S.R.O. 754(I)/2016, Islamabad, the 15th August, 2016.

Amendments in the Income Tax Rules, 2002 GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE **** Islamabad, the 15th August, 2016. NOTIFICATION (Income Tax) S.R.O. 754(I)/2016.- In exercise of the powers conferred by sub-section (1) of section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in the Income Tax Rules, 2002, the same having been previously published vide Notification No. S.R.O.497(I)/2016, dated the 20th July, 2016, as required by sub-section (3) of the said section, namely:- In the aforesaid Rules, (1) in rule 13,- (a) in the marginal note, after the word "expenditures" the comma and words ", deductions and allowances" shall be added; and (b) in sub-rule (3), in clause (a), in sub-clause (C), after the word "expenses", the comma and words ", deductions and allowances" shall be inserted; and (c) in sub-rules (1), (2), (4), (5) and (6), after the word "expenditures", wherever occurring, the comma and words ", deductions and allowances" shall be inserted; (2) in rule 30, in sub-rules (2), (3) and (4), after the words "national tax number", wherever occurring, the words "or CNIC" shall be inserted; (3) in rule 31, in the marginal note, after the word "salary" a comma shall be inserted; (4) in rule 44, after sub-rule (4), the following new sub-rule shall be added, namely:- "(5) Pursuant to sub-section (6), a person responsible for deducting tax under section 149 shall furnish or e-file annual statement by the 31st day of the month of"ƒ July after the end of a financial year in the form set out in Part IX of the Second Schedule to these rules. (5) in rule 73, after sub-rule (2D), the following new sub-rule shall be inserted; namely:- "(2DD) In case of an individual declaring taxable income one million rupees and more or turnover or receipts exceeding fifty million rupees electronic filing of income tax return and withholding statement shall be mandatory from the first day of July, 2016 onwards."; (6) in rule 75, for the words "taxation officer", the words "officer of Inland Revenue" shall be substituted; (7) in rule 76, under the…