Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART V ADVANCE TAX AND DEDUCTION OF TAX AT SOURCE Division III Deduction of Tax at Source

From: 2023-07-01 - To: 0000-00-00 (c) on the execution of a contract, 7[including contract signed by a sportsperson] 8[but not including] a contract for the sale of goods or the rendering of or providing of services, shall, at the time of making the payment, deduct tax from the gross amount payable (including sales tax, if any) at the rate specified in Division III of Part III of the First Schedule 9[: Provided that where the recipient of the payment under clause (b)…