area where the plot in question is situated.

(ii) in other cases the value determined by the District Collector for the purposes of stamp duty.

(iii) in the case of properties given on rent, equal to ten years’ capitalized value based on annual rental value is defined in clause (b) of sub-section (2) of section 19 of the Ordinance.

(iv) in the case of agricultural land equal to the average sale price of the sales recorded in the revenue record of the estate in which the land is situated.

207B. Valuation of motor cars and jeeps.- The value of motor cars and jeeps shall be determined in the following manner, namely:-
(a) The value of the new imported car or jeep shall be the C.I.F. value of such car or the jeep, as the case may be, plus the amount of all charges, customs-duty, sales tax, levies, octroi, fees and other duties and taxes leviable thereon and the costs incurred till its registration.

(b) The value of a new car or jeep purchased from a manufacturer or assembler or dealer in Pakistan, shall be the price paid by the purchaser, including the amount of all charges, customs-duty, sales tax and other taxes, levies, octroi, fees and all other duties and taxes leviable thereon and the costs incurred till its registration.

(c) The value of used car or jeep imported into Pakistan shall be the imported price adopted by the customs authorities for the purposes of levy of customs-duty plus freight, insurance and all other charges, sales tax, levies, octroi, fees and other duties and taxes leviable thereon and the costs incurred till its registration.

(d) The value of a car or jeep specified in clause (a), (b) and (c) at the time of its acquisition shall be the value computed in the manner specified in the clause (a) or clause (b) or clause (c), as the case may be, as reduced by a sum equal to ten per cent of the said value for each successive year, up to a maximum of five years.

(e) The value of a used car or jeep purchased by an assessee locally shall be taken to be the original cost of the car or the jeep determined in the manner specified in clause (a) or clause (b) or clause (c), as the case may be, as reduced by an amount equal to ten per cent for every year following the year in which it was imported or purchased from a manufacturer:

Provided that in no case the value shall be determined at an amount less than fifty per cent of the value determined in accordance with clause (a), (b) or (c) or the purchase price whichever is more.

207C. Valuation of articles or goods donated.- For the purposes of sub-section (1) of section 47 of the Ordinance, the value of any article or goods donated shall be determined in the following manner, namely:-

(i) The value of articles or goods imported into Pakistan shall be the value determined for the purposes of levy of customs duty and the amount of such duty and sales tax, levies, fees, octroi and other duties, taxes or charges leviable thereon and paid by the door;

(ii) the value of articles and goods manufactured in Pakistan shall be the prices as recorded in the purchase vouchers and the taxes, levies and charges leviable thereon and paid by the donor:

(iii) articles and goods which have been proviously used in Pakistan and in respect of which depreciation has been allowed, the written down value, on the relevant date as determined by the income tax authority:

(iv) the value of a motor vehicles shall be the value as determined in accordance with rule 207B: and

(v) the value of articles or goods other than those specified above, shall be the fair market value as determined by the concerned Deputy Commissioner of Income Tax.

Income year…………………………………….
Assessment year………………………………..

To

The Deputy Commissioner of Income Tax,

Circle-------------Zone---------

I,------------of-----------hereby declare that I have paid taxes on income by deduction or other wise in the territory of ----amounting to----in respect of income from sources therein for the income year ending------amounting to--------and that Pakistan tax amounting to Rs.--------is also payable on the said income.

2. I further declare that I was resident in Pakistan for the period on the basis of which the doubly taxes income stated above is assessable in Pakistan.

3. I now apply for relief by way of tax credit amounting to Rs.-------------under section 164 of the Income Tax Ordinance, 1979. My income from all source to which to ordinance applies during the income year ending on------19
------amounted to Rs.------only, as shown in my return of income attached herewith/already submitted.

Signature____________________________
Name_______________________________
Address_____________________________
National Tax Number                          
Dated------19----

210. Documents required to be furnished alongwith application for relief from double taxation.- Every application made under rule 209 shall be accompanied by proper evidence regarding payment or deduction of tax for Which credit is claimed.

211. Persons required to produce tax clearance certificate and exceptions therefrom.- (1) Every person, not being a person domiciled in Pakistan, shall at the request of any officer of customs, present a tax clearance certificate issued to him under sub-section (1) of section 82 or an exemption certificate under sub-section (2) of the said section, as the case may be, for examination before he leaves Pakistan.

(2) Notwithstanding anything contained in sub-rule (1) and subject to provisions of sub-rule (3), no tax clearance certificate or exemption certificate shall be required to be produced in the case of following persons, namely:-
(i) all persons below the age of eighteen years;
(ii) passengers who can show by the dates stamped on their passports, or by other reliable evidence that-

(1) they have not spent more than ninety days at a time in Pakistan; and

(2) they have not spent more than ninety days in any financial year in Pakistan:
(iii) passengers travelling by a pilgrim ship which sails direct from a port in Pakistan to Jedda;
(iv) all employees of the Central and Provincial Governments and local authorities in Pakistan;
(v) all members of Diplomatic, Trade or Commercial Missions appointed by foreign Governments, Trade Commissioners and Consular Officer de carriere, and all whole-time employees of such Diplomatic Missions, Trade Commissioners and Consular Officers;
(vi) all officers and employees of foreign Governments visiting Pakistan on duty;
(vii) the wives and dependents of persons covered by clauses *(iv), (vi) and (vii);

* the clause seem to have inadvertently been referred to as "(iv), (vi) and (vii)" inserted of probably intended clauses "(iv),(v) and (vi).

(viii) ladies other than professional entertainers;
(ix) all experts visiting Pakistan under technical assistance and aid schemes whose salary or remuneration is exempt from payment of tax under a special or general agreement.

(3) For the purpose of the exceptions made under sub-rule (2), officer of customs and owner or charterer of a ship or air craft may accept a certificate issued by-
(i) the Head of the Department in which the person is serving in the case of employees of the Central and Provincial Governments of Pakistan and the wives and dependents of such employees; and the Principal Officer in the case of employees of local authorities established in the Provinces of Pakistan and the wives and dependents of such employees;
(ii) the Head of a Diplomatic Mission or any member of the Mission authorised by him in this behalf in the case of members and employees of diplomatic Missions and the wives and dependents of such employees;
(iii) the Trade Commissioner or Consular Officer or any officer authorised by him in this behalf in the case of persons serving under him and the wives and dependents of such persons.

(4) The certificate referred to in sub-rule (3) shall be in the following form, namely:-

Certified that........................................................................................is a whole-time employee.
*the wife/dependent of............who is a whole-time employee of.........and that he has been employed in his present post since................

Signature______________
Designation____________
Address_______________
Dated_________________

*Delete the inappropriate words.

(5) For the purposes of sub-rule (1), "a person domiciled in Pakistan" means a person who can produce a Pakistan Passport issued by a competent authority.

212. Power to exclude persons from the scope of exception.- (1) The Deputy Commissioner of Income Tax may at his discretion, issue an order in respect of any person who would otherwise be covered by any or more of the exception laid down in rule 211 excluding the said person from the scope of the exception.

(2) For the purpose of sub-rule (1) and rule 213, Deputy Commissioner of income tax means the Deputy Commissioner of Income Tax of the area in which a person resides or carries on the business, profession or vocation or where the business, profession or vocation is carried on at more than one place then the Deputy Commissioner of Income Tax of the area in which the principal place of business, profession or vocation is situated, as the case may be, or any other officer authorised by the Board of the Commissioner to issue tax clearance certificate or exemption certificate.

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