Spreadsheet: 42441d1241016368-help-comments-epayments-28040907
Sheet: PaymentSections

 | Code | Section | Description
 | 31 | 7 | 7-Tax @ 8% on non-resident persons operating ships
 | 32 | 7 | 7-Tax @ 3% on non-resident persons operating aircrafts
 | 25 | 113 | 113-Minimum Tax @ 0.5% of the turn over
 | 36 | 113A | 113A-Tax @ 0.75% of the turn over for retailers having turnover upto Rs. 5 million
 | 43 | 113B | 113B-Tax @ 1% of the turn over for retailers having turnover exceeding Rs. 5 milliom
 | 24 | 137 | 137-Tax due on the basis of return
 | 26 | 137 | 137-Tax due on the basis of an order
 | 23 | 147 | 147-Advance Tax
 | 11 | 148 | 148-Import of goods @ 6%
 | 65 | 148 | 148-Import of capital goods  @ 1% (Clause 13G, 2nd Schedule)
 | 66 | 148 | 148-Import of scrap/stationery items @ 2% (Clause 13H, 2nd Schedule)
 | 70 | 148 | 148-Import of Edible oil @ 3% (Clasue 13, 2nd Schedule)
 | 1 | 149 | 149-Salary - Federal
 | 2 | 149 | 149-Salary - Govt. Employees (Other than Federal)
 | 47 | 149 | 149-Salary - Others
 | 15 | 150 | 150-Dividend paid to public companies, insurance companies and resident companies @ 5%
 | 68 | 150 | 150-Dividend paid to non-resident companies @ 10%
 | 16 | 150 | 150-Dividend paid to others @ 10%
 | 85 | 150 | 150-Dividend at reduced rate @ 7.5%
 | 21 | 151(1)(a) | 151(1)(a)-Profit on debt paid or credited to a resident person on schemes of National Savings and P.O Saving Accounts
 | 4 | 151(1)(b) | Profit on debt paid or credited to a resident person on account of deposit with a banking company or financial institution
 | 3 | 151(1)(c) | Profit on debt paid or credited to a resident person on secirities of Federal or Provincial Government or a local authority
 | 48 | 151(1)(d) | Profit on debt paid or credited to a resident person on any bond, certificate, debenture, security or any other instrument by a banking company, financial institution, company incorporated under [NAME], 1984, or a finance society
 | 6 | 152(1) | Payment to non-resident person on account of royalty or fee for technical services
 | 49 | 152(1A)(a) | Payment to a non-resident on account of a contract or sub-contract under a construction, assembly or installation project in Pakistan, including a contract for supply of supervisory activities in relation to such project
 | 46 | 152(1A)(b) | Payment to a non-resident on account of any other contract for construction or services rendered relating thereto
 | 50 | 152(1A)(c) | Payment to a non-resident person on account of contract for advertisement services rendered by TV Satellite Channels
 | 5 | 152(2) | Payment to a non-resident person or any other account including profit on debt but excluding those covered U/s 152(3)
 | 7 | 153(1)(a) | Payment to a resident person or a PE of a non-resident on account of sale of goods @ 1.5%
 | 13 | 153(1)(a) | Payment to a resident person or a PE of a non-resident on account of sale of goods @ 3.5%
 | 8 | 153(1)(b) | Payment to a resident person or a PE of a non-resident on account of services rendered or provided
 | 9 | 153(1)(c) | Payment to a resident person or a PE of a non-resident on account of execution of a contract, other than contract for sale of goods or services rendered or provided
 | 69 | 153(1A) | Payment to a resident person or a PE of a non-resident on account of rendering of or providing of services of stitching, dyeing, printing, embriodery, washing, sizing and weaving
 | 12 | 154(1) | Realization of proceeds of exports of goods @ 0.75%, as prescribed in Division (IV) of part III of the First Schedule
 | 51 | 154(1) | Realization of proceeds of exports of goods @ 1%, as prescribed in Division (IV) of part III of the First Schedule
 | 52 | 154(1) | Realization of proceeds of exports of goods @ 1.25%, as prescribed in Division (IV) of part III of the First Schedule
 | 53 | 154(1) | Realization of proceeds of exports of goods @ 1.5%, as prescribed in Division (IV) of part III of the First Schedule
 | 60 | 154(2) | Realization of  indenting commission in foreign exchange on imports @ 5%
 | 67 | 154(2) | Realization of indenting commission in foreign exchange on exports @ applicable to exports
 | 55 | 154(3) | Realization of proceeds of sale of goods to an exporter under an inland back-to-back letter of credit etc.
 | 37 | 154(3A) | Export of goods by an industrial undertaking located in an export processing zone
 | 57 | 154(3B) | Payment against sale of goods by an indirect exporter to a direct exporter or an export house registered under DTRE Rules, 2001
 | 18 | 155 | Payment of rent of immovable property
 | 20 | 156 | Payment of prize on prize bond @ 10%
 | 45 | 156 | Payment of winnings from a raffle, lottery, cross-word puzzle or quiz; and prize offered by companies for promotion of sale @ 20%
 | 38 | 156A | Payment of commission on petroleum products of petrol pump operators @ 10%
 | 58 | 156B | Withdrawal from pension fund as per section 12(6)
 | 44 | 231A | Cash withdrawal from banks @ 0.2%
 | 10 | 233 | Payment of brokerage or commission @ 10%
 | 80 | 233 | Payment of  commission (advertising agents)  @ 5%
 | 39 | 233A(1) | On value of shares purchased or sold by a member of a stock exchange in lieu of its commission income @ 0.01%
 | 41 | 233A(1) | On value of shares traded by a person through a member of a stock exchange @ 0.01%
 | 42 | 233A(1) | On financing of CFS (badla)  in shares business @ 10%
 | 14 | 234 | Alongwith motor [NAME] Vehicles as per Division III Part-IV of First Schedule
 | 61 | 234 | Alongwith motor vehicle tax - Passanger Transport Vehicles as per Division III Part-IV of First Schedule
 | 62 | 234 | Alongwith motor vehicle tax - Other Private Vehicles as per Division III Part-IV of First Schedule
 | 22 | 235 | Alongwith electricity consumption bills
 | 35 | 236 | Telephone subscribers (other than Mobile Phone subscribers)
 | 63 | 236 | Mobile phone subscribers including pre-paid card users
 | 27 | WWF | WWF @ 2% of total income as defined in WWF Ordinance
 | 64 | WPPF | WPPF-Unutilized sum from companies contribution to WPPF @ 5% of accounting prifit
 | 28 | [NAME]. | Appeal Fee/ [NAME] etc.
 | 74 | WT | Wealth Tax
 | 86 | CVT | On Immovable property -other than Commercial property and residential flats
 | 87 | CVT | On commercial immovable property
 | 88 | CVT | On Residential Flats
 | 78 | CVT | On motor Vehicles
 | 77 | CVT | On purchase of Shares,modaraba certificates
 | 92 | Refunds | Refunds - Adjustments (for departmental use only)