Deduction / Payment of Tax Chapter- 23
Q.NO. 6 March 1999 briefly develop a write up for you clients in corporate as well as non-corporate sector
advising them about the provisions of section 53 (now section147) of the Income Tax Ordinance relating to
advance tax before assessment.
Q.NO. 5 Sep 1999 what are the provisions of the Income Tax Ordinance relating to withholding tax in
respect of the following payments?
i. payment to residents in respect of supply of goods, services and execution of contracts
ii. fee for technical services to non-resident
iii. collection of tax on casual income ( prize bond, lottery etc)
Q.NO. 6 May 1997 write short notes on advance payment of tax.
Q.NO. 8 May 1997 what are the provisions relating to tax withholding in respect of the payment of rent,
salary, brokerage/ commission and fee for technical services to non-resident.
May 1994 the monetary limit for non-deduction of tax at source in respect of payment on account of
services is rupees:
(a) 5,000 (b) 10,000
(c) 15,000 (d) 25,000
Q.NO. 9 Nov 1994 answer the following statements considering the keys given therein:
Advance tax on quarterly basis is payable:
(a) Before income year (b) at the start of income year (c) during income year