S.R.O. 1056(I)/99.--

In exercise of the powers conferred by sub-section (1) of section 165 of the Income Tax Ordinance, 1979 (XXXI of 1979), the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Income Tax Rules, 1982, the same having been previously published as required by sub-section (4) of the said section namely :-

In the aforesaid rules, after rule 200, the following new rule shall be inserted, namely :-

"200A. Statement regarding tax collected from commission/discount allowed to petrol pump operators.- Every seller of petroleum products to petrol pump operators shall furnish to the Income Tax Authority specified by the Board under rule 51 by the tenth of every month a statement in respect of commission/discount allowed to petrol pump operators and tax collected therefrom under sub-section (7H) of section 50 during the preceding month in the following form and verified in the manner indicated therein, namely :

Monthly statement regarding collection of tax from petrol pump operators under sub-section (7H) of section 50 of the Income Tax Ordinance, 1979.

during the month of ____________

I, _________________, do hereby certify that the above statement contains a complete and correct list of persons from whom tax was collectable under section 50(7H) of the Income Tax ordinance, 1979 (XXXI of 1979) during the month of __________ 199___.

Name of Company/Seller ____________________ Signature _________________

Address ____________________________________________________________

National Tax Number _________________________ Date ___________________

(ii)    after Rule 201A, the following new rule shall be inserted, namely :-

"201AA. Annual statement regarding payments for supply of goods to exporters under back to back inland letters of credit.- A statement in respect of suppliers of goods to exporters from whom tax has been deducted under sub-section (5AA) of section 50 shall be furnished on or before the first day of September each year, to the Income Tax Authority specified by the Board under rule 51 in the following form and verified in the manner indicated therein, namely :-

Statement regarding payments under sub-section (5AA) of section 50 of the Income Tax Ordinance, 1979 for the year from the 1st July, ___________, to the 30th June, _______.

I, ___________________, do hereby certify that the above statement contains a complete and correct list of persons from whom tax was deductible under section 50 (5AA) of the Income Tax Ordinance, 1979 (XXXI of 1979), during the year ended on 30th June, _______.

Name of authorised dealer in Foreign Exchange        Signature _____________

Address                                                            Name ________________

National Tax Number _____________________        Dated ________________

(iii)   after rule 201F, the following new rule shall be added, namely :-

"201G. Statement regarding tax collected alongwith gas bills.- Every gas company shall furnish a statement in respect of gas consumers from whom tax has been collected under sub-section (7G) of section 50 on or before the 25th day of each month and a consolidated statement for the whole year by 1st September of the financial year next following, to the Income Tax Authority specified by the Board under rule 51 in the following form and verified in the manner indicated therein, namely :-

Monthly/Annual statement regarding collection of advance tax under section 50(7G) of the Income Tax Ordinance, 1979, alongwith the gas bills.

for the month of _____________, 199____ / year ended ____________.

I, ___________________, do hereby certify that the above statement contains a complete and correct list of persons from whom tax was collected, alongwith gas bills, under section 50(7G) of the Income Tax Ordinance, 1979 (XXXI of 1979) and those not liable to such collection and the amount of the tax collected and deposited in the Government Treasury during the month of ______________ 199___ / year ended ____________

Signature ______________

Name and Designation _____________________

Name of Gas Company ____________________ ;  " and

(iii)   after rule 202D, the following new rules shall be added, namely :-

"202E. Registration of Tax Withholding agents under section 143E.- Every person responsible to deduct or collect tax under Income Tax Ordinance, 1979 (XXXI of 1979) shall apply to the Deputy Commissioner/Deputy Director of Tax Withholding for registration under section 143E in the following format :-

APPLICATION FOR REGISTRATION AS TAX WITHHOLDING AGENT

I/We being responsible to deduct or collect tax under Income Tax Ordinance, 1979, apply for registration under section 143E of Income Tax Ordinance, 1979 as Tax Withholding Agent. My/our particulars are as under :-

(1)    Name of business/office :

(2)    Address :

(3)    City :

(4)    Province :

(5)    Status :

(6)    National Tax Number / CTI :

(7)    Name of owner / Chief Executive / Principal Officer :

(8)    Designation of officer responsible for Withholding of tax :

(9)    Registration/Incorporation No. (in case of a firm/company) :

(10)  Capital (in case of a registered firm) :

(11)  Nature of business/profession :

Signature of owner / Cheif Executive / Principal Officer     Designation :

Date

Official Stamp :

"202F. Registration certificate under section 143E.- On receipt of application for registration under section 143E of Income Tax Ordinance, 1979 (XXXI of 1979), a certificate of registration, after making inquiry and verification as deemed necessary by registering authority, shall be issued to the applicant in the following format :-

(Directorate General of Tax Withholding)

CERTIFICATE OF REGISTRATION OF TAX WITHHOLDING AGENT

Certified that the person with the following particulars is registered as Tax Withholding Agent under section 143E of Income Tax Ordinance, 1979 :-

Particulars of Registered Tax Withholding Agent

(1)    Name of business/office :

(2)    Address :

(3)    City :

(4)    Province :

(5)    Status :

(6)    National Tax Number / CTI :

(7)    Registration/Incorporation No. (in case of a firm/company) :

(8)    Capital (in case of a registered firm) :

(9)    Designation of officer responsible for withholding of tax :

(10)  Registration Code allotted :

(11)  Date of issue :

Signature and stamp of Issuing Authority "

ASAD ARIF                        

Member (Direct Taxes)/Additional Secretary