"\u003chtml xmlns:o=\"urn:schemas-microsoft-com:office:office\"\r\nxmlns:w=\"urn:schemas-microsoft-com:office:word\"\r\nxmlns=\"http://www.w3.org/TR/REC-html40\"\u003e\r\n\r\n\u003chead\u003e\r\n\u003cmeta http-equiv=Content-Type content=\"text/html; charset=windows-1252\"\u003e\r\n\u003cmeta name=ProgId content=Word.Document\u003e\r\n\u003cmeta name=Generator content=\"Microsoft Word 11\"\u003e\r\n\u003cmeta name=Originator content=\"Microsoft Word 11\"\u003e\r\n\u003clink rel=File-List href=\"2009J32_files/filelist.xml\"\u003e\r\n\u003ctitle\u003eLETTER FROM CENTRAL SINDH TAX BAR ASSOCIATION, NAWABSHAH\u003c/title\u003e\r\n\u003c!--[if gte mso 9]\u003e\u003cxml\u003e\r\n \u003co:DocumentProperties\u003e\r\n  \u003co:Author\u003eUser\u003c/o:Author\u003e\r\n  \u003co:Template\u003eNormal\u003c/o:Template\u003e\r\n  \u003co:LastAuthor\u003eUser\u003c/o:LastAuthor\u003e\r\n  \u003co:Revision\u003e2\u003c/o:Revision\u003e\r\n  \u003co:TotalTime\u003e0\u003c/o:TotalTime\u003e\r\n  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align=center style=\u0027text-align:center;mso-pagination:none;\r\nmso-layout-grid-align:none;text-autospace:none\u0027\u003e\u003cb\u003eLETTER FROM CENTRAL SINDH\r\nTAX BAR ASSOCIATION, NAWABSHAH\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center;mso-pagination:none;\r\nmso-layout-grid-align:none;text-autospace:none\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center;mso-pagination:none;\r\nmso-layout-grid-align:none;text-autospace:none\u0027\u003e\u003cb\u003eTO\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center;mso-pagination:none;\r\nmso-layout-grid-align:none;text-autospace:none\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center;mso-pagination:none;\r\nmso-layout-grid-align:none;text-autospace:none\u0027\u003e\u003cb\u003eCHAIRMAN, FEDERAL BOARD OF\r\nREVENUE\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;mso-pagination:none;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center;mso-pagination:none;\r\nmso-layout-grid-align:none;text-autospace:none\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n.1pt\u0027\u003e(Re: Refund of tax deduction made under section 235 of the Income Tax\r\nOrdinance, 2001 in the case of the Taxpayers falling under presumptive tax\r\nregime)\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center;mso-pagination:none;\r\nmso-layout-grid-align:none;text-autospace:none\u0027\u003e\u003cspan style=\u0027letter-spacing:\r\n.1pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center;mso-pagination:none;\r\nmso-layout-grid-align:none;text-autospace:none\u0027\u003e[20th February, 2009]\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;mso-pagination:none;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;mso-pagination:none;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003eTo\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;mso-pagination:none;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in;mso-pagination:\r\nnone;mso-layout-grid-align:none;text-autospace:none\u0027\u003eThe Chairman,\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in;mso-pagination:\r\nnone;mso-layout-grid-align:none;text-autospace:none\u0027\u003eFederal Board of Revenue, \u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;text-indent:.5in;mso-pagination:\r\nnone;mso-layout-grid-align:none;text-autospace:none\u0027\u003eIslamabad.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;mso-pagination:none;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:1.0in;text-align:justify;text-indent:\r\n-1.0in;mso-pagination:none;mso-layout-grid-align:none;text-autospace:none\u0027\u003eSUBJECT:\r\n\u003cspan style=\u0027mso-tab-count:1\u0027\u003e      \u003c/span\u003e\u003cb\u003e\u003cu\u003eREFUND OF TAX DEDUCTION MADE\r\nUNDER SECTION 235 OF THE INCOME TAX ORDINANCE, 2001 IN THE CASE OF THE\r\nTAXPAYERS FALLING UNDER PRESUMPTIVE TAX REGIME\u003c/u\u003e\u003c/b\u003e.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;mso-pagination:none;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;mso-pagination:none;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003eSir,\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;mso-pagination:none;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;mso-pagination:none;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003eI would like to bring to your kind notice towards\r\namendment made in section 235 of the Income Tax Ordinance, 2001 through Finance\r\nAct, 2007 which is as under:---\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;mso-pagination:none;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify;mso-pagination:\r\nnone;mso-layout-grid-align:none;text-autospace:none\u0027\u003e\u0026quot;The tax collected\r\nunder this section shall be minimum tax on the income of a person (other than a\r\ncompany). There shall be no refund of tax collected under this section, unless\r\nthe tax so collected is excess of the amount for which taxpayer is chargeable\r\nunder this Ordinance in the case of company.\u0026quot;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;mso-pagination:none;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify;text-indent:-.5in;\r\nmso-pagination:none;mso-layout-grid-align:none;text-autospace:none\u0027\u003e1. \u003cspan\r\nstyle=\u0027mso-tab-count:1\u0027\u003e        \u003c/span\u003eThat from the context of above amendment\r\nread with section 4 of the Income Tax Ordinance, 2001 it is quite clear that\r\nthe tax on taxable income of an individual and AOP is chargeable as per rates\r\nprescribed in First Schedule of the Income Tax Ordinance, 2001 subject to levy\r\nof minimum tax whichever is higher. Moreover, the tax collected under section\r\n235 shall be refundable only in the case of company.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;mso-pagination:none;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify;text-indent:-.5in;\r\nmso-pagination:none;mso-layout-grid-align:none;text-autospace:none\u0027\u003e2.\u003cspan\r\nstyle=\u0027mso-tab-count:1\u0027\u003e         \u003c/span\u003eThat the cotton ginners and oil mills\r\nare subjected to final tax deductible on supplies of cotton lint and oil under\r\nsection 153 read with section 169 of the Income Tax Ordinance, 2001 and there\r\nis no provision in law of double taxation one for levy of minimum tax and other\r\none under presumptive tax regime. It is pertinent to mention here that where\r\nthe tax chargeable under PTR is higher than the minimum tax under subsection\r\n(4) of section 235 of the Income Tax Ordinance, 2001, the higher tax is\r\nchargeable instead of minimum tax.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;mso-pagination:none;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify;text-indent:-.5in;\r\nmso-pagination:none;mso-layout-grid-align:none;text-autospace:none\u0027\u003e3. \u003cspan\r\nstyle=\u0027mso-tab-count:1\u0027\u003e        \u003c/span\u003eThat my clients have claimed refund for\r\nthe tax year 2008 of tax deducted under section 235 of the Income Tax\r\nOrdinance, 2001 but the concerned officer is not issuing the same on the plea\r\nof amendment made in section 235 of the Income Tax Ordinance, 2001 in the year\r\n2007, which is not justified in the light of above submissions.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;mso-pagination:none;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;mso-pagination:none;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003eIt shall be highly appreciated if your honour may\r\nkindly look into the matter and issue necessary directions to the concerned\r\nofficer of Enforcement-IV Regional Tax Officer Hyderabad as the learned\r\nCommissioner of Income Tax Enforcement has declined to accept the plea of the\r\napplicant and insure justice.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify;mso-pagination:none;mso-layout-grid-align:\r\nnone;text-autospace:none\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003c/div\u003e\r\n\r\n\u003c/body\u003e\r\n\r\n\u003c/html\u003e\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n"