Deduction / Payment of Tax Chapter- 23
(b)12.5
% in
case the
sukuk
holder is
an
individu
al or an
AOP, if
the
return
on
investm
ent is
more
than
one
million;
and
(c) 10%
in case
the
sukuk
holder is
an
individu
al and
an AOP,
if
the
return
on
investm
ent is
less
than
one
millionIMPORTANT NOTES: