INCOME TAX RULES, 1982 - PakSearch.com

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60. Form for certificate of exemption from deduction or deduction of tax at a lower rate under sub-section (2) or (3) of section 50.-- (1) On an application made under rule 59, the Deputy Commissioner of Income Tax may, subject to the conditions laid down in sub-rule (2), give a certificate authorising the person making the application to receive income specified in sub-section (2) or sub-section (3) of section 50 without deduction of tax or after deduction of tax at a rate specified therein, in the following form, namely:-

Book No________

Voucher No______

Book No________

Voucher No______

Counterfoil of certificate under proviso to section 50(3) of the Income Tax Ordinance, 1979_________________		Certificate under proviso to section 50(3) of the Income Tax Ordinance, 1979.________________
1. Date.		Income Tax Office.
2. Person to whom given.		Circle____________ Zone____________
3. Person to whom addressed.		_____________________________
4. Rate of deduction sanctioned.		Date__________ 19_____________
5. Description of securities/payments.		To
		I hereby authorise you to deduct at the rate of [*] paying the interest on the following securities to their when ________ making the following.
Initials of the Deputy Commissioner of Income Tax.		present holder __a non resident in payments to Pakistan.
[*] Date on which certificate revised ______19		2. The income in this case is exempt under the Income Tax Ordinance, 1979.
[*] If the certificate is cancelled or revised the facts should be stated in this column giving cross references.		[*] Strike out whichever is inapplicable.

Remarks__________________________ _________________________________	3. This authorisation will remain in force untill the date it is cancelled by me.
Initials of the Deputy Commissioner of Income Tax	Deputy Commissioner of Income Tax Description of securities/payments.___________________________ ________________________________________

(2) The certificate referred to in sub-rule (1) shall be issued only if the Deputy Commissioner of Income Tax is satisfied that the person concerned-

(1) has furnished such return [*] of returns of income as became due, if any, on or before the date on which the application under rule 59 is made; and

(2) is not in default or deemed to be in default in respect of any tax (including advance tax under section 52 or tax payable under section 54).

61. Statement required under section 141 under section 142 regarding deduction of tax made from contractors, suppliers etc. Any person making deduction in accordance with the provisions of sub-section (4) of section 50 shall by the fifteenth day of every month send to the Income Tax authorities specified under rule 51 a monthly statement in respect of payment made by him during the preceding month in the following form, verified in the manner indicated therein namely:-

Statement of Deduction of Tax Made Under Section 50(4) of the Income Tax Ordinance, 1979 During the Month of _____________________________.

Name of Address the recipient	National tax Number	Nature of payment	Contract Order No.	Date of payment	Total amount payable before deduction of tax
1 2	3	4	5	6	7

	Tax deducted and deposited
Amount paid after deduction of tax	Super tax	Income tax	Sur charge	Date of deposite of Tax to Government Treasury	Treasury challan No.	Remarks
8	9	10	11	12	13	14

Name of the office, company etc. making payment____________________________________	Signature________________
Address____________________________________	Name__________________
National Tax Number of payer ž ž ž ž ž ž ž ž ž ž ž ž ž	Date___________________

I _____________hereby certify that the above statement contains a complete list of person from whom tax was deductible under section 50 (4) of the Income Tax Ordinance, 1979 (XXXI of 1979), during the month ending on _________199______.

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