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CHAPTER C.-INCOME FROM SECURITIES AND PAYMENTS MADE TO NON-RESIDENTTS, CONTRACTORS AND SUPPLIERS
57. Quarterly statement required section 141 regarding securities.-- (1) In the
case of income chargeable under the head "interest on securities", the person
responsible for paying the interest shall, at the time of deduction, send to the Income
Tax Authorities specified under rule 51 a statement in the following form and verified in
the manner indicated therein, namely:-
Statement of particulars to be furnished by the person responsible for paying income
chargeable under the head "Interest on Securities", at the time of deduction of
tax under section 50(2).
S. No. |
Name & Address of the recipient of interest |
Description of securities |
Number of securities |
Dates of securities |
Amount of securities |
Period for when interest has accrued Paid |
1 |
2 |
3 |
4 |
5 |
6 |
7 |
Amount of Interest Accrued/Paid. |
Amount of Tax Deducted |
Date of Tax |
Date of Tax Deposited into Govt. Treasury |
Treasury Challan No. |
Remarks. |
8 |
9 |
10 |
11 |
12 |
13 |
I ____________, being the responsible for paying the above interest, etc; do hereby, declare that the above list is complete and that the particulars given above are correct.
| Name and Address_____________ | Signature___________________ |
| Date_________________ | Designation__________________ |
S. No |
AMOUNT OF DEPOSIT AS ON THE DATE OF DEDUCTION |
PERIOD TO WHICH THE INTEREST RELATES |
TOTAL AMOUNT OF INTEREST/ PROFIT PAID |
AMOUNT OF TAX DEDUCTED |
1 |
2 |
3 |
4 |
5 |
DATE OF CREDIT/ PAYMENT OF INTERESTS |
DATE ON WHICH TAX WAS DEPOSITED |
NAME OF BANK BRANCH/ TREASURY OFFICE WHERE TAX WAS DEPOSITED |
REMARKS |
6 |
7 |
8 |
9 |
I hereby certify that the above statement contains complete information of tax deductible under section 50(2A) of the Income Tax Ordinance, 1979 (XXXI of 1979), during the quarter ending on ......... 19 .......
| Name and designation_______________ | Signature_______________ |
| Zonal office___________________ | |
| Address_________________________ (Seal) |
Date______________ |
Name and address of the non-resident from whose payment the tax has been deducted |
Nature of payment |
Date of payment |
Total amount paid after deduction of tax |
1 |
2 |
3 |
4 |
Tax deducted and deposited |
Date of deposit to Government Treasury |
Treasury Challan No. |
5 |
6 |
7 |
"I______________, hereby certify that the above statement contains a complete list of persons from whom tax was deductible under sub-section (3) and (3A) of section 50 of the Income Tax Ordinance, 1979 (XXXI of 1979), during the quarter ending on______199_______.
| Name and Address___________________ | Signature________________________ |
| Date______________________________ | Designation______________________ |
(2)
The statement referred to in sub-rule (1) shall be furnished for every three months period
ending on the 30th September, 31st December, 31st March and 30th June, by the 15th day of
the month next following the aforesaid three months period.
59. Application for Certificate of Exemption from deduction of tax or
deduction at a lower rate under section 50(3).- (1) An application for a certificate
under the proviso to sub-section (3) of section 50 shall be made in the following form,
namely:-
APPLICATION FOR CERTIFICATE UNDER THE PROVISO TO SECTION 50(3) OF THE INCOME TAX ORDINANCE, 1979.
The Deputy Commissioner of Income Tax,
| Circle _______________ | Zone___________________ |
I,________ of________ hereby declare that my
total income computed in accordance with the provisions of the Income Tax Ordinance,
1979:-
(i) was less than the minimum liable to tax;
(ii) amounted to Rs _________on which tax is chargeable at the rate of __________;
(iii) is under the Agreement for Avoidance of Double Taxation signed by the Government of
Pakistan with the Government of__________ the country of my residence, not liable to
Pakistan tax/chargeable to Pakistan at
the rate of ________.
I, therefore, request that certificate may be issued to the person responsible for paying
interest on securities/dividends/royalties/other amounts particulars of which are given in
the Schedule annexed thereto, authorising him not to deduct/to deduct tax at the rate of
__________at the time of payment of such interest or amount.
Signature___________________
Name_______________________
Nationality___________________
Address______________________
National Tax Number (if any)
Dated___________________
I, hereby declare that I am resident/non-resident in Pakistan and that what is
stated in the application is correct.
| Dated________________ | Signature_____________________ Name________________________ Address______________________ |
ASSESSMENT YEAR 19_______
| 1. Full name (in block letters) |
| 2. Nationality |
| 3. Address in home country |
| 4. Address in Pakistan (if any) |
| 5. Period (s) of
stay in Pakistan during the relevant income year. |
| 6. Period (s) of
stay in Pakistan, if any, during the preceding four years (year-wise). |
| 7. Residential status during the relevant income year. |
| 8. Particulars and
quantum of income of any business or trade other than that for which tax relief is being claimed. |
| 9. Whether the
income for which tax relief is claimed is a attributable to a permanent establishment (as defined in a bilateral tax agreement, if any) maintained in Pakistan. |
DECLARATION TO BE MADE BY APPLICANT
I declare that I am beneficially entitled to the income derived from the sources specified in the Schedule overleaf and that to the best of my knowledge and belief all the particulars entered on this form are true and correct in every respect. I, therefore, request.Signature______________
Date_________________
CERTIFICATE OF TAXATION AUTHORITIES
OF _____________________ [**]| Official stamp_____________________ | Signature______________________ Designation_____________________ Date__________________________ |
**Insert the name of the territory with the Government of which the Agreement Convention was made under which exemption from or reduction in Pakistan tax is claimed.
SCHEDULE
(Please give full details of income in respect of which relief is claimed)
PART I
INTEREST ON SECURITIES
Description of securities securities |
Number(s) of securities is payable |
Dates(s) of acquisition of |
Amount(s) of securities |
Date(s) on which the amount(s) |
1 |
2 |
3 |
4 |
5 |
PART-II
PENSIONS AND PURCHASED ANNUITIES
Full Description of income |
Full name and address of person by whom paid |
Correct number if any |
Date or dates on which pension or annuity is payable |
Amount of income from each source (to be entered separately) |
Total amount of income |
1 |
2 |
3 |
4 |
5 |
6 |
PART III
ROYALTIES AND FEES FOR TECHNICAL SERVICES
Full Description of royalties and fees for technical services. |
Full name and address of (a) the person in Pakistan by whom the royalties/fees are paid, (b) the agent, if any in Pakistan by or through whom the payments are made. |
Amount of income from each source(to be entered separately) |
1 |
2 |
3 |
PART IV
INTEREST AND DIVIDEND INCOME
Full Description of income |
Full name and address of person by whom paid |
Amount of income from each source |
Total amount of income. |
1 |
2 |
3 |
4 |
PART V
OTHER INCOME
The nature of payment(s) |
Date(s) of payment |
Total amount |
1 |
2 |
3 |
FORM OF VERIFICATION
I,_________ the petitioner, named in the above petition do declare that what is stated there in is true to the best of my information and belief.
| Dated_____________19 | Signature |
Class of Persons |
Deputy Commissioner of Income Tax |
| (a) Persons whose total income in Pakistan is made up of income wholly taxed at source or dividends or both. | Non-resident Exemption and Refund Circles, if any, existing in the income tax zone having jurisdiction over the person making payment. |
| (b) Persons assessed through statutory agents under section 78 of the Income tax Ordinance, 1979, whether their income arises in a single province or more than one province. | Circle in which the statutory agent carries on the business by reason of which income tax is chargeable in his name under section 78, or where he resides as the case maybe. |
| (c) Other persons | Circle in which direct assessment on income is made. |
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