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Income Tax Ordinance, 2001
CHAPTER-XII TRANSITIONAL ADVANCE TAX PROVISIONS
From: 2023-07-01 - To: 0000-00-00 1[***] __________________________________________________________________ 1-Secton “236D” omitted by Finance Act, 2020, dated 30-06-2020. Before omission read as under: 1[236D. Advance tax on functions and gatherings.- (1) Every prescribed person shall collect advance tax at the rate specified in Division XI of Part IV of the First Schedule on the total amount of the bill from a person arranging or holding a function in a montage hall, marquee, hotel, restaurant, commercial lawn, club, a community place or any other place used, for such purpose. (2) Where the food, service or any other facility is provided by any other person, the prescribed person shall also collect advance tax on the payment for such food, service or facility at the rate specified in Division XI of Part IV of the First Schedule from the person arranging or holding the function. (3) The advance tax collected under sub-section (1) and sub-section (2) shall be adjustable. (4) In this section, (a) “function” includes any wedding related event, a seminar, a workshop, a session, an exhibition, a concert, a show, a party or any other gathering held for such purpose; and (b) “prescribed person” includes the owner, a lease-holder, an operator or a manager of a marriage hall, marquee, hotel, restaurant, commercial lawn, club, a community place or any other place used for such purpose.] 1-Sections 236D was inserted vide the Finance Act, 2013 (Act No. XXII of 2013) assented on 29th June, 2013 From: 2020-07-01 - To: 2023-06-30 1[***] __________________________________________________________________ 1-Secton “236D” omitted by Finance Act, 2020, dated 30-06-2020. Before omission read as under: 1[236D. Advance tax on functions and gatherings.- (1) Every prescribed person shall collect advance tax at the rate specified in Division XI of Part IV of the First Schedule on the total amount of the bill from a person arranging or holding a function in a montage hall, marquee, hotel, restaurant, commercial lawn, club, a community place or any other place used, for such purpose. (2) Where the food, service or any other facility is provided by any other person, the prescribed person…
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