Payment Section

153(1)(b)/5
153(1)(a)/5
153(1)(b)/5

TaxPayer_NTN
2462175-7
4029253-3
0651595-9

TaxPayer_CNIC

TaxPayer_Name
GRACE COOL
LOTUS FOODS PVT LTD
THE ARRANGERS

TaxPayer_City
Karachi
Karachi
Karachi

TaxPayer_Address
1/6 A, BLOCK-6, P.EC.H.S KARACHI, PAKISTAN,
L-28 C, BLOCK 21, F.B AREA , KARACHI.
B-132, BLOCK-13-D-1, GULSHAN-E-IQBAL, KARACHI.

TaxPayer_Status
BUSINESS INDIVIDUAL
BUSINESS INDIVIDUAL
BUSINESS INDIVIDUAL

TaxPayer_Business_Name
GRACE COOL
LOTUS FOODS
THE ARRANGERS

Taxable_Amount Tax_Amount
3,000
360
2,510
100
22,000
1760

Payment Section
155
235
148/1
148/2
148/3
148/4
149/1
149/2
149/3
150/1
150/2
150/3
150/4
151(1)(a)
151(1)(b)
151(1)(c)
151(1)(d)
152(1)
152(1A)(a)
152(1A)(b)
152(1A)(c)
152(1AA)
152(1AAA)
152(2)
152(2A)(a)
152(2A)(b)(i)
152(2A)(b)(ii)
152(2A)(c)
153(1)(a)/1
153(1)(a)/2
153(1)(a)/3
153(1)(a)/4
153(1)(a)/5
153(1)(a)/6
153(1)(b)/1
153(1)(b)/2
153(1)(b)/3
153(1)(b)/4
153(1)(c)/1
153(1)(c)/2
153(1A)
153(5)(bb)
153A/1
153A/2
154(1)/1
154(1)/2
154(1)/3
154(1)/4
154(2)/1
154(2)/2
154(3)
154(3A)

154(3B)
156/1
156/2
156A
156B
231(B)
231A
231AA
233/1
233/2
233A(1)/1
233A(1)/2
233A(1)/3
233AA
234(A)
234/1
234/2
234/3
236(2)
236/1
236/2
236A
236B
236D
236E(a)
236E(b)
236F(1)
236G
236H
236I
236J
37A(1A)/1
37A(1A)/2
4A
7/1
7/2
CVT
IDPT
WT

Description
Payment of rent of immovable property
Alongwith electricity consumption bills
Import of goods @ 6%
Import of capital goods @ 1% (Clause 13G, 2nd Schedule)
Import of scrap/stationery items @ 2% (Clause 13H, 2nd Schedule)
Import of Edible oil @ 3% (Clasue 13, 2nd Schedule)
Salary - Federal
Salary - Govt. Employees (Other than Federal)
Salary - Others
Dividend paid to public companies, insurance companies and resident companies @ 5%
Dividend paid to non-resident companies @ 10%
Dividend paid to others @ 10%
Dividend at reduced rate @ 7.5%
Profit on debt paid or credited to a resident person on schemes of National Savings and P.O Saving Accounts
Profit on debt paid or credited to a resident person on account of deposit with a banking company or financial institution
Profit on debt paid or credited to a resident person on secirities of Federal or Provincial Government or a local authority
Profit on debt paid or credited to a resident person on any bond, certificate, debenture, security or any other instrument by
Payment to non-resident person on account of royalty or fee for technical services
Payment to a non-resident on account of a contract or sub-contract under a construction, assembly or installation project in Pak
Payment to a non-resident on account of any other contract for construction or services rendered relating thereto
Payment to a non-resident person on account of contract for advertisement services rendered by TV Satellite Channels
Payment of insurance premium or reinsurance premium to a non-resident person
Payment of non-resident Media Persons
Payment to a non-resident person or any other account including profit on debt but excluding those covered U/s 152(3)
Payment to a non-resident person on account of sale of goods
Payment to a non-resident person on account of rendering of or providing transport services
Payment to a non-resident person on account of rendering of or providing services other than transport services
Payment to a non-resident person on account of execution of a contract
Payment to a resident person or a PE of a non-resident on account of sale of goods @ 1.5%
Payment to a resident person or a PE of a non-resident on account of Distribution of cigarette and pharmaceutical products
Payment to a resident person or a PE of a non-resident on account of local sales, supplies of textile, carpets, leather, surgic
Payment to a resident person or a PE of a non-resident on account of local sale of steel melters
Payment to a resident company or non-resident company having PE in Pakistan, on account of sale of goods @ 3.5%
Payment to a non-corporate person, on account of sale of goods @ 4%
Payment to a resident person or a PE of a non-resident on account of services rendered or provided @ 1%
Payment to a resident person or a PE of a non-resident on account of transport services rendered or provided
Payment to a resident company or non-resident company having PE in Pakistan, on account of services rendered or provided
Payment to a non-corporate person, on account of services rendered or provided
Payment to a resident company or non-resident company having PE in Pakistan, on account of execution of a contract, other th
Payment to a non-corporate person on account of execution of a contract, other than contract for sale of goods or services re
Payment to a resident person or a PE of a non-resident on account of rendering of or providing of services of stitching, dyeing
Tax deductible on the amount of cotton lint (Self Payment deposited by taxpayer)
Sales to Traders and Distributors
Tax collected by Yarn Manufacturers @ 0.5% at the time of sale
Realization of proceeds of exports of goods @ 0.75%, as prescribed in Division (IV) of part III of the First Schedule
Realization of proceeds of exports of goods @ 1%, as prescribed in Division (IV) of part III of the First Schedule
Realization of proceeds of exports of goods @ 1.25%, as prescribed in Division (IV) of part III of the First Schedule
Realization of proceeds of exports of goods @ 1.5%, as prescribed in Division (IV) of part III of the First Schedule
Realization of indenting commission in foreign exchange on imports @ 5%
Realization of indenting commission in foreign exchange on exports @ applicable to exports
Realization of proceeds of sale of goods to an exporter under an inland back-to-back letter of credit etc.
Export of goods by an industrial undertaking located in an export processing zone

Payment against sale of goods by an indirect exporter to a direct exporter or an export house registered under DTRE Rules, 2
Payment of prize on prize bond @ 10%
Payment of winnings from a raffle, lottery, cross-word puzzle or quiz; and prize offered by companies for promotion of sale @
Payment of commission on petroleum products of petrol pump operators @ 10%
Withdrawal from pension fund as per section 12(6)
Purchase of new motor cars @ 5%
Cash withdrawal from banks
Deduction on banking transaction as Advance Tax
Payment of brokerage or commission @ 10%
Payment of commission (advertising agents) @ 5%
On value of shares purchased or sold by a member of a stock exchange in lieu of its commission income @ 0.01%
On value of shares traded by a person through a member of a stock exchange @ 0.01%
On financing of CFS (badla) in shares business @ 10%
Tax collected by NCCPL from the margin financers, trading financers and lenders
CNG Station
Alongwith motor vehicle tax - Goods Transport Vehicles as per Division III Part-IV of First Schedule
Alongwith motor vehicle tax - Passanger Transport Vehicles as per Division III Part-IV of First Schedule
Alongwith motor vehicle tax - Other Private Vehicles as per Division III Part-IV of First Schedule
Advance tax on IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channels and Landing Rights
Telephone subscribers (other than Mobile Phone subscribers)
Mobile phone subscribers including pre-paid card users
Advance tax at the time of sale by auction
Advance Tax on purchase of air ticket
Advance tax on functions and gatherings
Advance tax on foreign-produced TV drama serial @ 100,000 per episode
Advance tax on foreign-produced TV play @ 100,000 (single episode)
Advance tax on cable television operators
Advance Tax on sale to distributors, dealers and wholesalers
Advance tax on sales to retailers
Collection of advance tax by educational institutes
Advance Tax on dealers, commission agents and arhatis, etc.
Payment of tax collected by NCCPL to the Board @ 8% on disposal of securities
Payment of tax collected by NCCPL to the Board @ 10% on disposal of securities
15% Surcharge on payable income tax
Tax @ 8% on non-resident persons operating ships
Tax @ 3% on non-resident persons operating aircrafts
On purchase of Shares,modaraba certificates
Internally Displaced Persons Tax (IDPT) @ 5% on the tax payable on the taxable income of one million rupees or more.
Wealth Tax

Code
018
022
011
065
066
070
001
002
047
015
068
016
085
021
004
003
048
006
049
046
050
105
097
005
116
117
118
119
007
083
101
112
013
130
102
113
008
131
009
132
069
106
110
111
012
051
052
053
060
067
055
037

Rate

6.00%
1.00%
2.00%
3.00%

5.00%
10.00%
10.00%
7.50%
10.00%
10.00%
10.00%
10.00%
15.00%
6.00%
6.00%
6.00%
5.00%
10.00%
20.00%
3.50%
2.00%
6.00%
6.00%
1.50%
1.00%
1.00%
1.00%
3.50%
4.00%
1.00%
2.00%
6.00%
7.00%
6.00%
6.50%
0.50%
1.00%
0.50%
0.50%
1.00%
1.00%
1.00%
2.00%
5.00%
1.00%
1.00%
1.00%

057
020
045
038
058
080
044
096
010
056
039
041
042
123
070
014
061
062
122
035
063
017
098
120
124
125
121
127
129
126
128
114
115
089
031
032
077
079
074

1.00%
15.00%
20.00%
10.00%

0.30%
0.30%
10.00%
5.00%
0.01%
0.01%
10.00%
10.00%
4.00%

20.00%
10.00%
15.00%
10.00%
5.00%
10.00%

0.10%
0.50%
5.00%
8.00%
10.00%
15.00%
8.00%
3.00%
5.00%