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{"sheet":"Withholding Data","index":0,"n_rows":4,"n_cols":9,"rows_kept":4,"cut":false,"hidden":false,"merged":[[0,0,0,1],[0,4,0,5],[1,1,1,3]]}
["Withholding Agent's Registration No.",null,"00125",null,"Office Reference",null,"001254"]
["Validation Status","Please fix the errors and validate again.",null,null,"Invalid Records",1,"Total Records",1]
["REGISTRATION NO","IDENTIFICATION NO","NAME","TRANSACTION DATE","CODE","AMOUNT","EXEMPTION CODE","TAX COLLECTIBLE / DEDUCTIBLE","VALIDATION STATUS"]
[null,null,"",null,null,null,null,null,"Invalid Registration No, Invalid Name, Invalid Code, Invalid Amount, Invalid Transaction Date"]

{"sheet":"Codes","index":1,"n_rows":302,"n_cols":6,"rows_kept":302,"cut":false,"hidden":false,"merged":[]}
["Codes","Description",null,"Exemption\n Code","Description","Relevant \nCodes"]
[64020001,"Salary of Federal Government Employees u/s 149",null,101,"Second Schedule Part IV Clause (36A) (yield or profit on investment in Bahbood Savings Certificate or Pensioner’s Benefit Account)","64040001,64040051"]
[64020002,"Salary of Provincial Government Employees u/s 149",null,102,"Second Schedule Part IV Clause (16) (institutions of the Agha Khan Development Network (Pakistan) listed in Schedule 1 of the Accord and Protocol dated November 13, 1994)","64080001,64080051"]
[64020003,"Salary of Corporate Sector Employees u/s 149",null,103,"Second Schedule Part IV Clause (68) (payment made to the Pakistan Domestic Sukuk Company Ltd.)","64080001,64080051"]
[64020004,"Salary of Other Employees u/s 149",null,104,"Second Schedule Part IV Clause (66) (exporters-cum-manufacturers of carpets, leather and articles thereof including artificial leather footwear, surgical goods, sports goods, textile and articles thereof)","64140001,64140002,64140050,64140051,64140052"]
[64040001,"151(1)(a) - Profit on Debt u/s 151 from NSC / PO Deposits",null,105,"Second Schedule Part IV Clause (11C) (inter-corporate profit on debt within the group companies entitled to group taxation under section 59AA or section 59B)","64040000,64040001,64040002,64040003,64040004,64040050,64040051,64040052,64040053,64040054"]
[64040002,"Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits",null,106,"Second Schedule Part IV Clause (16) (institutions of the Agha Khan Development Network (Pakistan) listed in Schedule 1 of the Accord and Protocol dated November 13, 1994)","64040000,64040001,64040002,64040003,64040004,64040050,64040051,64040052,64040053,64040054"]
[64040003,"Profit on Debt u/s 151(1)(c) from Government Securities",null,107,"Second Schedule Part IV Clause (19) (receipts from Pak rupees denominated Government and corporate securities and redeemable capital, as defined in the Companies Ordinance, 1984 (XLVII of 1984), listed on a registered stock exchange, non residents, residents, (excluding local branches or subsidiaries or offices of foreign banks, companies, associations of persons or any other person operating in Pakistan) where the investments are made exclusively from foreign exchange remitted into Pakistan through a Special Convertible Rupee Account maintained with a bank in Pakistan)","64040000,64040001,64040002,64040003,64040004,64040050,64040051,64040052,64040053,64040054"]
[64040004,"151(1) (d) - Profit on Debt u/s 151 from Others",null,108,"Second Schedule Part IV Clause (38) (special purpose vehicle for the purpose of securitization)","64040000,64040001,64040002,64040003,64040004,64040050,64040051,64040052,64040053,64040054"]
[64050007,"Fee for Advertisement Services to a Non-Resident media person u/s 152(1AAA) / Division II, Part III, 1st Schedule (ATL @ 10% / Non-ATL @ 20%)",null,109,"Second Schedule Part IV Clause (38A) (Venture Venture Capital Company)","64040000,64040001,64040002,64040003,64040004,64040050,64040051,64040052,64040053,64040054"]
[64050008,"Profit on Debt to a Non-Resident u/s 152(2)",null,110,"Second Schedule Part IV Clause (38C) (Islamic Development Bank)","64040000,64040001,64040002,64040003,64040004,64040050,64040051,64040052,64040053,64040054"]
[64050009,"Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule",null,111,"Second Schedule Part IV Clause (47B) (payment to National Investment Unit Trust or a collective investment scheme or a modaraba or an Approved Income Payment Plan or a REIT Scheme or a Private Equity and Venture Capital Fund or Approved Pension Fund or a Recognized Provident Fund or an Approved Superannuation Fund or an Approved Gratuity Fund)","64040000,64040001,64040002,64040003,64040004,64040050,64040051,64040052,64040053,64040054"]
[64050010,"Payment for Transport Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule",null,112,"Second Schedule Part IV Clause (59)(i)","64040000,64040001,64040002,64040003,64040004,64040050,64040051,64040052,64040053,64040054"]
[64050011,"Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule",null,113,"Second Schedule Part IV Clause (59)(ii)","64040000,64040001,64040002,64040003,64040004,64040050,64040051,64040052,64040053,64040054"]
[64050012,"Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule",null,114,"Second Schedule Part IV Clause (59)(iii)","64040000,64040001,64040002,64040003,64040004,64040050,64040051,64040052,64040053,64040054"]
[64060002,"Payment for Goods u/s 153(1)(a) (ATL @ 1% / Non-ATL @ 2%)",null,115,"Second Schedule Part IV Clause (59)(iv)","64040000,64040001,64040002,64040003,64040004,64040050,64040051,64040052,64040053,64040054"]
[64060003,"Payment for Goods u/s 153(1)(a)  (ATL @ 1.5% / Non-ATL @ 3%)",null,116,"Second Schedule Part IV Clause (67) (payment made to the International Finance Corporation established under the International Finance Corporation Act, 1956 (XXVII of 1956))","64040000,64040001,64040002,64040003,64040004,64040050,64040051,64040052,64040053,64040054"]
[64060008,"Payment for Goods u/s 153(1)(a) (ATL @ 4% / Non-ATL @ 8%)",null,117,"Second Schedule Part IV Clause (68) (payment made to the Pakistan Domestic Sukuk Company Ltd.)","64040000,64040001,64040002,64040003,64040004,64040050,64040051,64040052,64040053,64040054"]
[64060009,"Payment for Goods u/s 153(1)(a) (ATL @ 4.5% / Non-ATL @ 9%)",null,118,"Second Schedule Part IV Clause (69) (payment made to the Asian Development Bank established under the Asian Development Bank Ordinance, 1971 (IX of 1971))","64040000,64040001,64040002,64040003,64040004,64040050,64040051,64040052,64040053,64040054"]
[64060102,"Payment for Services u/s 153(1)(b) @1%",null,119,"Second Schedule Part IV Clause (72) (payment made to The ECO Trade and Development Bank)","64040000,64040001,64040002,64040003,64040004,64040050,64040051,64040052,64040053,64040054"]
[64060104,"Payment for Services u/s 153(1)(b) @2%",null,120,"Second Schedule Part IV Clause (11B) (inter-corporate dividend within the group companies entitled to group taxation under section 59AA or section 59B)","64030000,64030001,64030002,64030003,64030004,64030005,64030006,64030007,64030008,64030009,64030051,64030052,64030053,64030054,64030055,64030056,64030057,64030058,64030059"]
[64060116,"Payment for Services u/s 153(1)(b) @8%",null,121,"Second Schedule Part IV Clause (38A) (Venture Venture Capital Company)","64030000,64030001,64030002,64030003,64030004,64030005,64030006,64030007,64030008,64030009,64030051,64030052,64030053,64030054,64030055,64030056,64030057,64030058,64030059"]
[64080001,"Rent of Property u/s 155",null,122,"Second Schedule Part IV Clause (38B) (Islamic Development Bank)","64030000,64030001,64030002,64030003,64030004,64030005,64030006,64030007,64030008,64030009,64030051,64030052,64030053,64030054,64030055,64030056,64030057,64030058,64030059"]
[64090201,"Withdrawal from Pension Fund u/s 156B",null,123,"Second Schedule Part IV Clause (47B) (payment to National Investment Unit Trust or a collective investment scheme or a modaraba or an Approved Income Payment Plan or a REIT Scheme or a Private Equity and Venture Capital Fund or Approved Pension Fund or a Recognized Provident Fund or an Approved Superannuation Fund or an Approved Gratuity Fund)","64030000,64030001,64030002,64030003,64030004,64030005,64030006,64030007,64030008,64030009,64030051,64030052,64030053,64030054,64030055,64030056,64030057,64030058,64030059"]
[64100101,"Advance tax on cash withdrawal u/s 231AB",null,124,"Second Schedule Part IV Clause (67) (payment made to the International Finance Corporation established under the International Finance Corporation Act, 1956 (XXVII of 1956))","64030000,64030001,64030002,64030003,64030004,64030005,64030006,64030007,64030008,64030009,64030051,64030052,64030053,64030054,64030055,64030056,64030057,64030058,64030059"]
[64100201,"Certain Banking Transactions u/s 231AA (Non-ATL @ 0.6%)",null,125,"Second Schedule Part IV Clause (69) (payment made to the Asian Development Bank established under the Asian Development Bank Ordinance, 1971 (IX of 1971))","64030000,64030001,64030002,64030003,64030004,64030005,64030006,64030007,64030008,64030009,64030051,64030052,64030053,64030054,64030055,64030056,64030057,64030058,64030059"]
[64100301,"Motor Vehicle Registration Fee u/s 231B(1)",null,126,"Second Schedule Part IV Clause (72) (payment made to The ECO Trade and Development Bank)","64030000,64030001,64030002,64030003,64030004,64030005,64030006,64030007,64030008,64030009,64030051,64030052,64030053,64030054,64030055,64030056,64030057,64030058,64030059"]
[64100302,"Motor Vehicle Transfer Fee u/s 231B(2)",null,127,"Second Schedule Part IV Clause (78) (payment for supply of goods to a Coal Mining and Coal based Power Generation Projects in Sindh during project construction and operations)","64030000,64030001,64030002,64030003,64030004,64030005,64030006,64030007,64030008,64030009,64030051,64030052,64030053,64030054,64030055,64030056,64030057,64030058,64030059"]
[64100303,"Motor Vehicle Sale u/s 231B(3) – on value of vehicle",null,128,"Second Schedule Part IV Clause (47C) (payment for export of cooking oil or vegetable ghee to Afghanistan to an exporter who has paid under section 148 on import of edible oil)","64070000,64070001,64070002,64070003,64070004,64070005,64070006,64070007,64070008,64070009,64070051,64070052,64070053,64070054,64070055,64070056,64070057,64070058,64070059"]
[64120101,"Value of Shares traded through a member of a Stock exchange u/s 233A (1)(a)",null,129,"Second Schedule Part IV Clause (38C) (Islamic Development Bank)","64050001,64050002,64050003,64050004,64050005,64050006,64050007,64050008,64050009,64050010,64050011,64050012,64050051,64050052,64050053,64050054,64050055,64050056,64050096,64050097,64050098,64050099"]
[64120102,"Value of Shares traded through a member of a Stock exchange u/s 233A (1)(b)",null,130,"Second Schedule Part IV Clause (67) (payment made to the International Finance Corporation established under the International Finance Corporation Act, 1956 (XXVII of 1956))","64050001,64050002,64050003,64050004,64050005,64050006,64050007,64050008,64050009,64050010,64050011,64050012,64050051,64050052,64050053,64050054,64050055,64050056,64050096,64050097,64050098,64050099"]
[64120103,"Value of Shares traded by a member of a Stock exchange u/s 233A (1)(c)",null,131,"Second Schedule Part IV Clause (69) (payment made to the Asian Development Bank established under the Asian Development Bank Ordinance, 1971 (IX of 1971))","64050001,64050002,64050003,64050004,64050005,64050006,64050007,64050008,64050009,64050010,64050011,64050012,64050051,64050052,64050053,64050054,64050055,64050056,64050096,64050097,64050098,64050099"]
[64120201,"Margin Financing, Margin Trading or Securities Lending u/s 233AA",null,132,"Second Schedule Part IV Clause (72) (payment made to The ECO Trade and Development Bank)","64050001,64050002,64050003,64050004,64050005,64050006,64050007,64050008,64050009,64050010,64050011,64050012,64050051,64050052,64050053,64050054,64050055,64050056,64050096,64050097,64050098,64050099"]
[64130001,"Goods Transport Public Vehicle Tax u/s 234",null,133,"Second Schedule Part IV Clause (72A) (Hajj Group Operator in respect of Hajj operations)","64050001,64050002,64050003,64050004,64050005,64050006,64050007,64050008,64050009,64050010,64050011,64050012,64050051,64050052,64050053,64050054,64050055,64050056,64050096,64050097,64050098,64050099"]
[64130002,"Passenger Transport Public Vehicle Tax u/s 234",null,134,"Second Schedule Part IV Clause (41B) (payment to foreign news agencies, syndicate services and non-resident contributors, who have no permanent establishment in Pakistan)","64050001,64050002,64050003,64050004,64050005,64050006,64050007,64050008,64050009,64050010,64050011,64050012,64050051,64050052,64050053,64050054,64050055,64050056,64050096,64050097,64050098,64050099"]
[64130003,"Private Vehicle Tax u/s 234",null,135,"SRO 586(I)/91 clause (vi) (payment for the supply of electricity)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64140001,"Electricity Bill of Commercial Consumer u/s 235",null,136,"SRO 586(I)/91 clause (vi) (payment for the supply of gas)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64140002,"Electricity Bill of Industrial Consumer u/s 235",null,137,"SRO 586(I)/91 clause (vii) (payment for the supply of crude oil)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64140101,"Electricity Bill of Domestic Consumer u/s 235A",null,138,"Second Schedule Part IV Clause (46) (payment for supply of its petroleum products to an oil distribution company or an oil refinery or Permanent Establishment of Non-resident Petroleum Exploration and Production (E&P) Companies)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150001,"Telephone Bill u/s 236(1)(a)",null,139,"Second Schedule Part IV Clause (16) (institutions of the Agha Khan Development Network (Pakistan) listed in Schedule 1 of the Accord and Protocol dated November 13, 1994)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150002,"Cellphone Bill u/s 236(1)(a) @15%",null,140,"Second Schedule Part IV Clause (38) (special purpose vehicle for the purpose of securitization)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150003,"Prepaid Telephone Card u/s 236(1)(b) @15%",null,141,"Second Schedule Part IV Clause (38C) (Islamic Development Bank)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150004,"Phone Unit u/s 236(1)(c) @15%",null,142,"Second Schedule Part IV Clause (67) (payment made to the International Finance Corporation established under the International Finance Corporation Act, 1956 (XXVII of 1956))","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150005,"Internet Bill u/s 236(1)(d) @15%",null,143,"Second Schedule Part IV Clause (68) (payment made to the Pakistan Domestic Sukuk Company Ltd.)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150006,"Prepaid Internet Card u/s 236(1)(e) @15%",null,144,"Second Schedule Part IV Clause (69) (payment made to the Asian Development Bank established under the Asian Development Bank Ordinance, 1971 (IX of 1971))","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150101,"Purchase by Auction u/s 236A (ATL @ 10% / Non-ATL @ 20%)",null,145,"Second Schedule Part IV Clause (72) (payment made to The ECO Trade and Development Bank)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150201,"Domestic Air Ticket Charges u/s 236B",null,146,"SRO 586(I)/91 clause (v) (payment for supply of agricultural produce exclusively which has not been subjected to any process other than that which is ordinarily performed to render such produce fit to be taken to market from a company or an Association of Persons (AOP) having turnover of fifty million rupees or above or an individual having turnover of fifty million rupees or above) / Second Schedule Part IV Clause (12)(a) (payment for supply of agricultural produce to direct grower subject to provision of a certificate by the grower to the withholding agent)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150301,"Sale / Transfer of Immovable Property u/s 236C",null,147,"SRO 586(I)/91 clause (xii) (payment for supply of goods not exceeding rupees one thousand for a single transaction and the total of such transactions does not exceed rupees twenty five thousand in a financial year)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150401,"Functions / Gatherings Charges u/s 236D",null,148,"Second Schedule Part IV Clause (12)(b) (cash payment made for meeting the incidental expenses of a business trip to the crew of oil tanker)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150501,"Certification of Foreign-Produced TV Play Single u/s 236E",null,149,"Second Schedule Part IV Clause (12)(c) (payment for local supply of steel scrap to a steel melter who has opted under Sales Tax Special Procedures and are compliantly filing returns under the said scheme)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150502,"Certification of Foreign-Produced TV Drama Serial u/s 236E",null,150,"Second Schedule Part IV Clause (43A) (payment for supply of petroleum product to direct importer under the Government of Pakistan’s deregulation policy of POL products)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150601,"Issuance of License to Cable Opeartors u/s 236F",null,151,"Second Schedule Part IV Clause (43B) (payment for supply of air tickets to a travelling agent who has paid withholding tax on their commission income)","64060101,64060102,64060103,64060104,64060105,64060106,64060107,64060108,64060109,64060110,64060111,64060112,64060113,64060114,64060115,64060116,64060117,64060118,64060119,64060120,64060121,64060122,64060123,64060124,64060125,64060126,64060127,64060128,64060129,64060130,64060151,64060152,64060153,64060154,64060155,64060156,64060157,64060158,64060159,64060160,64060161,64060162,64060163,64060164,64060165,64060166,64060167,64060168,64060169,64060170,64060171,64060172,64060173,64060174,64060175,64060176,64060177,64060178,64060179,64060180"]
[64150602,"Renewal of License to Cable Opeartors u/s 236F",null,152,"Second Schedule Part IV Clause (43C) (payment for supply of petroleum products to a petroleum agent or distributor who is registered under Sales Tax Act, 1990)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150603,"Issuance of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F",null,153,"Second Schedule Part IV Clause (43D) (payment to an oil tanker contractor who pays tax @ 2.5%, on payment for rendering or providing of carriage services)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150604,"Renewal of License to IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel and Landing Rights u/s 236F",null,154,"Second Schedule Part IV Clause (45A) (payment for local sales / supply of goods to sales tax zero-rated taxpayers)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150701,"Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G (ATL @ 0.1% / Non-ATL @ 2%)",null,155,"Second Schedule Part IV Clause (45A) (payment for supply of yarn to sales tax zero-rated taxpayers)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150702,"Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G (ATL (IT & ST) @0.25% / Non-ATL (ST) & ATL (IT) @0.7% / Non-ATL (IT) @2%)",null,156,"Second Schedule Part IV Clause (46) (payment for supply of its petroleum products to an oil distribution company or an oil refinery or Permanent Establishment of Non-resident Petroleum Exploration and Production (E&P) Companies)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150801,"Purchase by Retailers u/s 236H",null,157,"Second Schedule Part IV Clause (46A) (payment for supply of self-manufactured iron and steel products to a manufacturer)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64150901,"Educational Institution Fee u/s 236I",null,158,"Second Schedule Part IV Clause (47A) (payment for supply of imported goods by a resident, direct importer who has paid tax on such imports under section 148)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64151001,"Issuance / Renewal of License to Dealers / Commission Agents / Arhatis u/s 236J",null,159,"Second Schedule Part IV Clause (57) (payment for supply to a company operating large Trading House)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64151101,"Purchase / Transfer of Immovable Property u/s 236K",null,160,"Second Schedule Part IV Clause (57A) (payment for supply to a large Import House)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64151201,"Purchase of International Air Ticket u/s 236L",null,161,"Second Schedule Part IV Clause (60 (payment for supply of fully as well partly partly designed/assembled cypher devices, for use within the country as are verified by Cabinet Division (NTISB) with reference to design, quality and quantity)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64151351,"Issuance of Bonus shares by companies u/s 236Z (ATL @ 10% / Non-ATL @ 20%)",null,162,"Second Schedule Part IV Clause (77) (payment for supply of items with dedicated use of renewable sources of energy)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64151451,"Issuance of Bonus Shares by Companies not quoted on Stock Exchange u/s 236N",null,163,"Second Schedule Part IV Clause (78) (payment for supply of goods to a Coal Mining and Coal based Power Generation Projects in Sindh during project construction and operations)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64151501,"Banking transactions otherwise than through cash u/s 236P (Non-ATL @ 0.6%)",null,164,"SRO 586(I)/91 clause (xi) (payment for passenger tickets to air carriers)","64060100,64060101,64060102,64060103,64060104,64060105,64060106,64060107,64060108,64060109,64060110,64060111,64060112,64060113,64060114,64060115,64060116,64060117,64060118,64060119,64060120,64060121,64060122,64060123,64060124,64060125,64060126,64060127,64060128,64060129,64060130,64060151,64060152,64060153,64060154,64060155,64060156,64060157,64060158,64060159,64060160,64060161,64060162,64060163,64060164,64060165,64060166,64060167,64060168,64060169,64060170,64060171,64060172,64060173,64060174,64060175,64060176,64060177,64060178,64060179"]
["64151651","Payment for use or right to use industrial, commercial and scientific equipment u/s 236Q",null,165,"SRO 586(I)/91 clause (xi) (payment for cargo charges of goods transported to shipping companies)","64060100,64060101,64060102,64060103,64060104,64060105,64060106,64060107,64060108,64060109,64060110,64060111,64060112,64060113,64060114,64060115,64060116,64060117,64060118,64060119,64060120,64060121,64060122,64060123,64060124,64060125,64060126,64060127,64060128,64060129,64060130,64060151,64060152,64060153,64060154,64060155,64060156,64060157,64060158,64060159,64060160,64060161,64060162,64060163,64060164,64060165,64060166,64060167,64060168,64060169,64060170,64060171,64060172,64060173,64060174,64060175,64060176,64060177,64060178,64060179"]
[64151701,"Education related expenses remitted abroad u/s 236R",null,166,"SRO 586(I)/91 clause (x) (hotels and restaurants receiving payment in cash for providing accommodation or food or both)","64060100,64060101,64060102,64060103,64060104,64060105,64060106,64060107,64060108,64060109,64060110,64060111,64060112,64060113,64060114,64060115,64060116,64060117,64060118,64060119,64060120,64060121,64060122,64060123,64060124,64060125,64060126,64060127,64060128,64060129,64060130,64060151,64060152,64060153,64060154,64060155,64060156,64060157,64060158,64060159,64060160,64060161,64060162,64060163,64060164,64060165,64060166,64060167,64060168,64060169,64060170,64060171,64060172,64060173,64060174,64060175,64060176,64060177,64060178,64060179"]
[64151801,"Dividend in specie u/s 236S (ATL @ 15% / Non-ATL @ 30%)",null,167,"Second Schedule Part IV Clause (16) (institutions of the Agha Khan Development Network (Pakistan) listed in Schedule 1 of the Accord and Protocol dated November 13, 1994)","64060100,64060101,64060102,64060103,64060104,64060105,64060106,64060107,64060108,64060109,64060110,64060111,64060112,64060113,64060114,64060115,64060116,64060117,64060118,64060119,64060120,64060121,64060122,64060123,64060124,64060125,64060126,64060127,64060128,64060129,64060130,64060151,64060152,64060153,64060154,64060155,64060156,64060157,64060158,64060159,64060160,64060161,64060162,64060163,64060164,64060165,64060166,64060167,64060168,64060169,64060170,64060171,64060172,64060173,64060174,64060175,64060176,64060177,64060178,64060179"]
[64151901,"Purchase of future commodity contracts u/s 236T",null,168,"Second Schedule Part IV Clause (16A) (payment for advertising services to electronic and print media.)","64060100,64060101,64060102,64060103,64060104,64060105,64060106,64060107,64060108,64060109,64060110,64060111,64060112,64060113,64060114,64060115,64060116,64060117,64060118,64060119,64060120,64060121,64060122,64060123,64060124,64060125,64060126,64060127,64060128,64060129,64060130,64060151,64060152,64060153,64060154,64060155,64060156,64060157,64060158,64060159,64060160,64060161,64060162,64060163,64060164,64060165,64060166,64060167,64060168,64060169,64060170,64060171,64060172,64060173,64060174,64060175,64060176,64060177,64060178,64060179"]
[64030052,"Dividend u/s 150 (ATL @ 7.5% / Non-ATL @ 15%)",null,169,"Second Schedule Part IV Clause (38) (special purpose vehicle for the purpose of securitization)","64060100,64060101,64060102,64060103,64060104,64060105,64060106,64060107,64060108,64060109,64060110,64060111,64060112,64060113,64060114,64060115,64060116,64060117,64060118,64060119,64060120,64060121,64060122,64060123,64060124,64060125,64060126,64060127,64060128,64060129,64060130,64060151,64060152,64060153,64060154,64060155,64060156,64060157,64060158,64060159,64060160,64060161,64060162,64060163,64060164,64060165,64060166,64060167,64060168,64060169,64060170,64060171,64060172,64060173,64060174,64060175,64060176,64060177,64060178,64060179"]
[64030053,"Dividend u/s 150 / 236S @7.5% (Non-ATL is 15%- Resident no non-ATL rate)",null,170,"Second Schedule Part IV Clause (38C) (Islamic Development Bank)","64060100,64060101,64060102,64060103,64060104,64060105,64060106,64060107,64060108,64060109,64060110,64060111,64060112,64060113,64060114,64060115,64060116,64060117,64060118,64060119,64060120,64060121,64060122,64060123,64060124,64060125,64060126,64060127,64060128,64060129,64060130,64060151,64060152,64060153,64060154,64060155,64060156,64060157,64060158,64060159,64060160,64060161,64060162,64060163,64060164,64060165,64060166,64060167,64060168,64060169,64060170,64060171,64060172,64060173,64060174,64060175,64060176,64060177,64060178,64060179"]
[64030054,"Dividend u/s 150 / 236S @15% (Non-ATL is 30% -Resident no non-ATL rate)",null,171,"Second Schedule Part IV Clause (45A) (payment for services to sales tax zero-rated taxpayers)","64060100,64060101,64060102,64060103,64060104,64060105,64060106,64060107,64060108,64060109,64060110,64060111,64060112,64060113,64060114,64060115,64060116,64060117,64060118,64060119,64060120,64060121,64060122,64060123,64060124,64060125,64060126,64060127,64060128,64060129,64060130,64060151,64060152,64060153,64060154,64060155,64060156,64060157,64060158,64060159,64060160,64060161,64060162,64060163,64060164,64060165,64060166,64060167,64060168,64060169,64060170,64060171,64060172,64060173,64060174,64060175,64060176,64060177,64060178,64060179"]
[64030057,"Dividend u/s 150 @20%",null,172,"Second Schedule Part IV Clause (45A) (payment for services from yarn a dealer to sales tax zero-rated taxpayers)","64060100,64060101,64060102,64060103,64060104,64060105,64060106,64060107,64060108,64060109,64060110,64060111,64060112,64060113,64060114,64060115,64060116,64060117,64060118,64060119,64060120,64060121,64060122,64060123,64060124,64060125,64060126,64060127,64060128,64060129,64060130,64060151,64060152,64060153,64060154,64060155,64060156,64060157,64060158,64060159,64060160,64060161,64060162,64060163,64060164,64060165,64060166,64060167,64060168,64060169,64060170,64060171,64060172,64060173,64060174,64060175,64060176,64060177,64060178,64060179"]
[64030059,"Dividend u/s 150 / 236S @ 25% (non-ATL is 50% - Resident no non-ATL rate)",null,173,"Second Schedule Part IV Clause (67) (payment made to the International Finance Corporation established under the International Finance Corporation Act, 1956 (XXVII of 1956))","64060100,64060101,64060102,64060103,64060104,64060105,64060106,64060107,64060108,64060109,64060110,64060111,64060112,64060113,64060114,64060115,64060116,64060117,64060118,64060119,64060120,64060121,64060122,64060123,64060124,64060125,64060126,64060127,64060128,64060129,64060130,64060151,64060152,64060153,64060154,64060155,64060156,64060157,64060158,64060159,64060160,64060161,64060162,64060163,64060164,64060165,64060166,64060167,64060168,64060169,64060170,64060171,64060172,64060173,64060174,64060175,64060176,64060177,64060178,64060179"]
[64030099,"Dividend to a Non-Resident covered under ADTT u/s 150 / u/s 5",null,174,"Second Schedule Part IV Clause (68) (payment made to the Pakistan Domestic Sukuk Company Ltd.)","64060100,64060101,64060102,64060103,64060104,64060105,64060106,64060107,64060108,64060109,64060110,64060111,64060112,64060113,64060114,64060115,64060116,64060117,64060118,64060119,64060120,64060121,64060122,64060123,64060124,64060125,64060126,64060127,64060128,64060129,64060130,64060151,64060152,64060153,64060154,64060155,64060156,64060157,64060158,64060159,64060160,64060161,64060162,64060163,64060164,64060165,64060166,64060167,64060168,64060169,64060170,64060171,64060172,64060173,64060174,64060175,64060176,64060177,64060178,64060179"]
[64040051,"151(1)(a) - Profit on Debt u/s 151 from NSC / PO Deposits",null,175,"Second Schedule Part IV Clause (69) (payment made to the Asian Development Bank established under the Asian Development Bank Ordinance, 1971 (IX of 1971))","64060100,64060101,64060102,64060103,64060104,64060105,64060106,64060107,64060108,64060109,64060110,64060111,64060112,64060113,64060114,64060115,64060116,64060117,64060118,64060119,64060120,64060121,64060122,64060123,64060124,64060125,64060126,64060127,64060128,64060129,64060130,64060151,64060152,64060153,64060154,64060155,64060156,64060157,64060158,64060159,64060160,64060161,64060162,64060163,64060164,64060165,64060166,64060167,64060168,64060169,64060170,64060171,64060172,64060173,64060174,64060175,64060176,64060177,64060178,64060179"]
[64040052,"Profit on Debt u/s 151(1)(b) from Bank Accounts / Deposits",null,176,"Second Schedule Part IV Clause (72) (payment made to The ECO Trade and Development Bank)","64060100,64060101,64060102,64060103,64060104,64060105,64060106,64060107,64060108,64060109,64060110,64060111,64060112,64060113,64060114,64060115,64060116,64060117,64060118,64060119,64060120,64060121,64060122,64060123,64060124,64060125,64060126,64060127,64060128,64060129,64060130,64060151,64060152,64060153,64060154,64060155,64060156,64060157,64060158,64060159,64060160,64060161,64060162,64060163,64060164,64060165,64060166,64060167,64060168,64060169,64060170,64060171,64060172,64060173,64060174,64060175,64060176,64060177,64060178,64060179"]
[64040053,"Profit on Debt u/s 151(1)(c) from Government Securities",null,177,"Second Schedule Part IV Clause (78) (payment for providing or rendering of services to a Coal Mining and Coal based Power Generation Projects in Sindh during project construction and operations)","64060100,64060101,64060102,64060103,64060104,64060105,64060106,64060107,64060108,64060109,64060110,64060111,64060112,64060113,64060114,64060115,64060116,64060117,64060118,64060119,64060120,64060121,64060122,64060123,64060124,64060125,64060126,64060127,64060128,64060129,64060130,64060151,64060152,64060153,64060154,64060155,64060156,64060157,64060158,64060159,64060160,64060161,64060162,64060163,64060164,64060165,64060166,64060167,64060168,64060169,64060170,64060171,64060172,64060173,64060174,64060175,64060176,64060177,64060178,64060179"]
[64040054,"151(1) (d) - Profit on Debt u/s 151 from Others",null,178,"SRO 586(I)/91 clause (iii) (payment for execution of a contract in Tribal Areas or Azad Kashmir only, by a person who is resident of the Tribal Areas or Azad Kashmir and produce a certificate to this effect from the Political Agent concerned or the district authority or in the case of Azad Kashmir, from the Income Tax Officer concerned)","64060200,64060201,64060202,64060203,64060204,64060205,64060206,64060207,64060208,64060209,64060210,64060211,64060212,64060213,64060214,64060215,64060216,64060217,64060218,64060219,64060220,64060221,64060222,64060223,64060224,64060225,64060226,64060227,64060228,64060229,64060230,64060251,64060252,64060253,64060254,64060255,64060256,64060257,64060258,64060259,64060260,64060261,64060262,64060263,64060264,64060265,64060266,64060267,64060268,64060269,64060270,64060271,64060272,64060273,64060274,64060275,64060276,64060277,64060278,64060279,64060280"]
[64050051,"Royalty / Fee for Technical Services to a Non-Resident u/s 152(1) / Division IV, Part I, 1st Schedule",null,179,"SRO 586(I)/91 clause (xii) (payment for execution of a contract, not exceeding rupees one thousand for a single transaction and the total of such transactions does not exceed rupees twenty five thousand in a financial year)","64060200,64060201,64060202,64060203,64060204,64060205,64060206,64060207,64060208,64060209,64060210,64060211,64060212,64060213,64060214,64060215,64060216,64060217,64060218,64060219,64060220,64060221,64060222,64060223,64060224,64060225,64060226,64060227,64060228,64060229,64060230,64060251,64060252,64060253,64060254,64060255,64060256,64060257,64060258,64060259,64060260,64060261,64060262,64060263,64060264,64060265,64060266,64060267,64060268,64060269,64060270,64060271,64060272,64060273,64060274,64060275,64060276,64060277,64060278,64060279,64060280"]
[64050052,"Payment for Contracts for Construction, Assembly or Installation to a Non-Resident u/s 152(1A)(a) / Division II, Part III, 1st Schedule (ATL @ 7% / Non-ATL @ 14%)",null,180,"Second Schedule Part IV Clause (16) (institutions of the Agha Khan Development Network (Pakistan) listed in Schedule 1 of the Accord and Protocol dated November 13, 1994)","64060200,64060201,64060202,64060203,64060204,64060205,64060206,64060207,64060208,64060209,64060210,64060211,64060212,64060213,64060214,64060215,64060216,64060217,64060218,64060219,64060220,64060221,64060222,64060223,64060224,64060225,64060226,64060227,64060228,64060229,64060230,64060251,64060252,64060253,64060254,64060255,64060256,64060257,64060258,64060259,64060260,64060261,64060262,64060263,64060264,64060265,64060266,64060267,64060268,64060269,64060270,64060271,64060272,64060273,64060274,64060275,64060276,64060277,64060278,64060279,64060280"]
[64050053,"Payment for Services, Contracts to a Non-Resident u/s 152(1A)(b) / Division II, Part III, 1st Schedule (ATL @ 7% / Non-ATL @ 14%)",null,181,"Second Schedule Part IV Clause (38) (special purpose vehicle for the purpose of securitization)","64060200,64060201,64060202,64060203,64060204,64060205,64060206,64060207,64060208,64060209,64060210,64060211,64060212,64060213,64060214,64060215,64060216,64060217,64060218,64060219,64060220,64060221,64060222,64060223,64060224,64060225,64060226,64060227,64060228,64060229,64060230,64060251,64060252,64060253,64060254,64060255,64060256,64060257,64060258,64060259,64060260,64060261,64060262,64060263,64060264,64060265,64060266,64060267,64060268,64060269,64060270,64060271,64060272,64060273,64060274,64060275,64060276,64060277,64060278,64060279,64060280"]
[64050054,"Fee for Advertisement Services to a Non-Resident u/s 152(1A)(c) / Division II, Part III, 1st Schedule (ATL @ 7% / Non-ATL @ 14%)",null,182,"Second Schedule Part IV Clause (38C) (Islamic Development Bank)","64060200,64060201,64060202,64060203,64060204,64060205,64060206,64060207,64060208,64060209,64060210,64060211,64060212,64060213,64060214,64060215,64060216,64060217,64060218,64060219,64060220,64060221,64060222,64060223,64060224,64060225,64060226,64060227,64060228,64060229,64060230,64060251,64060252,64060253,64060254,64060255,64060256,64060257,64060258,64060259,64060260,64060261,64060262,64060263,64060264,64060265,64060266,64060267,64060268,64060269,64060270,64060271,64060272,64060273,64060274,64060275,64060276,64060277,64060278,64060279,64060280"]
[64050055,"Insurance / Reinsurance Premium to a Non-Resident u/s 152(1AA) / Division II, Part III, 1st Schedule",null,183,"Second Schedule Part IV Clause (67) (payment made to the International Finance Corporation established under the International Finance Corporation Act, 1956 (XXVII of 1956))","64060200,64060201,64060202,64060203,64060204,64060205,64060206,64060207,64060208,64060209,64060210,64060211,64060212,64060213,64060214,64060215,64060216,64060217,64060218,64060219,64060220,64060221,64060222,64060223,64060224,64060225,64060226,64060227,64060228,64060229,64060230,64060251,64060252,64060253,64060254,64060255,64060256,64060257,64060258,64060259,64060260,64060261,64060262,64060263,64060264,64060265,64060266,64060267,64060268,64060269,64060270,64060271,64060272,64060273,64060274,64060275,64060276,64060277,64060278,64060279,64060280"]
[64050056,"Fee for Advertisement Services to a Non-Resident u/s 152(1AAA) / Division II, Part III, 1st Schedule",null,184,"Second Schedule Part IV Clause (68) (payment made to the Pakistan Domestic Sukuk Company Ltd.)","64060200,64060201,64060202,64060203,64060204,64060205,64060206,64060207,64060208,64060209,64060210,64060211,64060212,64060213,64060214,64060215,64060216,64060217,64060218,64060219,64060220,64060221,64060222,64060223,64060224,64060225,64060226,64060227,64060228,64060229,64060230,64060251,64060252,64060253,64060254,64060255,64060256,64060257,64060258,64060259,64060260,64060261,64060262,64060263,64060264,64060265,64060266,64060267,64060268,64060269,64060270,64060271,64060272,64060273,64060274,64060275,64060276,64060277,64060278,64060279,64060280"]
[64050096,"Profit on Debt u/s 152(2) / u/c (5A), Part II, 2nd Schedule",null,185,"Second Schedule Part IV Clause (69) (payment made to the Asian Development Bank established under the Asian Development Bank Ordinance, 1971 (IX of 1971))","64060200,64060201,64060202,64060203,64060204,64060205,64060206,64060207,64060208,64060209,64060210,64060211,64060212,64060213,64060214,64060215,64060216,64060217,64060218,64060219,64060220,64060221,64060222,64060223,64060224,64060225,64060226,64060227,64060228,64060229,64060230,64060251,64060252,64060253,64060254,64060255,64060256,64060257,64060258,64060259,64060260,64060261,64060262,64060263,64060264,64060265,64060266,64060267,64060268,64060269,64060270,64060271,64060272,64060273,64060274,64060275,64060276,64060277,64060278,64060279,64060280,"]
[64050097,"Royalty / Fee for Technical Services to a Non-Resident covered under ADTT",null,186,"Second Schedule Part IV Clause (72) (payment made to The ECO Trade and Development Bank)","64060200,64060201,64060202,64060203,64060204,64060205,64060206,64060207,64060208,64060209,64060210,64060211,64060212,64060213,64060214,64060215,64060216,64060217,64060218,64060219,64060220,64060221,64060222,64060223,64060224,64060225,64060226,64060227,64060228,64060229,64060230,64060251,64060252,64060253,64060254,64060255,64060256,64060257,64060258,64060259,64060260,64060261,64060262,64060263,64060264,64060265,64060266,64060267,64060268,64060269,64060270,64060271,64060272,64060273,64060274,64060275,64060276,64060277,64060278,64060279,64060280"]
[64050098,"Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident covered under ADTT",null,187,"Second Schedule Part IV Clause (38) (special purpose vehicle for the purpose of securitization)","64120001,64120002,64120003,64120004,64120005,64120006,64120007,64120008,64120009,64120010,64120011,64120012,64120013,64120014,64120015,64120016,64120017,64120018,64120019,64120020,64120021,64120022,64120023,64120024,64120025,64120026,64120027,64120028,64120029,64120030,64120051,64120052,64120053,64120054,64120055,64120056,64120057,64120058,64120059,64120060,64120061,64120062,64120063,64120064,64120065,64120066,64120067,64120068,64120069,64120070,64120071,64120072,64120073,64120074,64120075,64120076,64120077,64120078,64120079,64120080,64120082"]
[64050099,"Profit on Debt to a Non-Resident covered under ADTT",null,188,"Second Schedule Part IV Clause (38A) (Venture Venture Capital Company)","64120001,64120002,64120003,64120004,64120005,64120006,64120007,64120008,64120009,64120010,64120011,64120012,64120013,64120014,64120015,64120016,64120017,64120018,64120019,64120020,64120021,64120022,64120023,64120024,64120025,64120026,64120027,64120028,64120029,64120030,64120051,64120052,64120053,64120054,64120055,64120056,64120057,64120058,64120059,64120060,64120061,64120062,64120063,64120064,64120065,64120066,64120067,64120068,64120069,64120070,64120071,64120072,64120073,64120074,64120075,64120076,64120077,64120078,64120079,64120080,64120082"]
[64060052,"Payment for Goods u/s 153(1)(a)  (ATL @ 1% / Non-ATL @ 2%)",null,189,"Second Schedule Part IV Clause (38C) (Islamic Development Bank)","64120001,64120002,64120003,64120004,64120005,64120006,64120007,64120008,64120009,64120010,64120011,64120012,64120013,64120014,64120015,64120016,64120017,64120018,64120019,64120020,64120021,64120022,64120023,64120024,64120025,64120026,64120027,64120028,64120029,64120030,64120051,64120052,64120053,64120054,64120055,64120056,64120057,64120058,64120059,64120060,64120061,64120062,64120063,64120064,64120065,64120066,64120067,64120068,64120069,64120070,64120071,64120072,64120073,64120074,64120075,64120076,64120077,64120078,64120079,64120080"]
[64060053,"Payment for Goods u/s 153(1)(a) (ATL @ 1.5% / Non-ATL @ 3%)",null,190,"Second Schedule Part IV Clause (47B) (payment to National Investment Unit Trust or a collective investment scheme or a modaraba or an Approved Income Payment Plan or a REIT Scheme or a Private Equity and Venture Capital Fund or Approved Pension Fund or a Recognized Provident Fund or an Approved Superannuation Fund or an Approved Gratuity Fund)","64120001,64120002,64120003,64120004,64120005,64120006,64120007,64120008,64120009,64120010,64120011,64120012,64120013,64120014,64120015,64120016,64120017,64120018,64120019,64120020,64120021,64120022,64120023,64120024,64120025,64120026,64120027,64120028,64120029,64120030,64120051,64120052,64120053,64120054,64120055,64120056,64120057,64120058,64120059,64120060,64120061,64120062,64120063,64120064,64120065,64120066,64120067,64120068,64120069,64120070,64120071,64120072,64120073,64120074,64120075,64120076,64120077,64120078,64120079,64120080,64120082"]
[64060058,"Payment for Goods u/s 153(1)(a) (ATL @ 5% / Non-ATL @ 10%) for companies",null,191,"Second Schedule Part IV Clause (67) (payment made to the International Finance Corporation established under the International Finance Corporation Act, 1956 (XXVII of 1956))","64120001,64120002,64120003,64120004,64120005,64120006,64120007,64120008,64120009,64120010,64120011,64120012,64120013,64120014,64120015,64120016,64120017,64120018,64120019,64120020,64120021,64120022,64120023,64120024,64120025,64120026,64120027,64120028,64120029,64120030,64120051,64120052,64120053,64120054,64120055,64120056,64120057,64120058,64120059,64120060,64120061,64120062,64120063,64120064,64120065,64120066,64120067,64120068,64120069,64120070,64120071,64120072,64120073,64120074,64120075,64120076,64120077,64120078,64120079,64120080,64120082"]
[64060059,"Payment for Goods u/s 153(1)(a) (ATL @ 5.5% / Non-ATL @ 11%) other than companies",null,192,"Second Schedule Part IV Clause (69) (payment made to the Asian Development Bank established under the Asian Development Bank Ordinance, 1971 (IX of 1971))","64120001,64120002,64120003,64120004,64120005,64120006,64120007,64120008,64120009,64120010,64120011,64120012,64120013,64120014,64120015,64120016,64120017,64120018,64120019,64120020,64120021,64120022,64120023,64120024,64120025,64120026,64120027,64120028,64120029,64120030,64120051,64120052,64120053,64120054,64120055,64120056,64120057,64120058,64120059,64120060,64120061,64120062,64120063,64120064,64120065,64120066,64120067,64120068,64120069,64120070,64120071,64120072,64120073,64120074,64120075,64120076,64120077,64120078,64120079,64120080,64120082"]
[64060152,"Payment for Services u/s 153(1)(b) @1%",null,193,"Second Schedule Part IV Clause (72) (payment made to The ECO Trade and Development Bank)","64120001,64120002,64120003,64120004,64120005,64120006,64120007,64120008,64120009,64120010,64120011,64120012,64120013,64120014,64120015,64120016,64120017,64120018,64120019,64120020,64120021,64120022,64120023,64120024,64120025,64120026,64120027,64120028,64120029,64120030,64120051,64120052,64120053,64120054,64120055,64120056,64120057,64120058,64120059,64120060,64120061,64120062,64120063,64120064,64120065,64120066,64120067,64120068,64120069,64120070,64120071,64120072,64120073,64120074,64120075,64120076,64120077,64120078,64120079,64120080,64120082"]
[64060154,"Payment for Services u/s 153(1)(b) @2%",null,194,"Second Schedule Part IV Clause (16) (institutions of the Agha Khan Development Network (Pakistan) listed in Schedule 1 of the Accord and Protocol dated November 13, 1994)","64090001,64090002,64090003,64090004,64090005,64090006,64090051,64090052,64090053,64090054,64090055,64090056,,,,,"]
[64060166,"Payment for Services u/s 153(1)(b) (ATL @ 9% / Non-ATL @ 18%) for companies",null,195,"Section 49(3)","64060001,64060002,64060003,64060004,64060005,64060006,64060007,64060008,64060009,64060010,64060011,64060012,64060013,64060014,64060015,64060016,64060017,64060018,64060019,64060020,64060021,64060022,64060023,64060024,64060025,64060026,64060027,64060028,64060029,64060030,64060051,64060052,64060053,4060054,64060055,64060056,64060057,64060058,64060059,64060060,64060061,64060062,64060063,64060064,64060065,64060066,64060067,64060068,64060069,64060070,64060071,64060072,64060073,64060074,64060075,64060076,64060077,64060078,64060079,64060080,64060082,64060083"]
[64060170,"Payment for Services u/s 153(1)(b) (ATL @ 11% / Non-ATL @ 22%) other than companies",null,196,"Circular 1(25)IT-I/80 dated 01.10.1980 (Payment of insurance premium and insurance claims)","64060100,64060101,64060102,64060103,64060104,64060105,64060106,64060107,64060108,64060109,64060110,64060111,64060112,64060113,64060114,64060115,64060116,64060117,64060118,64060119,64060120,64060121,64060122,64060123,64060124,64060125,64060126,64060127,64060128,64060129,64060130,64060151,64060152,64060153,64060154,64060155,64060156,64060157,64060158,64060159,64060160,64060161,64060162,64060163,64060164,64060165,64060166,64060167,64060168,64060169,64060170,64060171,64060172,64060173,64060174,64060175,64060176,64060177,64060178,64060179"]
["64060264","Receipts from Contracts u/s 153(1)(c) (ATL @ 8% / Non-ATL @ 16%) other than companies",null,202,"Second Schedule Part IV Clause (121) (Profit on debt of Prime minister's relief fund for flood, earthquake and other calamities with effect on and from 5th August, 2022)","64040001,64040002,64040003, 64040004, 64040051, 64040052, 64040053"]
[64060265,"Receipts from Contracts u/s 153(1)(c) (ATL @ 7.5% / Non-ATL @ 15%)",null,203,"Second Schedule Part IV Clause (122) (Donation through SMS to Prime minister's relief fund for flood, earthquake and other calamities with effect on and from 5th August, 2022)",64150002]
[64060270,"Receipts from Contracts u/s 153(1)(c) (ATL @ 10% / Non-ATL @ 20%)"]
[64060352,"Fee for export related services u/s 153(2) (ATL @ 1% / Non-ATL @ 2%)"]
[64070054,"Export Proceeds u/s 154(1) @1%"]
[64070151,"Foreign Indenting Commission u/s 154(2)"]
[64090051,"Prize on Prize Bond u/s 156 (ATL @ 15% / Non-ATL @ 30%)"]
[64090052,"Winnings from Crossword Puzzle u/s 156 (ATL @ 15% / Non-ATL @ 30%)"]
[64090053,"Winnings from Raffle u/s 156 (ATL @ 20% / Non-ATL @ 40%)"]
[64090054,"Winnings from Lottery u/s 156 (ATL @ 20% / Non-ATL @ 40%)"]
[64090055,"Winnings from Quiz u/s 156 (ATL @ 20% / Non-ATL @ 40%)"]
[64090056,"Winnings from Sale Promotion u/s 156 (ATL @ 20% / Non-ATL @ 40%)"]
[64120070,"Brokerage / Commission (Advertising Agencies) u/s 233 (ATL @ 10% / Non-ATL @ 20%)"]
[64120074,"Brokerage / Commission (others) u/s 233 (ATL @ 12% / Non-ATL @ 24%)"]
[64130151,"CNG Station Gas Bill u/s 234A (ATL @ 4% / Non-ATL @ 8%)"]
[64140051,"Electricity Bill of Commercial Consumer u/s 235"]
[64140052,"Electricity Bill of Industrial Consumer u/s 235"]
[64151351,"Issuance of Bonus Shares by Companies quoted on Stock Exchange u/s 236M"]
[64151451,"Issuance of Bonus Shares by Companies not quoted on Stock Exchange u/s 236N"]
[64060006,"Payment for Goods u/s 153(1)(a) @3%"]
[64060007,"Payment for Goods u/s 153(1)(a) @3.5%"]
[64100304,"Motor Vehicle Registration Fee u/s 231B (1A) (Non-ATL @ 4%)"]
[64151902,"Advance tax on general insurance premium u/s 236U (Non-ATL @ 4%)"]
[64151903,"Advance tax on life insurance premium u/s 236U (Non-ATL @ 1%)"]
[64151904,"Advance tax on extraction of minerals u/s 236V (Non-ATL @ 5%)"]
[64050100,"Payment for foreign produced commercials to a Non-Resident u/s 152A (ATL @ 20% / Non-ATL @ 40%)"]
[64060153,"Payment to electronic / print media for advertising Services u/s 153(1)(b) (ATL @ 1.5% / Non-ATL @ 3%)"]
[64120066,"Brokerage / Commission u/s 233 @8%"]
[64150102,"Purchase by Auction u/s 236A (3) (ATL @ 10% / Non-ATL @ 20%)"]
[64030055,"Dividend u/s 150 (ATL @ 15% / Non-ATL @ 30%)"]
[64050054,"Fee for Advertisement Services to a Non-Resident u/s 152(1A)(c) / Division II, Part III, 1st Schedule"]
[64050013,"Payment to Non-Resident Sports Person u/s 152(2A)(c) / Division II, Part III, 1st Schedule"]
[64060004,"Payment for Goods u/s 153(1)(a) (ATL @ 2% / Non-ATL @ 4%)"]
[64060005,"Payment for Goods u/s 153(1)(a) (ATL @ 2.5% / Non-ATL @ 5%)"]
[64060012,"Payment for Goods u/s 153(1)(a) @6%"]
[64060014,"Payment for Goods u/s 153(1)(a) @7%"]
["64060031","Payment for Goods u/s 153(1)(a) @7.75%"]
[64060054,"Payment for Goods u/s 153(1)(a)  (ATL @ 2% / Non-ATL @ 4%)"]
[64060055,"Payment for Goods u/s 153(1)(a) (ATL @ 2.5% / Non-ATL @ 5%)"]
[64060062,"Payment for Goods u/s 153(1)(a) @6%"]
[64060064,"Payment for Goods u/s 153(1)(a) @7%"]
["64060081","Payment for Goods u/s 153(1)(a) @7.75%"]
[64060179,"Payment for Services u/s 153(1)(b) @14.5%"]
["64060185","Payment for Services u/s 153(1)(b) @17.5%"]
[64060274,"Receipts from Contracts u/s 153(1)(c) @12%"]
[64060275,"Receipts from Contracts u/s 153(1)(c) @12.5%"]
[64090151,"Commission / Discount on petroleum products u/s 156A (ATL @ 12% / Non-ATL @ 24%)"]
[64150802,"Purchase by Retailers u/s 236H – Electronics (ATL @ 1% / Non-ATL @ 2%)"]
[64150803,"Purchase by Retailers u/s 236H - Others (ATL @ 0.5% / Non-ATL @ 2.5%)"]
["64152001","Tax on purchase or transfer of immoveable property u/s 236W"]
["64152101","Advance tax on tobacco u/s 236X "]
[64120086,"Brokerage / Commission – Advertising Agents u/s 233 (2A)"]
[64120060,"Brokerage / Commission u/s 233 @5%"]
[64120080,"Brokerage / Commission u/s 233 @15%"]
[64120082,"Brokerage / Commission u/s 233 @16%"]
[64060016,"Payment for Goods u/s 153(1)(a) @8%"]
[64060018,"Payment for Goods u/s 153(1)(a) @9%"]
[64060124,"Payment for Services u/s 153(1)(b) @12%"]
[64060130,"Payment for Services u/s 153(1)(b) @15%"]
[64060214,"Receipts from Contracts u/s 153(1)(c) (ATL @ 7% / Non-ATL @ 14%)"]
[64060228,"Receipts from Contracts u/s 153(1)(c) @14%"]
[64151905,"Advance tax on persons remitting amounts abroad through credit / debit / prepaid cards u/s 236Y (ATL @ 1% / Non-ATL @ 2%)"]
[64060231,"Fee for export related services u/s 153(2) (ATL @ 1% / Non-ATL @ 2%)"]
[64050006,"Fee for Advertisement Services to a Non-Resident media person u/s 152(1AAA) / Division II, Part III, 1st Schedule"]
[64050018,"Profit on Debt u/s 152(2), Part II, 2nd Schedule"]
[64050014,"Fee for offshore digital services u/s 152 (1C) (ATL @ 5% / Non-ATL @ 10%)"]
[64050015,"Payment for services to PE of non-resident company"]
[64050016,"Payment for services to PE of other non-resident"]
[64050017,"Payment for transport services to non-resident"]
[64060066,"Payment for Goods u/s 153(1)(a) @8%"]
[64060068,"Payment for Goods u/s 153(1)(a) @9%"]
[64060174,"Payment for Services u/s 153(1)(b) @12%"]
[64060180,"Payment for Services u/s 153(1)(b) @15%"]
[64060278,"Receipts from Contracts u/s 153(1)(c) @14%"]
[64060280,"Receipts from Contracts u/s 153(1)(c) @ 15%"]
[64151653,"Tax on sale (on ex-depot sale price) of certain petroleum products u/s 236HA (ATL @ 0.5% / Non-ATL @ 1%)"]
[64150402,"For Functions of Marriage u/s 236D (5% of the bill ad valorem or Rs. 20,000 per wedding function, whichever is higher) – for prescribed cities"]
[64150403,"For Functions of Marriage u/s 236D (5% of the bill ad valorem or Rs. 10,000 per wedding function, whichever is higher) – for cities other than prescribed"]
[64030060,"Dividend u/s 150 and 236S Collective Investment Scheme/REIT scheme/Mutual Fund @12.5%"]
[64030061,"Dividend u/s 150 and 236S Collective Investment Scheme/REIT scheme/Mutual Fund @ 15%"]
[64030081,"Deduction of tax by special purpose vehicles u/s 150A"]
[64150404,"For Functions of Marriage u/s 236D (5% of the bill ad valorem or Rs. 5,000/- per wedding function, whichever is higher) – for marriage halls, Marquees, or a community place with total function area less than 500 sq. yards"]
[64150405,"For Functions of Marriage u/s 236D (5% of the bill ad valorem or Rs. 5,000/- per wedding function, whichever is higher) – for a multi storied premises with the largest total function area on one floor less than 500 sq. yards"]
["64060156","Payment for Services u/s 153(1)(b) @3%"]
["64060256","Payment for Contracts u/s 153(1)(c) @3%"]
["64120066","Brokerage / Commission (Life insurance below 0.5 million P.A) u/s 233 (ATL @ 8% / Non-ATL @ 16%)"]
["64140251","Electricity Bill of Steal melters and composite Units"]
["64060106","Payment for Specified Services u/s 153(1)(b)  (ATL @ 3% / Non-ATL @ 6%)"]
["64060206","Receipts from Contracts u/s 153(1)(c) (ATL @ 3% / Non-ATL @ 6%)"]
["64060232","Royalty to resident person u/s 153B (ATL @ 15% / Non-ATL @ 30%)"]
["64151802","Dividend in specie u/s 236S (ATL @ 7.5% / Non-ATL @ 15%)"]
[64060032,"Payment for Goods u/s 153(1)(a) @0.25%"]
[64070154,"Contract Payments to indirect exporter u/s 154(3B)"]
[64050064,"Profit on Debt to a Non-Resident u/s 152(2)/having no PE (@ 10%)"]
[64050065,"Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 15% / Non-ATL @ 30%)"]
[64050066,"Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule (5.5% & 11% for non-ATL) other than companies"]
[64150103,"Purchase by Auction u/s 236A in case of immovable property / train management services (Pakistan Railway) (ATL @5% and 10% for Non-ATL)"]
[64030082,"Deduction of tax by special purpose vehicles u/s 150A@ 12.5% if Sukuk holder is an individual or AOP (if return is more than one million)"]
[64030083,"Deduction of tax by special purpose vehicles u/s 150A@ 10% if Sukuk holder is an individual or AOP (if return is less than one million)"]
[64060051,"Payment for Goods u/s 153(1)(a) (ATL @ 0.5% / Non-ATL @ 1%)"]
[64060556,"Payment for Specified Services u/s 153(1)(b) (ATL @ 4% / Non-ATL @ 8%)"]
[64060082,"Payment for Goods u/s 153(1)(a) @0.25%"]
[64050067,"Fee for Advertisement Services to a Non-Resident media person u/s 152(1AAA) / Division II, Part III, 1st Schedule (10%)"]
[64050068,"Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule (5% & 10% for non-ATL) for Companies\t"]
[64050069,"Payment for Specified Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 3% / Non-ATL @ 8%)"]
[64050070,"Payment for Other Services to a PE of a Non-Resident u/s 152(2A)(b) / Division II, Part III, 1st Schedule (9% & 18% non-ATL) for companies"]
[64050063,"Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule (ATL @ 8% / Non-ATL @ 16%)"]
[64050071,"Payment to Non-Resident Sports Person u/s 152(2A)(c) / Division II, Part III, 1st Schedule (ATL @ 15% / Non-ATL @ 30%)"]
[64050057,"Fee for offshore digital services u/s 152 (1C) @ 15%"]
[64050072,"Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2) (@ 20%)"]
[64010041,"Payable u/s 101A @ 10%"]
[64010042,"Payable u/s 101A @ 20%"]
[64070201,"Export of other specified Services u/s 154A"]
[64070301,"Export of SMEs Rule 6 Fourteenth Schedule (Export proceeds of Category I)"]
[64070302,"Export of SMEs Rule 6 Fourteenth Schedule (Export proceeds of Category II)"]
[64062101,"Payment for Oil Tanker Services u/c 28F of Part II of Second Schedule u/s 153(1)(b)"]
[64100306,"Motor vehicle registration by person who has not purchased vehicle from local manufacturer u/s 231B(2A)"]
[64060263,"Receipts from Contracts u/s 153(1)(c) (ATL @ 7.5% / Non-ATL @ 15%) for companies"]
[64030086,"Deduction of tax by special purpose vehicles u/s 151(1A) @ 25% if Sukuk holder is a company"]
[64030084,"Deduction of tax by special purpose vehicles u/s 151(1A)@ 10% if Sukuk holder is an individual or AOP (if return is less than one million)"]
[64030085,"Deduction of tax by special purpose vehicles u/s 151(1A)@ 12.5% if Sukuk holder is an individual or AOP (if return is more than one million)"]
[64140102,"Electricity Bill of Domestic Consumer u/s 235 (Only for Non-ATL)"]
[64140152,"Electricity Bill of Domestic Consumer u/s 235 (Only for Non-ATL)"]
[64030062,"Dividend u/s 150 @ 7.5% (Non-resident u/c (111A), Part IV of Second Schedule)"]
[64030063,"Dividend u/s 150 @ 15% (Non-resident u/c (111A), Part IV of Second Schedule)"]
[64090202,"Withdrawal from Pension Fund u/c (23A), Part I, Second Schedule"]
[64060050,"Payment for Goods u/s 153(1)(b) @0.5%"]
[64060151,"Payment for Services u/s 153(1)(b) @0.5%"]
[64010057,"Import u/s 148 @3.5%"]
[64050077,"Payment of a return on investment in sukuks to a non-resident u/s 152(1DB) @ 10%"]
[64050078,"Payment of service charges or commission or fee to remittances operators u/s 152(1DC) @ 10%"]
[64060286,"Export of Computer software /IT services / IT Enabled services by persons registered with Pakistan Software Export Board u/s 154A @ 0.25%"]
[64130004,"Passenger Transport Public Vehicle Tax u/s 234 (Air Conditioned)"]
[64100308,"Motor Vehicle Transfer Fee u/s 231B(2) (Without Engine Capacity)"]
[64050079,"Payment of any type of fee to a card network company or payment gateway u/s 152(1DD) @10%"]
[64150505,"Advertisement starring foreign actor u/s 236CA"]
[64030064,"Dividend u/s 150 (ATL @ 35% / Non-ATL @ 70%)"]
[64030065,"Dividend u/s 150 (Non-Resident u/c (111A), Part IV of Second Schedule) @ 35%"]
[64050073,"Payment for contracts to PE of Non-Resident u/s 152(4B) @ 1.4%"]
[64060001,"Payment for Goods u/s 153(1)(a) @0.5%"]
[64060033,"Payment for Goods u/s 153(1)(b) @0.5%"]
[64070152,"Sale Proceeds of goods to exporter u/s 154(3)"]
[64070153,"Sale Proceeds of of goods by industrial undertaking u/s 154(3A)"]
[64070155,"Export Proceeds u/s 154(3C)"]
[64100307,"Motor vehicle registration fee u/s 231B(2A)"]
[64150503,"Foreign produced TV drama serial or play u/s 236CA"]
[64150504,"Foreign produced TV play (single episode) u/s 236CA"]
[64100301,"Motor Vehicle Registration Fee u/s 231B(1) (Upto 850 cc) – on value of vehicle"]
[64100309,"Motor Vehicle Sale u/s 231B(3) (Without Engine Capacity)"]
[64100310,"Motor Vehicle Registration Fee u/s 231B(1) (Without Engine Capacity)"]
[64070202,"Export of other specified Services u/s 154A"]
[64060287,"Export of Computer software /IT services / IT Enabled services by persons registered with Pakistan Software Export Board u/s 154A @ 0.25%"]
[64060288,"Export of Computer software /IT services / IT Enabled services by persons not registered with Pakistan Software Export Board u/s 154A @ 1%\t"]
[64060289,"Export of Computer software /IT services / IT Enabled services by persons not registered with Pakistan Software Export Board u/s 154A @ 1%\t"]
["64100401","CVT - Motor Vehicle in Pakistan"]
[64150407,"Functions / Gatherings Charges u/s 236CB (ATL @ 10% / Non-ATL @ 20%)"]
[64220160,"Withholding tax on Sale Considerations u/s 37(6)"]
[64151906,"Tax on remitting amounts abroad through credit / debit / prepaid cards u/s 236Y  (ATL @ 5% / Non-ATL @ 10%)"]
[64151907,"Advance tax on foreign domestic workers u/s 231C"]
[64050080,"Payment for IT/IT-enabled service u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 4% / Non-ATL @ 8%)"]
[64330068,"Capital Gains on Securities u/s 37A @12.5% (for securities acquired from 1st July, 2013 to 30th June, 2022)"]
[64330069,"Capital Gains on Securities u/s 37A @15%"]
[64330070,"Capital Gains on Securities u/s 37A @5%"]
[92026,"Advance Income Tax u/s 147(5C)"]
[64330071,"Tax on deemed income u/s 7E @20% (Of 5% of FMV)"]
[64100311,"Motor Vehicle Registration Fee u/s 231B(1) (2001cc to 2500cc) – on value of vehicle"]
[64100312,"Motor Vehicle Registration Fee u/s 231B(1) (2501cc to 3000cc) – on value of vehicle"]
[64100313,"Motor Vehicle Registration Fee u/s 231B(1) (Above 3000cc) – on value of vehicle"]
["64060083","Payment for Goods u/s 153(1)(a) (ATL @ 5.5% / Non-ATL @ 11%) other than companies"]
[64060060,"Payment for Goods u/s 153(1)(a) (ATL @ 5% / Non-ATL @ 10%) for companies"]
[64060172,"Payment for Services u/s 153(1)(b) (ATL @ 11% / Non-ATL @ 22%) other than companies"]
[64060168,"Payment for Services u/s 153(1)(b) (ATL @ 9% / Non-ATL @ 18%) for companies"]
[64060158,"Payment for IT/IT-enabled service u/s 153(1)(b) @4%"]
[64060266,"Receipts from Contracts u/s 153(1)(c) (ATL @ 8% / Non-ATL @ 16%) other than companies"]
[64060061,"Tax deductible from non-residents on capital gains on debt instruments/Government securities invested through SCRA u/s 152(1D) /Division II, Part III,1st Schedule\t"]
[64050050,"Tax deductible from non-residents on capital gains on disposal of debt instruments/Government securities/certificates invested through FCVA/NRVA u/s 152(1DA) /Division II, Part III,1st Schedule"]
[64060010,"Payment for Goods u/s 153(1)(a) (ATL @ 5% / Non-ATL @ 10%) for companies"]
[64060215,"Receipts from Contracts u/s 153(1)(c) (ATL @ 7.5% / Non-ATL @ 15%) for companies"]
[64330050,"Dividend u/s 150 - Dividend received from debt securities mutual funds"]
[64010037,"147 (6C) Advance tax @ 1% Export proceeds"]
[64100317,"Motor Vehicle Registration Fee u/s 231B(1) (851cc to 1000cc) – on value of vehicle"]
[64100318,"Motor Vehicle Registration Fee u/s 231B(1) (1001cc to 1300cc) – on value of vehicle"]
[64100319,"Motor Vehicle Registration Fee u/s 231B(1) (1301cc to 1600cc) – on value of vehicle"]
[64100320,"Motor Vehicle Registration Fee u/s 231B(1) (1601cc to 1800cc) – on value of vehicle"]
[64100321,"Motor Vehicle Registration Fee u/s 231B(1) (1801cc to 2000cc) – on value of vehicle"]
[64100322,"Motor Vehicle Sale u/s 231B(3) (851cc to 1000cc) – on value of vehicle"]
[64100323,"Motor Vehicle Sale u/s 231B(3) (1001cc to 1300cc) – on value of vehicle"]
[64100324,"Motor Vehicle Sale u/s 231B(3) (1301cc to 1600cc) – on value of vehicle"]
[64100325,"Motor Vehicle Sale u/s 231B(3) (1601cc to 1800cc) – on value of vehicle"]
[64100326,"Motor Vehicle Sale u/s 231B(3) (1801cc to 2000cc) – on value of vehicle"]
[64100314,"Motor Vehicle Sale u/s 231B(3) (2001cc to 2500cc) – on value of vehicle"]
[64100315,"Motor Vehicle Sale u/s 231B(3) (2501cc to 3000cc) – on value of vehicle"]
[64100316,"Motor Vehicle Sale u/s 231B(3) (Above 3000cc) – on value of vehicle"]
[64020006,"Surcharge on high earning person u/s 4AB"]
[64020007,"Pension u/s 149 where the amount of pension received exceeds rupees ten million and not attained the age of 70 years"]
[64330072,"Gain arising on pre-mature disposal of government securities u/s 151A"]
[64060557,"Payment for Goods u/s 153(2A) through Digital means @1%"]
[64060558,"Payment for Goods u/s 153(2A) through Courier Service @2%"]
[64330073,"Dividend u/s 150 – Dividend received from investments in equities mutual funds"]
[64060085,"Tax deductible from non-residents on capital gains on debt instruments/Government securities invested through SCRA u/s 152(1D) /Division II, Part III,1st Schedule (holding period less than six months)"]
[64340212,"Payment for Specified Services u/s 152(2A)(b) / Division II, Part III, 1st Schedule (ATL @ 8% / Non-ATL @ 16%)"]
[64150104,"Purchase by Auction u/s 236A(1) (ATL @ 3% / Non-ATL @ 6%)"]
[64050101,"Payment for foreign supply of goods"]
[64050102,"Payment for foreign supply of services"]
[64060162,"Payment for specified services u/s 153(1)(b) @6%"]