Major Withholding Taxes Agents
Saturday, March 20, 2010
Prescribed Persons / Withholding Agent U/S Relevant Sections- Collector of Customs U/S 148
- Authorized dealer in foreign exchange U/S 149, 154(1), 154(2)
- Registration Authorities (motor vehicles) U/S 231B
- Association of persons U/S 149, 152(1), 152(2), 156, 233
- Association of persons constituted by, or under, law U/S 149, 152(1), 152(2), 153(1), 153(3), 156, 233
- 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
- Body Corporate U/S 149, 151(1)(d), 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- 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
- CNG Stations (Gas consumption bill preparer) U/S 234A
- 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
- Consortium U/S 149, 152(1), 152(2), 153(1), 153(3), 156
- Co-operative Society U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- Diplomatic Mission of a foreign state U/S 155
- Direct Exporter U/S 154(3B)
- Electricity Consumption Bill Preparing Authority U/S 235
- Export House registered under DTRE Rule, 2001 U/S 154(3B)
- Export Processing Zone Authority U/S 154(3A)
- Federal Government U/S 149, 151(1)(a), 151(1)(c), 152(1), 152(2), 153(1), 153(3), 155, 156, 233A
- Finance Society U/S 149, 151(1)(D), 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- 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
- Foreign consultant U/S 149, 152(1), 152(2), 153(1), 153(3), 156, 233
- Foreign contractor U/S 149, 152(1), 152(2), 153(1), 153(3), 156, 233
- Individual U/S 149, 152(1), 152(2), 153(1), 153(3), 156
- Local Authority U/S 149, 151(1)©, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- Manufacturer of motor cars U/S 231B
- Modaraba U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- Motor Vehicle Tax Collection Authority U/S 234
- Non-profit organizations U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- Persons selling petroleum products to petrol pump operators U/S 156A
- Company U/S 149, 152(1), 152(2), 155, 156, 233
- Trusts/Non-profit Sector U/S 149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- Telephone (bill preparer) & Cards (issuer & Seller) U/S 236
- Provincial Government U/S 149, 151(1)(c ), 152(1), 152(2), 153(1), 153(3), 155, 156, 233
- Resident Company U/S 150
- 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
- Stock Exchange Registered in Pakistan U/S 233A
Labels: CA Final Exam, Taxation, withholding tax agent
posted @ 2:10 PM,
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