Tax Book 2023

(Ben LeoJzBdje) #1

Exemptions other than Covered in Respective Chapters Chapter- 20


19 Exemption to non-residents on securities

36A Bahbood Savings Certificate or Pensioner’s Benefit Account

36B TO
36E

Non application of sections 15 0 & 151

38 No tax deduction on special purpose vehicle for securitisation

38A Non-application to Ventures Capital Companies

38C Non-application of tax deduction from dividend income by Islamic Development Bank

42 Exemption from presumptive tax for certain services for sea-port and infrastructure projects

43A Exemption from deduction on supply of petroleum products imported by the same person.

43B Payments received on sale of air tickets by travelling agents

43C Payments received on supply of petroleum products

43D Payments for rendering or providing by carriage services

43E Exemptions to goods transport contractors paying 2.5% tax

43G Non application of provision of section 153

45 Exemption from presumptive tax for purchases by manufacture-cum-exporter

45A 1% WHT on supplies etc. to textiles, carpets, leather, surgical goods, and sports good
sector

46 Exemption from presumptive tax for oil distribution and refining

46A Exemption from presumptive taxation for manufacturers for iron and steel, individuals or
AOP

46AA Exemption to various persons from the provisions of section 153 in respect of payments
made for sale of goods and rendering services

47A Relief for commercial importer-cum-supplier

47B Payments to NIT, REIT etc

47C Exporter of cooking oil or vegetable ghee to Afghanistan

47D Cotton ginners

56 Withholding tax on various imports

56B Commercial importer U/S 148

56C Person file return of total income U/S 153 & 169

56D Person file return of total income of contract receipts

56E Person file return of total income of gross amount of services

56F Person file return of total income of gross amount of commission or discount

56G Person file return of total income of gross amount of commission

57 Companies operating large import houses

57A Large import houses

59 Withholding tax on profit on debt
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