INCOME TAX RULES, 1982 - PakSearch.com

49. Mode of payment of tax deducted by or on behalf of Government.- All sums deducted in accordance with the provisions of section 50 by or on behalf of Government shall be paid to the credit of the Federal Government on the same day.

50. Mode of payment of tax deducted other than by or on behalf of Government.- All sums deducted or collected in accordance with the provisions of section 50 or the Sixth Schedule other than by or on behalf of Government shall be paid to the credit of the Federal Government by remittance into the Government Treasury or an authorised branch of the State Bank of Pakistan or the National Bank of Pakistan within one week from the date of such deduction accompanied by an income tax challan, blank copies of which may be obtained from the Deputy Commissioner of Income Tax:

Provided that in cases of aforesaid deductions, the Deputy Commissioner of Income Tax may in a special case and with the approval of the Inspecting Additional Commissioner permit an employer to pay the tax deducted from any income chargeable under the head "Salaries" quarterly on September 15, December 15, March 15 and June 15.

51. Authorities empowered to receive challans and statements.- The prescribed Income Tax authorities for the purpose of submission of original copies of the income tax challans under rule 50 shall be specified by the Board through open circular from time to time.

52. Prescribed rate of exchange for salary.- For the purpose of deduction of tax at source, the prescribed rate of exchange for the calculation of the value in rupees of any income chargeable under the head "Salary" which is payable to an employee outside Pakistan by or on behalf of the Government shall be the rate of exchange determined or recognised by the Government for conversion of foreign currency into Pakistan currency on the date of payment.

53. Monthly statement of deduction.- In the case of income chargeable under the head "salary where on the basis of proportionate monthly amount of such salary, income tax is likely to be charged deduction is not made by or on behalf of Government, the person making the deduction shall on or before 15th day of every month send to the Income Tax authority specified under rule 51 a statement required under section 139 in the following form, and verified in the manner indicated therein namely:-

Sr. No.	Name of the employee œ œ œ œ œ œ œ œ œ œ œ œ œ	National Tax Number	Appointment or nature of employment	Total amount of salary, wages, annuities, pension, gratuity, fees, commission allowances of all kinds, perquisites, utilities, etc.
1	2	3	4	5

	Amount of tax deducted
Net amount on which tax has been deducted	During the month	Upto and including the month	Date on which deposited to the credit of Government	Challan No.	Remarks

I ____________ being the person responsible for paying the above salary, etc., do hereby declare that the above list is complete and that the particulars given above are, correct.

NOTE:
1. The total amount of salary, etc., net amount on which tax has been deducted and the amount of tax deducted from the beginning of the financial year or from such month after the 1^st day of July as the employee entered the service of the employer should be shown.
2. In the case of an employee who has left the service of the employer progressive totals of the amount paid, etc. and the tax deducted should be shown up to the last month of the year.
3. The address of the former employee and the new employer of an outgoing employee should be given in the remarks column wherever practicable.

54. Statement of deduction made from payment of contributions to an approved superannuation fund: In case where the trustees of an approved superannuation fund repay any contribution made by the employer to an employee during his lifetime but not at or in connection with the termination of his employment, or in lieu or in commutation of an annuity, they shall forthwith send to the Income Tax authority specified under rule 51, a statement giving the following particulars, namely:-

				The amount of contributions repaid.
Name of the employee	Address	National Tax Number	The period for which the employer has contributed to the Superanuation Fund	Principal	Interest
œ œ œ œ œ œ œ œ œ œ œ œ
1	2	3	4	5	6

Dated ___________________19.
Signature__________________________
Employer's Name_________________________
Adress_________________________
National Tax Numberœ œ œ œ œ œ œ œ œ œ œ

55. Permission to pay deductible tax in lumpsum in certain cases.- In the case of income chargeable under the head "Salary" where deduction is not made by or on behalf of Government, the Commissioner may, in his discretion, notwithstanding anything contained in any other rule, permit an employer to pay tax on the income of his employee chargeable under the head "Salary" in a lumpsum every month based on the average amount of tax deductible every month from such income and to submit at the end of the year to the Income Tax authority specified under rule 51 a statement in the form prescribed under rule 192. Such permission, which shall hold good till it is withdrawn, shall be granted by the Commissioner subject to the following conditions and any other condition or conditions which he may prescribe, namely:-

(a) The employer shall, at the end of each year, calculate the tax due on the income under the head "Salary" paid to his employees during the year and adjust any excess or deficiency in the month of June, such adjustment being made within the terms of Sub-section (1) of Section 50, that is adjustments should be made in each individual case and any excess recovered from one employee should not be adjusted against any short recovery from another employee; and

(b) In the case of an employee leaving service, the particulars mentioned in the return referred to above should be sent forthwith to the Deputy Commissioner of Income Tax concerned.

Date______________	Signature_______________________
Name of person responsible____________	Name Address______________________
For paying the salary etc.______________	National Tax______________________
(if not the employer)	Number of Employer_________________