Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART V ADVANCE TAX AND DEDUCTION OF TAX AT SOURCE Division IV General Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source

From: 2023-07-01 - To: 0000-00-00 164. Certificate of collection or deduction of tax.- (1) Every person collecting tax under Division II of this Part or deducting tax from a payment under Division III of this Part 1[or 2[deducting or collecting tax under] Chapter XII] shall, at the time of collection or deduction of the tax, furnish to the person from whom the tax has been collected or to whom the payment from which tax has been deducted has been made, 3[copies of the 4[Computerized Payment Receipt (CPR)] or any other equivalent document along with] a certificate setting out the amount of tax collected or deducted and such other particulars as may 5[***] be prescribed 6[: Provided that in case of persons or class of persons notified as SWAPS agent, SWAPS Payment Receipt (SPR) shall be replaced with Computerized Payment Receipt (CPR).] (2) A person required to furnish a return of taxable income for a tax year shall attach to the return 7[copies of the 8[Computerized Payment Receipt (CPR) or SWAPS Payment Receipt (SPR)] on the basis of which a certificate is] provided to the person under this section in respect of tax collected or deducted in that year 9[***].] _____________________________________________________________________________________ 1-The words and figure were inserted vide the Finance Ordinance, 2002 (XXVII of 2002 promulgated on15th June, 2002) 2-The words were inserted vide the Finance Act, 2003 (I of 2003 assented on 16th June, 2003) 3-The words were inserted vide the Finance Act, 2009 (I of 2009 assented on 30th June, 2009) 4-For the words “challan of receipt” added by Finance Act, 2022, dated 29-06-2022 5-The words “pass an order to that effect and” omitted vide the Finance Act, 2004 (II of 2004 assented on 30th June, 2004) 6-For the full stop and Proviso added by Finance Act, 2022, dated 29-06-2022 7-The words “any certificate” were substituted vide the Finance Act, 2009 (I of 2009 assented on 30th June, 2009) 8-For the words “challan of receipt” added by Finance Act, 2022, dated 29-06-2022 9-The words and figure “and such certificate shall be treated as sufficient evidence of the collection or deduction for the purposes of section 168” were…