IT 11Ga 2016

The details described below should be considered as an integral part of the return form and should be combined with the return of the field described below.

Rule 18. Issuance of certificate, etc of tax deduction and collection

Where any payment is made which constitutes the income of the payee classifiable under the head “Salaries”, not being salaries paid by the Government, the certificate of deduction of tax … Read more

Rule 12. Particulars to be furnished by persons making deductions at source

The person making deductions in accordance with the provisions of sections 49(I)(g), 54 and 56 shall, at the time of deduction, send to the Deputy Commissioner of Taxes concerned a … Read more

Rule 17II. Collection of tax on transfer of property

For the purposes of collection of the income tax under section 53H of the Ordinance, any registering officer responsible for registering any document of a person, under the clause (b), … Read more

Rule 17H. Deduction of tax on interest

For the purposes of making deduction of tax under section 53F of the Ordinance, each branch of a scheduled bank including a co-operative bank shall deduct income tax on interest … Read more

62A. Form of certificate under section 53AA

Every certificate under section 53AA of the Ordinance shall be made in the following form

Rule 11A- Form of certificate under section 53A(3)

The certificate under section 53A(3) of the Ordinance shall be issued by the Deputy Commissioner of Taxes in the following form

Rule 17A- Collection of tax from importers

For the purpose of making collection of tax under section 53 of the Ordinance, the Commissioner of Customs or any appropriate officer shall collect tax in the case of any … Read more

Rule 10- interest on securities particulars

In the case of income chargeable under the head “Interest on securities”, where the deduction is not made by or on behalf of the Government, the person responsible for paying … Read more