Income Tax Ordinance, 2001

Chapter- X

(PART V) ADVANCE TAX AND DEDUCTION OF TAX AT SOURCE (147-169)

1[153.Payments for goods, services and contracts.—(1)  Every prescribed person making a payment in full or part including a payment by way of advance to a resident person 1a[***]   2[  ] –

(a)    for the sale of goods2a[including toil manufacturing] ; 3 [, except where payment is less than seventy-five thousand Rupees in aggregate, during a financial year]; 

(b)    for the rendering of or providing of services; 4[except where payment is less than thirty thousand Rupees in aggregate, during a financial year];