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 (1) Every prescribed person making a payment in full or part including a payment by way of advance to a resident person 2[***] 3[***] - (a) for the sale of goods 4[including toll manufacturing] 5[,except where payment is less than seventy-five thousand Rupees in aggregate, during a financial year]; (b) for the rendering of or providing of services 6[except where payment is less than thirty thousand Rupees in aggregate, during a financial year]; (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…