Law: Income Tax Ordinance, 2001

Section: 114,115(3)(b),115(3)(d),231A,236-P

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9(1),10,10(1)

Income Tax Ordinance (XLIX of 2001)--- ----Ss. 114, 115(3)(d), 231-A & 236-P---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 10---Federal Ombudsman Institutional Reforms Act (XIV of 2013), S. 9(1)---Tax deduction---Foreign remittances---Non-Resident / Overseas Pakistani---Exemption ---Complainant was a Non-Resident/Overseas Pakistani who was aggrieved of deduction of tax on his remittances exceeding fifty thousand rupees---Validity---Complainant, who was Non-Resident working abroad and who had no source of income in Pakistan was exempt from filing of return in terms of S. 115(3)(d) of Income Tax Ordinance, 2001--- Non-Resident who had no Pakistan-source taxable income was exempt from filing return of income under S. 114 of Income Tax Ordinance, 2001--- Federal Tax Ombudsman declared that application of Ss. 231-A & 236-P of Income Tax Ordinance, 2001 on money remitted by Non-Residents expatriates through proper banking channels who were otherwise exempt from filing their returns of income, tantamount to negate benefit of S. 115(3)(b) of Income Tax Ordinance, 2001---Federal Tax Ombudsman directed Federal Board of Revenue to issue necessary clarification/explanation to bring conformity in case of non-filer Non-Resident expatriates in application of Ss. 231-A & 236-P of Income Tax Ordinance, 2001 with S.115(3)(b) of Income Tax Ordinance, 2001---Federal Tax Ombudsman further directed the authorities to facilitate complainant in getting refund of amount deducted/collected from his Bank withdrawals under S.231-A of Income Tax Ordinance, 2001---Complainant was allowed the deduction accordingly. FINDINGS/RECOMMENDATIONS MUSHTAQ AHMAD SUKHERA, FEDERAL TAX OMBUDSMAN:---.--- The complaint was e-filled in terms of Section 10(1) of the Federal Tax Ombudsman Ordinance, 2000 (FTO Ordinance) against tax deduction on withdrawal from bank account of the Complainant. 2. The Complainant, an Overseas Pakistani/Non Resident (NR) is working in Saudi Arabia. According to the Complainant, he remits money from abroad through proper banking channel. However, at the time of withdrawal, the bank deducted/collected tax when the transaction exceeds…

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