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[***] ___________________________________________________________________ 1-Section “152A” omitted by Finance Act, 2021, dated 30-06-2021. Earlier Section “152A” inserted vide the Finance Act, 2016 (XXIX of 2016) Before omission read as: 152A. Payment for foreign produced commercials.- (1) Every person responsible for making payment directly or through an agent or intermediary to a non resident person for foreign produced commercial for advertisement on any television channel or any other media shall deduct tax at the rate of twenty percent from the gross amount paid. (2) The tax deductable under sub-section (1), shall be final tax on the income of non-resident person arising out of such payment.] From: 2021-07-01 - To: 2023-06-30 1[***] ___________________________________________________________________ 1-Section “152A” omitted by Finance Act, 2021, dated 30-06-2021. Earlier Section “152A” inserted vide the Finance Act, 2016 (XXIX of 2016) Before omission read as: 152A. Payment for foreign produced commercials.- (1) Every person responsible for making payment directly or…