Deduction / Payment of Tax Chapter- 23
In any other case and (iii) of clause
(b) of sub section
(3) and sub-section
(4A) of section 153
shall mutatis
mutandis apply
[152(2B)]Provided that tax
deductible under
clause (i) of
subsection (2A)
shall not be
minimum tax
where payments
are received for
sale of goods by a
company being a
manufacturer of
such goods.3 %
6 %152(2A)(b) Rendering of services:^
ii) In the cases of transport services, freight
forwarding services, air cargo services, courier
services, man power outsourcing services, hotel
services, security guard services, software
development services, IT Services and IT enabled
services as defined in clause (133) of Part I of the
Second Schedule, tracking services, advertising
services (other than by print or electronic media),
share registrar services, engineering services, car
rental services, building maintenance services,
services rendered by Pakistan Stock Exchange Ltd. &
Pakistan Mercantile Exchange Ltd., inspection and
certification, testing & training service s Nil do do do.
8%
10%16 %
20 %iii) All other services
(i) In the case of Companies
(ii) In all other than Company Taxpayers Nil do do do