Income Tax Ordinance, 2001

CHAPTER-II

CHARGE OF TAX

Income Tax Ordinance, 2001 CHAPTER-II CHARGE OF TAX From: 2024-12-29 - To: 0000-00-00 6. Tax on certain payments to non-residents.- (1) Subject to this Ordinance, a tax shall be imposed, at the rate specified in Division IV of Part I of the First Schedule, on every non-resident person who receives any Pakistan-source royalty 1[fee for offshore digital services 2[, fee for money transfer operations, card network services, payment gateway services, interbank financial telecommunication services]] or fee for technical services. (2) The tax imposed under sub-section (1) on a non-resident person shall be computed by applying the relevant rate of tax to the gross 3[amounts of receipts mentioned in sub-section (1).] (3) This section shall not apply to - (a) any royalty where the property or right giving rise to the royalty is effectively connected with a permanent establishment in Pakistan of the non-resident person; (b) any fee 4[***] where the services giving rise to the fee are rendered through a permanent establishment in Pakistan of the non-resident person; or (c) any royalty or fee for technical services that is…