Deduction / Payment of Tax Chapter- 23
Where the person from whom tax has been collected or deducted requests for the issuance of
the certificate before the end of the financial year, the certificate shall be issued for the period in
that year within 7 days of such request. If certificate issued has been lost, stolen or destroyed the recipient of the certificate may
request, in writing, to the issuer of the certificate to issue a clearly marked serially numbered
certificate as duplicate.- Statement of tax deduction (Section 165)
Every person collecting or deducting tax from a payment furnish to the Commissioner Inland Revenue
statement even where no withholding tax is collected or deducted during the period in the prescribed
form setting out-
(a) The name, CNIC and NTN and address of each person from whom tax has been collected or
deducted in each quarter;
(b) the total amount of payments made to a person from which tax has been deducted or collected
in each quarter; and
(c) such other particulars as may be prescribed:
Every prescribed person collecting tax or deducting tax from payment or engaged in economic
transactions as prescribed by the Board shall furnish or e-file statements as per the following
schedule
a) in respect of quarter ending on the 31st day of March, on or before the 20th day of April;
b) in respect of quarter year ending on the 30th day of June, on or before the 20th day of July;
c) in respect of quarter ending on the 30th day of September, on or before the 20th day of
October; and
d) in respect of quarter ending on or before the 31st day of December, on or before the 20th
January.
Provided further that this section shall not apply where information required under sub-
section (l) has been furnished under section 165A.
Explanation:- For the removal of doubt, it is clarified that this sub-section overrides all conflicting
provisions contained in the Protection of Economic Reforms Act, 1992, the Banking Companies
Ordinance, 1962, the Foreign Exchange Regulation Act, 1947 and regulations made under the State
Bank of Pakistan Act, 1956, if any, on the subject, in so far as divulgence of information u/s 165
Every person involved or engaged in economic transactions as prescribed by the Board shall furnish
to the Commissioner a quarterly statement in the prescribed form and manner.
Any person who, having furnished statement, discovers any omission or wrong statement therein,
may file a revised statement within 60 days of filing of statement.
A person may apply in writing, to the Commissioner Inland Revenue for an extension of time to
furnish the statement after the due date and the Commissioner Inland Revenue if satisfied that a
reasonable cause exists for non-furnishing of the statement by the due date may, by an order in
writing, grant the applicant an extension of time to furnish the statement.
Every person deducting tax from payment against salary shall furnish to the Commissioner Inland
Revenue an annual statement in the prescribed form.
Every prescribed person collecting tax under Division II of this Part, Chapter XII or the Tenth
Schedule or deducting tax from a payment under Division III of this Part, Chapter XII or the Tenth
Schedule shall, e-file to the Commissioner an annual statement for the relevant tax year within
thirty days of the end of tax year in addition to statement to be filed under sub-section (6) of this
section.
Every prescribed person collecting tax under Division II of this Part or Chapter XII, the Tenth
Schedule or deducting tax from a payment under Division III of this Part, Chapter XII or the Tenth
Schedule shall also e-file to the Commissioner a statement in the prescribed form reconciling the
amounts mentioned in annual statement filed under sub-section (7) with the amounts declared in