Income Tax Rules, 2002

CHAPTER-V

TAXATION OF NON-RESIDENTS

From: 2023-11-01 - To: 0000-00-00 19. 1[Fee] for technical services.- (1) The income of a non-resident person by way of 1[fee] for technical services received from a resident person or a permanent establishment in Pakistan of a non-resident person shall be- (a) in the case of 1[fee] received in pursuance of an agreement made before the 8th day of March, 1980, or an agreement made on or after the said date the proposal in respect of which was approved by the Government before the said date only in such cases, the gross amount of the 1[fee] less the deductions allowed under section 40; (b) in the case of 1[fee] received in pursuance of an agreement made on or after 8th day of March, 1980 but before the 4th day of May, 1981, the gross amount of the [fee] less the deductions allowed under section 40 with a maximum total deduction equal to twenty percent of the gross amount of such 1[fee]; or (c) in any other case to which sub-section (2) of 2[Section 6] of the Income Tax Ordinance, 2001 does not apply, the gross amount of 3[fee for technical services] less the following perquisites:- (i) any expenditure…