Income Tax Ordinance, 2001

Chapter- X

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

165. Statements.-

[1]―165C. Furnishing of information by online marketplace, payment intermediary and courier service. – (1) Notwithstanding the provisions of section 165 of the Ordinance, every payment intermediary and courier service responsible for deducting tax under sub-section (2A) of section 153 of the Ordinance shall file a quarterly withholding statement to the Commissioner for tax deduction regarding sale of digitally ordered goods and services for each quarter of a tax year in the prescribed form setting out –

(a)          name, identification number (NTN/CNIC) and address of the