Tax Book 2023

Deduction / Payment of Tax Chapter- 23

ty

236

Telepho

ne &

internet

users

a. Telephone where the monthly bill

exceed Rs. 1,000.

10% of the

exceeding

Govt,

Foreign

Adjustable

Person preparing

telephone / Internet bill

or issuing / selling

prepared card for mobile

phones / Internet

Payment of

the

amount of bill diplomats,

telephone bill

or

Diplomatic

sales of

prepaid

mission in

Pak, person cards.

produces

exemption

certificate

issued by

CIR

b. Mobile and prepaid cards
1 0% for tax year
2022 and 15%
onwards of the
amount of Bill or
sales price of
internet pre-paid
card or prepaid
telephone card
or sale of units
through any
electronic
medium or

whatever form (^)
236A
Sale by
auction
Collection of advance tax at the time of sale by
public auction or auction by a tender of any
property or goods.
Provided that in case of immovable property sold
by auction, the rate of collection of tax under this
section shall be
10% for ATL &
20 % for non ATL
of the gross sale
price
5% Nil
a) Adjustable
b) In case of tax
collected on a
lease of right to
collect tolls will
be final tax Person making sale
At the time of
sale