Taxation

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Major Withholding Taxes Agents

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Prescribed Persons / Withholding Agent U/S Relevant Sections

  1. Collector of Customs U/S 148
  2. Authorized dealer in foreign exchange U/S 149, 154(1), 154(2)
  3. Registration Authorities (motor vehicles) U/S 231B
  4. Association of persons U/S 149, 152(1), 152(2), 156, 233
  5. Association of persons constituted by, or under, law U/S 149, 152(1), 152(2), 153(1), 153(3), 156, 233
  6. Banking Company U/S 149, 151(1)(a), 151(1)(b), 151(1)(d), 152(1), 152(2), 153(1), 153(3), 154(1), 154(2), 154(3), 155, 156, 231A, 233
  7. Body Corporate U/S 149, 151(1)(d), 152(1), 152(2), 153(1), 153(3), 155, 156, 233
  8. Body incorporated by or under the law of a country outside Pakistan relating to incorporation of companies U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
  9. CNG Stations (Gas consumption bill preparer) U/S 234A
  10. Company as defined under the Companies Ordinance, 1984 except a Small Company U/S 149, 151(1)(d), 152(1), 152(2), 153(1), 153(3), 155, 156, 233
  11. Consortium U/S 149, 152(1), 152(2), 153(1), 153(3), 156
  12. Co-operative Society U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
  13. Diplomatic Mission of a foreign state U/S 155
  14. Direct Exporter U/S 154(3B)
  15. Electricity Consumption Bill Preparing Authority U/S 235
  16. Export House registered under DTRE Rule, 2001 U/S 154(3B)
  17. Export Processing Zone Authority U/S 154(3A)
  18. Federal Government U/S 149, 151(1)(a), 151(1)(c), 152(1), 152(2), 153(1), 153(3), 155, 156, 233A
  19. Finance Society U/S 149, 151(1)(D), 152(1), 152(2), 153(1), 153(3), 155, 156, 233
  20. Foreign association, whether incorporated or not, declared to be a company by the Federal Board of Revenue U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
  21. Foreign consultant U/S 149, 152(1), 152(2), 153(1), 153(3), 156, 233
  22. Foreign contractor U/S 149, 152(1), 152(2), 153(1), 153(3), 156, 233
  23. Individual U/S 149, 152(1), 152(2), 153(1), 153(3), 156
  24. Local Authority U/S 149, 151(1)©, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
  25. Manufacturer of motor cars U/S 231B
  26. Modaraba U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
  27. Motor Vehicle Tax Collection Authority U/S 234
  28. Non-profit organizations U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
  29. Persons selling petroleum products to petrol pump operators U/S 156A
  30. Company U/S 149, 152(1), 152(2), 155, 156, 233
  31. Trusts/Non-profit Sector U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
  32. Telephone (bill preparer) & Cards (issuer & Seller) U/S 236
  33. Provincial Government U/S 149, 151(1)(c ), 152(1), 152(2), 153(1), 153(3), 155, 156, 233
  34. Resident Company U/S 150
  35. Society established or constituted by or under any law for the time being in force U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
  36. Stock Exchange Registered in Pakistan U/S 233A
Ref: Income Tax Ordinance, 2001

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posted @ 2:10 PM,

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