Government of Pakistan
Revenue Division
Central Board of Revenue

 

Islamabad, 7th July, 2004.

 

NOTIFICATION

(Income Tax)

 

 

S. R O. (I)/2004.- in exercise of powers conferred by sub-section (1) of section 237 of Income Tax Ordinance, 2001 (XILX of 2001), the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Income Tax Rules, 2002, the same having been previously published as required by sub-section (3) of the said section.

In the aforesaid Rules, -­-

(1)      in rule 9, for sub-rule (2) the following shall be substituted, namely:­-

“(2) Where any allowance or perquisite is receivable in cash, the whole of such amount shall be included in the employee’s salary except house rent allowance receivable by the employee in cash up to 45% of the minimum of the time scale of his basic salary or the basic salary where there is no time scale subject to a maximum of two hundred seventy thousand rupees.”;

(2)      in rule 18, in clause (b), in sub-clause (ii), the proviso shall be omitted;

(3)      in rule 51, after sub-rule (6), the following new sub-rule shall be added, namely:­-

“(7)    The Commissioner may, on sufficient cause being shown, extend the date for the delivery of any statement so, however, that no extension of time for a period or periods amounting in all to more than fifteen days from the date specified in sub-rules (1), (2), (3), (4) and (5) shall be allowed.”;

(4)      in rule 51A, in the marginal heading for the word “Quarterly” the word “Annual” shall be substituted.

(5)      after rule “51A”, amended as aforesaid, the following new rule shall be inserted, namely:­-

“51B. Quarterly statement under section 165 read with section 149 regarding salary.- A statement under section 165 read with section 149 thereof, shall be furnished by every person responsible for paying income chargeable under the head “Salary”, where the income so paid by him to any person exceeds the maximum taxable limit, to the Commissioner having jurisdiction to such recipients, in the following form and shall be verified in the manner indicated therein, namely:-

QUARTERLY STATEMENT OF DEDUCTION OF TAX ON INCOME CHARGEABLE UNDER THE HEAD “SALARY”

Name and address of employer _______________________

National Tax Number of employer ______________________

Statement for the quarter ending    ______________________

S.

No.

Name

of the

employee

National

Tax

Number

Appointment

or nature

of

employment

Total amount

of salary,

wages

annuities,

pension,

gratuity, fees,

commission

and

allowances of

all kinds,

perquisites,

utilities, etc.

Net

amount

On which

tax has

been

deducted

Amount of tax

deducted

Date on

which

deposited

to the

credit

of

Government

Challlan

No.

Remarks.

During

the

month

Up to

and

including

the

month

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

I, _____________________, being the person responsible for paying the salary shown in the above statement, do hereby declare that the above statement is complete and that the particulars given therein are, correct.

Date: ___________________ Signature: ____________________

Name of person responsible

for paying the salary

(if not the employer): ______________________

Note:­-

1.       The total amount of salary, the net amount on which tax has been deducted and the amount of tax deducted from the beginning of the financial year or from such month after the 1st day of July as the employee entered the service of the employer should be shown.

2.       In the case of an employee who has left the service of the employer progressive totals of the amount paid, etc., and the tax deducted should be shown up to the last month of the each quarter.

3.       The address of the former employer of a new employee and the address of the new employer of an outgoing employee shall be given in the remarks column of the above statement wherever practicable.”;

(6)      in rule 53, in sub-rule (1),–

(a)      after brackets and letter “(c)”, the word, brackets and letter “or (d)” shall be inserted;

(b)      in form, in the heading, after the brackets and letter “(c)”, the word and letter “or (d)” shall be inserted.

(7)      in rule 118, for the words, brackets and letters “sub-rule (1) of rule 109” the word and figure “rule 102” shall be substituted; and

(8)      in rule 225, in clause “(e)”, after the word “Certified”, the word “Chartered” shall be inserted.

[C. No. 4(4)IT-Jud/03]

 

SAEED AHMED ZAIDI
Member (Legal & Coordination)/
Additional Secretary