Income Tax Rules, 2002

CHAPTER-IX

DIVISION IV MONTHLY] STATEMENT OF TAX COLLECTED OR DEDUCTED

From: 2023-11-01 - To: 0000-00-00 4[44. Annual statement of tax collected or deducted.- 5[***] 6[(2) Pursuant to sub-section (2) of section 165, a person responsible for collecting or deducting tax under Division II or Division III of Part V of Chapter X of the Ordinance or under Chapter XII of the Ordinance shall furnish 7[“or e-file”] a monthly statement 8[“by the 15th day of the month following the month to which withholding tax pertains”] as set out in part X of the Second Schedule to these rules.] (3) The statement referred to in sub-rule (2) shall be accompanied by the evidence of deposit of tax collected or deducted to the credit of the Federal Government. (4) A person required to furnish the 9[statement] under sub-rule 10[***] (2) shall, wherever required by the Commissioner, furnish a reconciliation of the amounts mentioned in the aforesaid 11[***] 12[monthly] statements with the amounts mentioned in the return of income, statements, related annexes and other documents submitted from time to time. 13[(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 July after the end of a financial year in the form set out in Part IX of the Second Schedule to these rules.] ___________________________________________________ 1-The words “Annual and”…