Income Tax Ordinance, 2001

CHAPTER-XII

TRANSITIONAL ADVANCE TAX PROVISIONS

From: 2023-07-01 - To: 0000-00-00 236. Telephone 1[and internet] users.- (1) Advance tax at the rates specified in 2[Division V] Part IV of the First Schedule] shall be collected on the amount of - (a) telephone bill of a subscriber; 3[***] (b) prepaid cards for 4[***] telephones 5[; 6[***]] 7[(c) Sale of units through any electronic medium or whatever form 8[; and]] 9[(d) internet bill of a subscriber; and (e) prepaid cards for internet.] (2) The person preparing the telephone 10[or internet] bill shall charge advance tax under sub-section (1) in the manner telephone 10[or internet] charges is charged. (3) The person issuing or selling prepaid cards for 11[***] telephones 12[or internet] shall 13[collect] advance tax under sub-section (1) from the purchasers at the time of issuance or sale of cards. 14[(3A) The person issuing or selling units through any electronic medium or whatever form shall collect advance tax under sub-section (1) from the purchaser at the time of issuance or sale of units] (4) Advance tax under this section shall not be colleted from Government, a foreign diplomat, a diplomatic mission in Pakistan, or a person who produces a certificate from the Commissioner that his income during the tax year is exempt from tax. _______________________________________ 1-Inserted vide Finance Act, 2015 2-Words inserted by Finance Act, 2021, dated 30-06-2021 3-The word “and” was omitted vide the Finance Act, 2010 (XVI of 2010) 4-The word “mobile” was omitted vide the Finance Ordinance, 2002 (XXVII of 2002 promulgated on 15th June, 2002) 5-Substituted for “full stop” vide Finance Act, 2010 6-The word “and” was omitted vide Finance Act, 2015 7-Clause (c) was inserted vide the Finance Act, 2010 (XVI of 2010) 8-Substituted for “full stop” vide Finance Act, 2015 9-Clauses “(d) (e)” Added vide Finance Act, 2015 10-The words inserted vide Finance Act, 2015 11-The word “mobile” was omitted vide the Finance Ordinance, 2002 (XXVII of 2002 promulgated on 15th June, 2002) 12-The words inserted vide Finance Act, 2015 13-Substituted for “called” by Finance Act, 2003 14-Sub-section (3A) was inserted vide the Finance Act, 2010 (XVI of 2010) From: 2021-07-01 - To:…