Income Tax Circulars

Circular No	Date	Topic	Subject
02/2026-27	08-09-2026	Circular No. 02 of 2026-27	FINANCE ACT 2026 - EXPLANATION OF IMP RTANT AMENDMENTS MADE IN THE INCOME TAX ORDINANCE 2001
.08 of 2025-26	15-04-2026	Circular No.08 of 2025-26 IR-Policy	Clarification Regarding Applicability of Withholding Tax under Section 236C in Respect of Persons Covered under Section 7F of the Income Tax Ordinance, 2001
07 of 2025-26	31-03-2026	Circular No. 07 of 2025-26/ IR Policy	Clarification Regarding Applicability of Withholding Tax under Section 236C in Respect of Persons Covered under section 7F of the Income Tax Ordinance, 2001
06 of 2025	04-11-2025	Circular No. 06 of 2025 IR-Operations - Measures to Encourage filing of Returns by erstwhile Manual Filers of Income Tax Year 2024	Measures to Encourage filing of Returns by erstwhile Manual Filers ofIncome Tax in Tax Year 2024
Circular No. 5 of 2025-26	15-10-2025	Circular No. 5 of 2025-26 IR-Operations - Extension in Date of Filing of Income Tax Returns for Tax Year 2025	Extension in Date of Filing
Circular 04 2025-26	30-09-2025	Extension in Return Filing	Extension in Return Filing for 15 Days
Circular. No.5of 2025 - 26	10-09-2025	PPLICATIONS FOR CHANGE	ONLINE APPLICATIONS FOR CHANGE OF JURISDICTION
02 of 2025-26	12-08-2025	transaction limit	Explanation regarding transaction limit for cash based payments for retail outlets and cash-on-delivery (COD) in E-Commerce
Circular No. 01 of 2025-26	02-08-2025	Explanation of Important Amendments Made in the Income Tax Ordinance, 2001	FINANCE ACT, 2025 - EXPLANATION OF IMPORTANT AMENDMENTS MADE lN THE INCOME TAX ORDINANCE, 2OO1
CIRCULAR NO. 02 OF 2024-25	14-10-2024	Extension ITR	Extension in date of Filing of Income Tax Returns for Tax Tax Year 2024
02 of 2024	30-09-2024	Extension	EXTENSION IN DATE OF FILING OF INCOME TAX RETURNS FOR THE TAX YEAR 2024
01 of 2024-25	29-07-2024	Explanation of Amendments	Circular No. 01 of 2024-25 (Income Tax) Regarding Finance act 2024-Explanation regarding important amendments made in income tax ordinance,2001
Circular No.4 of 2023-24 IR-Operations	30-09-2023	ITRN Extension	Extension in Date of Filing of Income Tax Returns for the Tax Year 2023
03 of 2023-24	15-08-2023	SALE OR TRANSFER OF IMMOVABLE PROPERTY	Partial Modification to the lnstructions Regarding Mode and Manner for Payment of Tax under section 7E of the Income Tax Ordinance. 2001 on Sale or Transfer of Immovable Property
02 of 2023	26-07-2023	definition of Permanent Establishment (PE)	Circular No. 2 of 2023 (Income Tax) - Finance Act, 2023- Explanation Regarding Important Amendments made in the Income Tax Ordinance, 2001
01 of 2023-2024	21-07-2023	Transfer of Immovable Property	Instructions Regarding Mode and Manner for Payment of Tax U/S 7E of the Income Tax Ordinance, 2001 on Sales or Transfer of Immovable Property
19 of 2023	27-01-2023	Manual for EOIR	Manual for Exchange of Information on Request (EOIR)
18 of 2022	30-11-2022	Extension in Date of Filing of Income Tax Returns	Further Extension in Date of Filing of Income Tax Returns for Tax Year 2022
17 of 2022	31-10-2022	Further Extension	Further Extension In Date Of Filing Of Income Tax Returns For Tax Year 2022
16 of 2022	30-09-2022	Date of Filing of Income Tax Returns	Extension in Date of Filing of Income Tax Returns for Tax Year 2022 till 31st October, 2022
15 of 2022-23	21-07-2022	Explanation of Important Amendments	Finance Act, 2022 - Explanation of Important Amendments made in the Income Tax Ordinance, 2001
14 of 2022	31-05-2022	AEOI Implementation Manual	Circular No. 14 of 2022 Dated 31.05.2022 – AEOI Implementation Manual
Circular No. 13 of 2022	07-05-2022	planation of Important Amendments	Explanation of Important Amendments Introduced in the Income Tax Ordinance, 2001, Via the Income Tax (Amendment) Ordinance, 2022
13 of 2022	07-04-2022	Explanation of important amendments	Explanation of important amendments introduced in the Income Tax Ordinance, 2001, via the Income Tax (Amendments) Ordinance, 2022
12 of 2022	16-01-2022	Explanation of Amendments	Circular no. 12 of 2022 - Finance (Supplementary) Act, 2022 - Explanation of Amendments in Income Tax Ordinance, 2001
11 of 2021-22	03-01-2022	Extension in Deadline	Extension in Deadline Stipulated under Section 21(la)of the Income Tax Ordinance, 2001
10 of 2021-22	01-12-2021	Extension in deadline	Extension in deadline stipulated under section 21(la) of the Income Tax Ordinance, 2001
09 of 2021-22	01-11-2021	Extension in Deadline	Extension in Deadline Stipulated under Section 21(la) of the Income Tax Ordinance, 2001
08 of 2022	30-09-2021	Extension in Return	Extension in Return Filing Date for Tax Year 2021
07 of 2022	23-09-2021	Policy regarding explanation of important amendments	Circular no. 7 of 2021-22 - Policy regarding explanation of important amendments introduced in Income Tax Ordinance, 2001, via The Tax Laws (Third Amendment) Ordinance, 2021
06 of 2022	10-09-2021	Relaxtion in Filing of Declarations	Circular No. 6 of 2022 - Operations - Relaxtion in Filing of Declarations under Assets Declaration Ordinance, 2019
05 of 2022	30-08-2021	Foreign Remittances	Circular no. 5 of 2022 - Foreign Remittances - Exemption
04 of 2022	16-08-2021	Amendment in Section	Amendment in Section 122 of the Income Tax Ordinance, 2001
03 of 2022	05-07-2021	Taxation of Cooperative Housing Societies	Circular No. 3 of 2022 - Taxation of Cooperative Housing Societies Registered under Cooperative Housing Societies Act, 1925
02 of 2022	01-07-2021	Explanation of important amendments	Finance Act, 2021 - Explanation of important amendments made in the Income Tax Ordinance, 2001
01 of 2022	01-07-2021	Operations (Inland Revenue)	Circular No. 1 of 2022 - Operations (Inland Revenue)
14 of 2021	26-03-2021	Extension in date of furnishing of Taxpayers profile	Extension in date of furnishing of Taxpayers profile under section 114A of the Income Tax Ordinance, 2001
13 of 2021	26-03-2021	issuance of exemption certificate	Procedure for issuance of exemption certificate for import of Industrial Inputs/Machinery by FATA/PATA Resident Tax Persons
05 of 2021	26-03-2021	Consumption Certificate for Import	Procedure for issuance of Consumption Certificate for import of Industrial Inputs by FATA/PATA Domiciled Industries
12 of 2021	10-03-2021	Partial modification	Partial modification of Circular No. 05 of 2011 dated 30th April, 2011
11 of 2021	02-03-2021	Partial modification	Partial modification of Circular no.9/2021
10 of 2021	01-03-2021	Complaints of Corruption	SOP for Protecting Complaints of Corruption Against Reaction or Revenge
09 of 2021	01-03-2021	Consignment of FATA/PATA Residents	Mechanism to be adopted for the release of Consignment of FATA/PATA Residents stuck-up at the Karachi Ports
08 of 2020	30-12-2020	Clarification regarding Tax Rate	Clarification regarding Tax Rate under section 151 of Income Tax Ordinance, 2001
07 of 2020	22-12-2020	Clarification regarding Tax Rate	Clarification regarding Tax Rate under section 151 of Income Tax Ordinance, 2001
06 of 2020	09-12-2020	Profit on Debt on Non Resident Recipients	Deduction - Profit on Debt on Non Resident Recipients Clarification Regarding
05 of 2020	30-09-2020	Extension in date of filing Income Tax Returns/Statements	Extension in date of filing Income Tax Returns/Statements for Tax Year 2020 till 8th December, 2020
04 of 2020	30-09-2020	Extension in date of filing Income Tax Returns/Statements	Extension in date of filing Income Tax Returns/Statements for Tax Year 2020 till 8th December, 2020
03 of 2020	03-09-2020	Explanation of important amendments	Explanation of important amendments made in Income Tax Ordinance, 2001 through Finance Act, 2020
02 of 2020	18-08-2020	Rate of advance tax under section 148	Rate of advance tax under section 148 of the Income Tax Ordinance, 2001 on import of raw material by manufacturers covered under the rescinded SRO 1125(I)/2011
	13-08-2020	Operationalization	Operationalization of budgetary measures in Finance Act, 2020
01 of 2020	31-01-2020	Extension in date of Filing of Income Tax Return	Extension in date of filing of Income Tax Returns/ Statements for Tax Year 2019
18 of 2019	31-12-2019	Extension in date of filing Income Tax Returns/Statements	Extension in date of filing Income Tax Returns/Statements for Tax Year 2019 till 31st January 2020
17 of 2019	16-12-2019	Extension in date of filing Income Tax Returns/Statements	Extension in date of filing Income Tax Returns/Statements for Tax Year 2019 till 31st December 2019
16 of 2019	29-11-2019	Extension in date of filing Income Tax Returns/Statements	Extension in date of filing Income Tax Returns/Statements for Tax Year 2019 till 16th December 2019
15 of 2019	31-10-2019	Extension in date of filing of Income Tax Returns/Statements	Extension in date of filing of Income Tax Returns/Statements for Tax Year 2019
14 of 2019	30-09-2019	Extension in date of filing of Income Tax Returns/Statements	Extension in date of filing of Income Tax Returns/Statements for Tax Year 2019
CLARIFICATION	09-09-2019	SCHEDULE TO THE INCOМЕ ТАХ ORDINANCE	APPLICATION OF S. NOS. 1 AND 3 OF PART II OF THE FIRST SCHEDULE TO THE INCOМЕ ТАХ ORDINANCE,K 2001, 2001 AFTER ABOLITION OF SRO. 1125(I)/2011 ETC.
13 of 2019	20-08-2019	Explanation of the Section 109A	Explanation of the Section 109A of Income Tax Ordinance, 2001
12 of 2019	02-08-2019	Extension in ITR	Extension in date of filing Income Tax Returns/Statements for Tax Year 2018
11 of 2019	01-08-2019	Corrigendum to Circular	Corrigendum to Circular No. 9 of 2019 dated 30th July, 2019
10 of 2019	31-07-2019	Biannual Withholding Tax Statements	Extension in date of filing of Biannual Withholding Tax Statements under section 165 of Income Tax Ordinance, 2001
09 of 2019	30-07-2019	Explanation of important amendments	Explanation of important amendments made in Income Tax Ordinance, 2001 through Finance Act, 2019
08 of 2019	05-07-2019	FBR Valuation Tables	Clarification Regarding FBR Valuation Tables for Immovable Property
07 of 2019	02-07-2019	Extension in ITRN	Extension in date of filing Income Tax Returns/Statements for Tax Year 2018 till 2nd August 2019 (Circular no.7/2019)
06 of 2019	02-07-2019	Extension in date of filing Income Tax Returns/Statements	Extension in date of filing Income Tax Returns/Statements for Tax Year 2018 till 2nd August 2019 (Circular no.6/2019)
06 of 2019	01-07-2019	Extension in date of filing Income Tax Returns/Statements	Extension in date of filing Income Tax Returns/Statements for Tax Year 2018 till 2nd August 2019 (Circular no.6/2019)
04 of 2019	03-06-2019	Extension in date of filing of Income Tax Returns/Statements	Extension in date of filing of Income Tax Returns/Statements for Tax Year 2018
03 of 2019	31-03-2019	Extension in date of filing Income Tax Returns/Statements	Extension in date of filing Income Tax Returns/Statements for Tax Year 2018 till 30th April 2019
02 of 2019	15-03-2019	Extension in date of filing of Income Tax Returns/Statements	Extension in date of filing of Income Tax Returns/Statements for Tax Year 2018
01 of 2019	01-02-2019	Date For filing of revised returns	Extension in date for filing of revised returns under section 214 E of the Income Tax Ordinance, 2001
10 of 2018	02-01-2019	Date for filing of Revised Returns	Extension in Date for filing of Revised Returns under section 214E of the Income Tax Ordinance, 2001
Circular 10/2018	31-12-2018	EXTENSION IN DATE FOR FILING	EXTENSION IN DATE FOR FILING OF REVISED STATEMENTS FOR TAX YEAR 2018
09 of 2018	13-12-2018	Date of Filing of Withholding Statements	Extension in Date of Filing of Withholding Statements for the Month of November, 2018
08 of 2018	30-11-2018	Date of Filing of Income Tax Returns/Statements for Tax Year 2018	Extension in Date of Filing of Income Tax Returns/Statements for Tax Year 2018
07 of 2018	24-10-2018	Credit of Tax paid under Amnesty Acts in 2018	Procedure for taking Credit of Tax paid under Amnesty Acts in 2018 but declaration not filed
06 of 2018	24-10-2018	Finance Supplementary (amendment) Act, 2018	Finance Supplementary (amendment) Act, 2018 - Explanation of important amendments made in the Income Tax Ordinance, 2001
05 of 2018	17-10-2018	filing of various return forms	Clarification regarding filing of various return forms
04 of 2018	30-09-2018	Date of filing of Income Tax Returns/Statements	Extension in date of filing of Income Tax Returns/Statements for Tax Year 2018
03 of 2018	12-09-2018	Circular No. 03 regarding explanation of important amendments	Circular No. 03 of 2018 Dated 12.09.2018 regarding explanation of important amendments made in the Income Tax Ordinance, 2001 through Finance Act, 2018
02 of 2018	31-08-2018	Date of filing of Income Tax Returns/Statements	Extension in date of filing of Income Tax Returns/Statements for Tax Year 2018
01 of 2018	14-06-2018	Date of Filing of withholding Statements	Extension in Date of Filing of withholding Statements for the month of May, 2018
11 of 2017	30-11-2017	Date of Filing of Income Tax Returns and Statements	Extension in Date of Filing of Income Tax Returns and Statements for Tax Year 2017
10 of 2017	16-11-2017	Date of filing of Withholding Statements	Extension in date of filing of Withholding Statements for month of October, 2017
09 of 2017	15-11-2017	Date of filing of Income Tax Returns/Statements	Extension in date of filing of Income Tax Returns/Statements for Tax Year 2017 up to 30th November, 2017
08 of 2017	31-10-2017	Date of filing of Income Tax Returns/Statements	Extension in date of filing of Income Tax Returns/Statements for Tax Year 2017 up to 15th November, 2017
07 of 2017	29-09-2017	Date for filing of Returns	Date for filing of Returns which were due on 30th September 2017 have been extended till 31st October, 2017
06 of 2017	29-09-2017	Clarification	Clarification on Bahbood Certificates/Pensioners Benefit Account.
05 of 2017	15-09-2017	manual Income Tax Return	Explanation regarding manual Income Tax Return for Individual and AOP for tax year 2017
04 of 2017	06-09-2017	Explanation of important amendments	Finance Act 2017 - Explanation of important amendments made in the Income Tax Ordinance, 2001
03 of 2017	31-08-2017	Date of filing of Returns and Statements	Federal Board of Revenue extends date of filing of Returns and Statements, due on 31st Aug, 2017, to 30th Sep, 2017
02 of 2017	29-08-2017	Annual Withholding Tax Statement of Deduction	Extention in Date of Filing of Annual Withholding Tax Statement of Deduction Under Section 149 for the Financial Year 2016-17.
01 of 2017	19-06-2017	Interpretation of Certain Provisions of the Income Tax Ordinance, 2001	Explanation Regarding Interpretation of Certain Provisions of the Income Tax Ordinance, 2001 in the Context of Islamic Banking.
19 of 2016	16-12-2016	Collection of Advance Tax on Sale or Transfer of Immovable Property	Clarification regarding collection of advance tax on sale or transfer of immovable property under section 236C of the Income Tax Ordinance, 2001
18 of 2016	07-12-2016	Section 236W of the Income Tax ordinance, 2001	Explanation regarding section 236W of the Income Tax ordinance, 2001 inserted through the Income Tax (Amendment) Act,2016
17 of 2016	30-11-2016	Date of filing of Income Tax Returns/Statements	Extension in date of filing of Income Tax Returns/Statements for Tax Year 2016
16 of 2016	15-11-2016	Date of filing of Income Tax Returns/Statements	Extension in date of filing of Income Tax Returns/Statements for Tax Year 2016
15 of 2016	31-10-2016	Date of filing of Income Tax Returns/Statements	Extension in date of filing of Income Tax Returns/Statements for Tax Year 2016
14 of 2016	03-10-2016	Relief from double taxation	Execution of contracts in Gilgit Baltistan--Relief from double taxation regarding.
13 of 2016	03-10-2016	Allowance of credit for Deduction/Collection of tax	Allowance of credit for Deduction/Collection of tax at source in Gilgit-Baltistan/ Pakistan.
12 of 2016	03-10-2016	Deduction of advance Income Tax under section 148	Deduction of advance Income Tax under section 148 of the Income Tax Ordinance, 2001 at the import stage from the Taxpayers of Gilgit Baltistan.
11 of 2016	30-09-2016	Date of filing of Income Tax Returns/Statements	Extension in date of filing of Income Tax Returns/Statements for Tax Year 2016
10 of 2016	19-09-2016	Date of filing of withholding statement	Extension in date of filing of withholding statement for the month of August, 2016.
09 of 2016	31-08-2016	Extension in date of filing of Income Tax Return/Statements	Extension in date of filing of Income Tax Return/Statements for Tax Year 2016
08 of 2016	25-08-2016	Extension in Date of filing of withholding statement	Extension in date of filing of withholding statement for the month of July, 2016.
	02-08-2016	DETERMINATION OF FAIR MARKET	DETERMINATION OF FAIR MARKET VALUE UNDER SECTION 68 OF INCOME TAX (AMENDMENT) ORDINANCE, 2016
07 of 2016	27-07-2016	Finance Act 2016	Finance Act 2016 - Explanation of important amendments made in the Income Tax Ordinance, 2001
06 of 2016	15-07-2016	Extension of filing of withholding tax statement due on 15th of July 2016 under section 165(2) of Income Tax Ordinance 2001, till 22nd July, 2016	Extension of filing of withholding tax statement due on 15th of July 2016 under section 165(2) of Income Tax Ordinance 2001, till 22nd July, 2016
	09-06-2016	Special exemption	Special exemption allowed to growers of agricultural produce.
05 of 2016	15-03-2016	Date of filing of returns for individuals and AOPs	The date of filing of returns for individuals and AOPs is extended up-to 21st March, 2016
04 of 2016	29-02-2016	Date of filing of Income Tax Return for individual and AOP	The date of filing of Income Tax Return for individual and AOP is extended upto 15th March 2016.
03 of 2016	10-02-2016	Voluntary Tax Compliance Scheme	The Salient Features of Voluntary Tax Compliance Scheme (VSTCS)
02 of 2016	01-02-2016	Income Tax Return for Individuals, Association of Persons	Date of filing of Income Tax Return for Individuals, Association of Persons is extended upto 29th February, 2016.
01 of 2016	06-01-2016	Date of filing of companies	Extension in date of filing of companies for tax year 2015
13 of 2015	31-12-2015	Extension in date of filing of Income Tax Returns/Statements	Extension in date of filing of Income Tax Returns/Statements for Tax Year 2015
12 of 2015	30-11-2015	Extension in Date of Filing of Income Tax Returns / Statements	Extension in Date of Filing of Income Tax Returns / Statements for Tax Year 2015
11 of 2015	31-10-2015	Extension in Date of Filing of Income Tax Returns/Statements	Extension in Date of Filing of Income Tax Returns/Statements for Tax Year 2015
10 of 2015	21-10-2015	Clarification	Clarification in Circular No. 02 of 2014 on Applicability of Section 236-K of Income Tax Ordinance 2001.
09 of 2015	15-10-2015	Filing of withholding tax statement for July, August and September 2015	Last date for filing of withholding tax statement for July, August and September 2015 has been extended up to 31-10-2015
08 of 2015	30-09-2015	Extension in date of filing of Income Tax Returns/Statements	Extension in date of filing of Income Tax Returns/Statements for Tax Year 2015
07 of 2015	28-09-2015	Extension in date of filing of withholding statements	Extension in date of filing of withholding statements for the tax year 2016
	16-09-2015	NOTIFICATION
06 of 2015	15-09-2015	Extension in date of filing of withholding statements	Extension in date of filing of withholding statements for the tax year 2016
05 of 2015	31-08-2015	Extension in the date of filing of Income tax Returns/Statements	Extension in the date of filing of Income tax Returns/Statements for the tax year 2015
04 of 2015	25-08-2015	Clarification	Clarification regarding Active Taxpayers List (Income Tax)
03 of 2015	13-08-2015	Extension in date of filing of Withholding Statements	Extension in date of filing of Withholding Statements due on 15th August, 2015 to 15th September, 2015
02 of 2015	24-07-2015	FINANCE ACT, 2015	FINANCE ACT, 2015 – EXPLANATION REGARDING IMPORTANT AMENDMENTS MADE IN THE INCOME TAX ORDINANCE, 2001.
	12-05-2015	REQUIREMENT OF VALID	REQUIREMENT OF VALID TAX EXEMPTION CERTIFICATE FOR CLAIM OF EXEMPTION U/S 150, 151 AND 233 OF THE INCOMЕ ТАХ ORDINANCE,2001 IN THE CASES WHERE STATUTORY EXEMPTION UNDER CLAUSE 47B OF PART - IV OF SECOND SCHEDULE IS AVAILABLE
	19-03-2015	TITLE AND ACCOUNT	TITLE AND ACCOUNT NO OF FEDERAL BOARD OF REVENUE MAINTAINED WITH CENTRAL DEPOSITORY COMPANY OF PAKISTAN LIMITED.
01 of 2015	18-02-2015	Clarification	Clarification regarding amendments in the rates of WHT under section 148 and 153(1) (b) of the Income Tax Ordinance, 2001 brought through SRO 136(I)/2015 dated 13 February, 2015.
06 of 2014	31-10-2014	Extension in date of filing of Income Tax Returns/Statements	Extension in date of filing of Income Tax Returns/Statements for Tax Year 2014
05 of 2014	26-09-2014	Extension in date of filing of Income Tax Returns/Statements	Extension in date of filing of Income Tax Returns/Statements for Tax Year 2014.
04 of 2014	28-08-2014	Date for filing of Returns of Total Income/Statement of Final taxation	Federal Board of Revenue is pleased to extend the date for filing of Returns of Total Income/Statement of Final taxation which is due on 31st August, 2014, to 30th September, 2014.
03 of 2014	06-08-2014	Acceptance of evidence of filing of return	Acceptance of evidence of filing of return for collecting Tax under section 234 of the Income Tax Ordinance, 2001
02 of 2014	17-07-2014	Finance Act 2014	Finance Act 2014 - Clarification regarding important amendments made in Income Tax Ordinance 2001
01 of 2014	28-02-2014	Income Tax Returns under clause (87) and clause (88) of Part-IV of the second schedule	Extension in date of filing of Income Tax Returns under clause (87) and clause (88) of Part-IV of the second schedule of Income Tax Ordinance, 2001
17 of 2013	17-12-2013	Admitted tax liability for tax year 2013	Extension in date of filing of IT Returns - Taxpayers who have paid there admitted tax liability for tax year 2013 by 16.12.2013 are allowed to file their IT Returns by 18th December, 2013
16 of 2013	12-12-2013	Corrigendum	Corrigendum to circular No.15 of 2013 dated 10.12.2013 (Proforma as per SRO 1040/2013)
15 of 2013	10-12-2013	IMMUNITY FROM TAX AUDIT	IMMUNITY FROM TAX AUDIT UNDER SECTION 177 AND 214C READ WITH CLAUSE 84 OF PART IV OF SECOND SCHEDULE TO THE ORDINANCE AS PER SRO.1040(I)/2013 DATED 05.12.2012.
14 of 2013	29-11-2013	Date of filing of Income Tax Returns/Statements	Date of filing of Income Tax Returns/Statements for Tax Year 2013 has been further extended to 15th December,2013
13 of 2013	27-11-2013	Clarification	Clarification regarding business capital for payment of Income Support Levy.
12 of 2013	11-11-2013	EXEMPTION	EXEMPTION FROM COLLECTION OF TAX U/S 148 OF THE INCOME TAX ORDINANCE 2001 ON IMPORTS BY AN INDUSTRIAL UNDERTAKING -CIRCULAR 08 OF 2013 AMENDMENT
11 of 2013	22-10-2013	Extension in Date of filing of Income Tax Returns/Statements	Extension in Date of filing of Income Tax Returns/Statements for Tax Year 2013.
10 of 2013	18-09-2013	CLARIFICATION	CLARIFICATION IN RESPECT OF SECTION 236D OF THE INCOME TAX ORDINANCE,2001- ADVANCE TAX ON FUNCTION AND GATHERING
09 of 2013	17-09-2013	Extension in the date of filing of Income Tax returns/statement	Extension in the date of filing of Income Tax returns/statement for the tax year 2013
08 of 2013	03-09-2013	EXEMPTION	EXEMPTION FORM COLLECTION OF TAX U/S 148 OF THE INCOME TAX ORDINANCE 2001 ON IMPORTS BY AN INDUSTRIAL UNDERTAKING.
07 of 2013	13-08-2013	EXTENSION IN THE DATE OF FILING OF INCOME TAX RETURNS/STATEMENT	EXTENSION IN THE DATE OF FILING OF INCOME TAX RETURNS/STATEMENT FOR THE TAX YEAR 2013.
	23-07-2013	CLARIFICATION REGARDING LUMPSUM COLLECTION	CLARIFICATION REGARDING LUMPSUM COLLECTION OF TAX ON MOTOR VEHICLES UNDER SECTION 234
06 of 2013	19-07-2013	FINANCE ACT, 2013	FINANCE ACT, 2013 - EXPLANATION REGARDING IMPORTANT AMENDMENTS MADE IN THE INCOME TAX ORDINANCE, 2001.
05 of 2013	28-06-2013	Online System of issuance of exemption certificates	Introducing new Online System of issuance of exemption certificates u/s 152(5) of the Income Tax Ordinance, 2001 - guidelines regarding
04 of 2013	08-03-2013	Double Taxation of Income	Termination of Pakistan-Greece on Avoidance of Double Taxation of Income from the Operations of Ships and Aircraft
	31-01-2013	Circular
02 of 2013	29-01-2013	Taxability of Joint Ventures	Taxability of Joint Ventures in which one Partner is a Non-Resident Company- Amendment in Circular No.01 of 2013.
01 of 2013	18-01-2013	Taxability of Ventures	Taxability of Ventures in which one Partner is a Non-Resident Company- Instruction Regarding.
	28-12-2012	COLLECTION OF DUTIES	COLLECTION OF DUTIES / TAXES ON 29TH, 30TH AND 31sT DECEMBER, 2012 BY AUTHORIZED BRANCHES OF STATE BANK OF PAKSITAN, NATIONAL BANK OF PAKISTAN, SCHEDULED COMMERCIAL BANKS AND NATIONAL INSTITUTE OF FACILITATION TECHNOLOGIES (NIFT)
	16-11-2012	CLARIFICATION REGARDING	CLARIFICATION REGARDING AMENDMENTS MADE IN SECTION 152 OF THE INCOME TAX ORDINANCE 2001 VIDE FINANCE ACT 2012
09 of 2012	08-11-2012	Taxability of Tax Deduction	Taxability of Tax Deduction under Section 153(1)b of the Income Tax Ordinance 2001- Service Sector
07 of 2012	30-09-2012	EXTENSION IN THE DATE OF FILING OF INCOME TAX RETURNS/STATEMENTS	EXTENSION IN THE DATE OF FILING OF INCOME TAX RETURNS/STATEMENTS FOR TAX YEAR 2012.
06 of 2012	20-09-2012	SAARC Limited Multilateral Agreement	Exchange of Information - SAARC Limited Multilateral Agreement on Avoidance of Double Taxation & Mutual Administrative Assistance in Tax Matters - Instructions Regarding.
05 of 2012	31-08-2012	Extension in the date of filing of Income Tax Returns/Statements	Extension in the date of filing of Income Tax Returns/Statements for Tax Year 2012.
04 of 2012	27-08-2012	Article Contained in the Avoidance of Double Taxation Agreements	Adequate Utilization of “Exchange of Information” Article Contained in the Avoidance of Double Taxation Agreements – Instruction Regarding.
03 of 2012	01-08-2012	Provisions Relating to Capital Value Tax (CVT)	Finance Act, 2012- Explanation of Important Provisions Relating to Capital Value Tax (CVT)
02 of 2012	27-07-2012	FINANCE ACT, 2012	FINANCE ACT, 2012 – EXPLANATION REGARDING IMPORTANT AMENDMENTS MADE IN THE INCOME TAX ORDINANCE, 2001.
01 of 2012	30-06-2012	Clarification	Clarification regarding section 153A of the Income Tax Ordinance,2001 inserted through finance Act,2012.
	30-11-2011	COLLECTION OF INCOME TAX	COLLECTION OF INCOME TAX ON 30 TH NOVEMBER, 2011 BY AUTHORIZED BRANCHES OF STATE BANK OF PAKISTAN AND NATIONAL BANK OF PAKISTAN
19 of 2011	21-11-2011	Extension in the date of filing of Income Tax Returns/ Statements	Extension in the date of filing of Income Tax Returns/ Statements of final taxation along with payment of tax for Tax Year 2011.
18 of 2011	04-11-2011	AMENDMENT IN ANNEXURE-D	AMENDMENT IN ANNEXURE-D TO THE TAX RETURN FORM FOR THE TAX YEAR 2011.
17 of 2011	04-11-2011	EXTENSION IN THE DATE OF PAYMENT OF TAX ALONG WITH THE RETURN OF TOTAL INCOME/STATEMENT	EXTENSION IN THE DATE OF PAYMENT OF TAX ALONG WITH THE RETURN OF TOTAL INCOME/STATEMENT OF FINAL TAXATION FOR THE TAX YEAR 2011.
	27-10-2011	COLLECTION OF INCOME TAX	COLLECTION OF INCOME TAX ON 29th, 30TH AND 31ST OCTOBER, 2011 BY AUTHORIZED BRANCHES OF STATE BANK OF PAKISTAN AND NATIONAL BANK OF PAKISTAN
16 of 2011	27-10-2011	Extension in the date of Filing of Income Tax Returns/Statements	Extension in the date of Filing of Income Tax Returns/Statements for Tax Year 2011.
15 of 2011	25-10-2011	Extension of date for filing of Income Tax Returns/ Statements	Extension of date for filing of Income Tax Returns/ Statements for Tax Year 2011.
14 of 2011	06-10-2011	Exemption	Exemption under Clause (126F) of part 1 of Second Schedule to the Income Tax Ordinance, 2001- Clarifications Regarding
13 of 2011	27-09-2011	Profit on Debt	Deduction of Tax at Source from Payment of "Profit on Debt" Under Section 151 and 152 of the Income Tax Ordinance, 2001 - Clarification Regarding
12 of 2011	26-09-2011	Extension of Date for Filing of Income Tax Returns/ Statements	Extension of Date for Filing of Income Tax Returns/ Statements for Tax Year 2011.
11 of 2011	12-09-2011	Payment of Surcharge	Payment of Surcharge @ 15 % U/S 4A of the Income Tax Ordinance 2011, Levied vide Income Tax (Amendment) Ordinance, 2011-Clarification Regarding.
10 of 2011	27-08-2011	Special exemption allowed to growers of agricultural produces	Special exemption allowed to growers of agricultural produces, incidental expenses of Oil Tankers and Steel Melters
09 of 2011	18-08-2011	Profit on Debt	Deduction of Tax at Source from Payment of ‘Profit on Debt’ Under Section 151 and 152 of the Income Tax Ordinance, 2001, and Reporting Requirements
Circular No.10	06-08-2011	EXTENSION OF DATE	EXTENSION OF DATE FOR FILING OF INCOME TAX RETURNS/ STATEMENTS FOR TAX YEAR 2011.
08 of 2011	21-07-2011	Clarification	Clarification of clause (45A) of part-IV of second schedule to the Income Tax Ordinance, 2001.
07 of 2011	01-07-2011	Finance Act, 2011	Finance Act, 2011- Explanation regarding important amendment made in the Income Tax Ordinance, 2001.
	25-06-2011	COLLECTION OF INCOME TAX	COLLECTION OF INCOME TAX ON 29TH AND 30TH JUNE. 2011 BY AUTHORIZED BRANCHES OF STATE BANK OF PAKISTAN AND NATIONAL BANK OF PAKISTAN
06 of 2011	18-06-2011	Clarification	Clarification in respect of SRO 333 (I)/2011 Dated 2nd May, 2011
05 of 2011	30-04-2011	MANAGEMENT OF TAX	MANAGEMENT OF TAX COLLECTION AND ITS ACCOUNTING PROCEDURE.
04 of 2011	02-04-2011	Clarification	Miscellaneous Clarification Regarding Tax on Sale/Purchase of Agriculture Produce
03 of 2011	01-04-2011	Clarification	Clarification on deduction of withholding tax on commission payments made by Sales Tax Zero-Rated Categories of Taxpayers.
02 of 2011	11-03-2011	Advance Tax on Capital Gain	Extension in date of payment of advance tax on capital gain from disposal of securities.
01 of 2011	12-02-2011	Restructuring of Inland Revenue Wing	Restructuring of Inland Revenue Wing at FBR and Field Formations.
16 of 2010	22-12-2010	Exemption to telecom sector companies	Uniform treatment for providing exemption to telecom sector companies from deduction of advance tax under section 148 of the Income Tax Ordinance 2001
Circular No. 15 (Income Tаx)	11-10-2010	Extension of Date	Extension of Date for Filing of Income Tax Returns/ Statements for Tax Year 2010.
15 of 2010	11-10-2010	Extension of Date for Filing of Income Tax Returns- Statements	Extension of Date for Filing of Income Tax Returns- Statements for Tax Year 2010.
	05-10-2010	LARIFICATION REGARDING	SECTION 122C OF THE INCOME TAX ORDINANCE, 2001-CLARIFICATION REGARDING.
Circular No. 13	30-09-2010	Extension of Date	Extension of Date for Filing of Corporate Income Таx Returns/Statements for Tax Year 2010.
13 of 2010	28-09-2010	Extension of Date for Filling of Corporate Income Tax Returns/Statements	Extension of Date for Filling of Corporate Income Tax Returns/Statements for Tax Year 2010.
12 of 2010	19-08-2010	Income Tax Payable by the Salaried Taxpayers	Computation of Income Tax Payable by the Salaried Taxpayers for Tax Year 2010 – Changes Made Through The Finance Act 2010 – Clarifications Regarding.
11 of 2010	28-07-2010	Income Tax Payable By the Salaried Tax Payers	Computation Of Income Tax Payable By the Salaried Tax Payers for Year 2010
10 of 2010	16-07-2010	Finance Act 2010	Finance Act 2010 Explanation regarding important amendments made in the Income Tax ordinance 2001
09 of 2010	30-06-2010	ADVANCE TAX DEDUCTIBLE ON MOTOR VEHICLES	FINANCE ACT 2010 – EXPLANATORY CIRCULAR ON RATE OF ADVANCE TAX DEDUCTIBLE ON MOTOR VEHICLES UNDER SECTION 234 OF THE INCOME TAX ORDINANCE 2001
08 of 2010	30-06-2010	ADVANCE TAX DEDUCTIBLE ON MONTHLY ELECTRICITY BILLS	FINANCE ACT 2010 – EXPLANATORY CIRCULAR ON RATE OF ADVANCE TAX DEDUCTIBLE ON MONTHLY ELECTRICITY BILLS UNDER SECTION 235 OF THE INCOME TAX ORDINANCE 2001
07 of 2010	30-06-2010	Advance Tax on Transactions in Bank	Advance Tax on Transactions in Bank ( Section 231AA )
06 of 2010	30-06-2010	ADVANCE TAX DEDUCTIBLE ON AIR TICKETS	FINANCE ACT 2010 – EXPLANATORY CIRCULAR ON NEWLY INTRODUCED ADVANCE TAX DEDUCTIBLE ON AIR TICKETS UNDER SECTION 236B OF THE INCOME TAX ORDINANCE 2001
05 of 2010	30-06-2010	ADVANCE TAX DEDUCTIBLE ON IMPORT OF GOODS	FINANCE ACT 2010 – EXPLANATORY CIRCULAR ON RATE OF ADVANCE TAX DEDUCTIBLE ON IMPORT OF GOODS UNDER SECTION 148 OF THE INCOME TAX ORDINANCE 2001
04 of 2010	24-02-2010	Fiscal Relief	Fiscal Relief to rehabilitate the economic life in NWFP, FATA and PATA - Extension in date for filing of income tax returns.
03 of 2010	24-02-2010	Fiscal Relief	Fiscal Relief to rehabilitate the economic life in NWFP, FATA and PATA - Scheme in respect of arrears, withholding taxes and waiver of default surcharge and penalty.
02 of 2010	22-01-2010	Clarifications	Clarifications regarding amendments brought in the Income Tax Ordinance, 2001 through Finance (Amendment) Ordinance, 2009.
01 of 2010	20-01-2010	Fiscal Relief	Fiscal Relief To Rehabilitate the Economic Life in NWFP, FATA And PATA - Scheme in Respect of Arrears, Withholding Taxes and Waiver of Default Surcharge and Penalty.
	30-12-2009	Extension in date	Extension in date of filing/e-filing of Income Tax Returns/ Statements.
	02-12-2009	Extension in date	Extension in date of filing/e-filing of Income Tах Returns/Statements.
	08-10-2009	Clarification regarding advance	Clarification regarding advance tax collection at the time of sale by auction - Section 236A of the Income Tax Ordinance. 2001.
	05-10-2009	Previous Years i.e. Multiple Audit.	(i) Selection of FTR Cases for Audit. (ii) Selection of Cases for Audit for Current Year as well as for the Previous Years i.e. Multiple Audit.
	30-09-2009	Extension in Date	Extension in Date for Filing of Income Tax Returns.
10 of 2009	28-09-2009	Annual Withholding Tax Statements	Filing of Annual Withholding Tax Statements by Employers.
09 of 2009	25-09-2009	Income Tax Returns in the case of individuals and Associations of Persons (AOPs)	Filing of Income Tax Returns in the case of individuals and Associations of Persons (AOPs) and providing tax payement proof along with the return
08 of 2009	25-09-2009	Corrigendum	Corrigendum of Circular No. 3 of 2009
07 of 2009	09-09-2009	E-Filing the Annual Statement.	Extension of Time for E-Filing the Annual Statement.
06 of 2009	18-08-2009	Clarification	Clarification of Amendments in sub-section (6) of Section 153 of the Income Tax Ordinance, 2001 Brought Through Finance Act, 2009.
05 of 2009	18-08-2009	CORRIGENDUM	CORRIGENDUM TO CIRCULAR NO. 4 OF 2009 DATED 18.07.2009
04 of 2009	18-07-2009	PROVISIONS RELATING TO CAPITAL VALUE TAX (CVT).	FINANCE ACT 2009 – EXPLANATION OF IMPORTANT PROVISIONS RELATING TO CAPITAL VALUE TAX (CVT).
03 of 2009	17-07-2009	FINANCE ACT 2009	FINANCE ACT 2009 – EXPLANATION REGARDING IMPORTANT AMENDMENTS MADE IN THE INCOME TAX ORDINANCE, 2001.
02 of 2009	26-03-2009	COLLECTION OF TAX BY A STOCK EXCHANGE REGISTERED IN PAKISTAN	ANOMALY ARISING OUT OF AMENDMENTS IN SECTION 233A – COLLECTION OF TAX BY A STOCK EXCHANGE REGISTERED IN PAKISTAN.
01 of 2009	20-02-2009	CLARIFICATION	CLARIFICATION REGARDING ADJUSTMENTS OF PAYMENTS THROUGH LEDGER ACCOUNT
14 of 2008	16-12-2008	INVESTMENT TAX SCHEME, 2008.	EXTENSION IN DATE TO FILE RETURN OF INCOME FOR TAX YEAR 2008 FOR NEW TAXPAYERS WHO INTEND TO FILE A DECLARATION UNDER THE INVESTMENT TAX SCHEME, 2008.
13 of 2008	23-10-2008	WORKERS WELFARE FUND	LEVYING OF WORKERS WELFARE FUND (WWF) UNDER WORKERS WELFARE ORDINANCE, 1971 IN PRESUMPTIVE TAX REGIME (PTR) CASES.
12 of 2008	19-09-2008	CLARIFICATION	CLARIFICATION REGARDING DEFINITION OF MANUFACTURE-CUM-EXPORTER.
11 of 2008	04-09-2008	PAYMENT OF TAX BY COTTON GINNERS	PAYMENT OF TAX BY COTTON GINNERS UNDER CLAUSE (bb) OF SUB-SECTION (5) OF SECTION 153 OF THE INCOME TAX ORDINANCE, 2001.
10 of 2008	27-08-2008	CLARIFICATION	CLARIFICATION REGARDING DEFINITION OF MANUFACTURE-CUM-EXPORTER.
09 of 2008	15-08-2008	CLARIFICATION	CLARIFICATION REGARDING WITHHOLDING TAX UNDER SECTION 231A ON CASH WITHDRAWAL FROM BANKS
08 of 2008	08-08-2008	INVESTMENT TAX SCHEME, 2008.	AMENDMENTS IN INVESTMENT TAX SCHEME, 2008.
07 of 2008	19-07-2008	INVESTMENT TAX SCHEME 2008	INVESTMENT TAX SCHEME 2008 – CLARIFICATION REGARDING.
07 of 2008	19-07-2008	INVESTMENT TAX SCHEME 2008	INVESTMENT TAX SCHEME 2008 – CLARIFICATION REGARDING.
06 of 2008	10-07-2008	INCOME TAX PAYABLE BY THE SALARIED TAXPAYERS	COMPUTATION OF INCOME TAX PAYABLE BY THE SALARIED TAXPAYERS FOR TAX YEAR 2008 – CHANGES MADE THROUGH THE FINANCE ACT 2008 – CLARIFICATION REGARDING.
05 of 2008	05-07-2008	EXPLANATORY CIRCULAR	EXPLANATORY CIRCULAR ON THE AMENDMENTS MADE IN THE INCOME TAX ORDINANCE, 2001 THROUGH FINANCE ACT, 2008.
04 of 2008	01-07-2008	Scheme for the payment of arrears	The Federal Board of Revenue is pleased to announce the scheme for the payment of arrears of income tax and withholding income tax.
	14-05-2008	NOTIFICATION
All Directors General LTUs/RTOs	14-04-2008	CLARIFICATION REGARDING	CLARIFICATION REGARDING CHANGE IN DATE FOR FILING OF STATEMENTS U/S 165 OF THE INCOME TAX ORDINANCE, 2001
02 of 2008	28-02-2008	NON-APPLICABILITY OF WITHHOLDING TAX PROVISION	NON-APPLICABILITY OF WITHHOLDING TAX PROVISION IN THE CASE OF BANKING COMPANIES.
01 of 2008	18-01-2008	CHANGING OF WITHHOLDING TAX	CHANGING OF WITHHOLDING TAX ON 2% VALUE ADDITION SALES TAX FROM COMMERCIAL IMPORTERS, SALES TAX GENERAL ORDER NO.3 OF 2007
	01-01-2008	FILING OF RETURNS	EXTENTION IN TIME FOR FILING OF RETURNS DUE ON 31.12.2007
	30-09-2007	EXTENTION	EXTENTION IN TIME FOR FILING OF RETURNS DUE ON 30.09.2007.
03 of 2007	29-09-2007	CLARIFICATION	CLARIFICATION REGARDING DEDUCTION OF INCOME TAX ON RENTAL INCOME/HIRING CLAIMS.
02 of 2007	04-07-2007	POVISION RELATING CAPITAL VLAUE TAX (CVT)	FINANCE ACT, 2007 – EXPLANATION REGARDING AMENDMENT MADE IN POVISION RELATING CAPITAL VLAUE TAX (CVT)
01 of 2007	02-07-2007	PROVISIONS RELATING TO INCOME TAX ORDINANCE, 2001.	FINANCE ACT, 2007 – EXPLANATION OF IMPORTANT PROVISIONS RELATING TO INCOME TAX ORDINANCE, 2001.
01 of 2006	02-07-2007	FINANCE ACT, 2006	FINANCE ACT, 2006 – EXPLANATION OF IMPORTANT PROVISIONS RELATING TO AMENDMENT IN INCOME TAX ORDINANCE, 2001.
GENERAL ORDER	24-04-2007	INTER-TAX REFUND	INTER-TAX REFUND / ADJUSTMENT PROCEDURE
	14-09-2006	CLARIFICATION	CLARIFICATION OF CIRCULAR NO.2 OF 2006 DATED JULY 1, 2006 – LEVY OF CAPITAL VALUE TAX (CVT).
03of 2006	11-07-2006	DEDUCTION OF ADVANCE TAX FROM SALARY And DEDUCTION OF ADVANCE TAX FROM SALARY	COMPUTATION OF INCOME TAX PAYABLE BY THE SALARIED TAXPAYERS FOR TAX YEAR 2007 AND DEDUCTION OF ADVANCE TAX FROM SALARY FOR THE TAX YEAR COMMENCING 1ST JULY 2006
02 of 2006	01-07-2006	FINANCE ACT, 2006	FINANCE ACT, 2006 – EXPLANATION OF IMPORTANT PROVISIONS RELATING TO CAPITAL VALUE TAX (CVT).
Circular No. 7 of 2005	14-11-2005	CLARIFICATION REGARDING	SRO.946(I)/2005 DATED SEPTEMBER 12, 2005 – CLARIFICATION REGARDING
07 of 2005	14-11-2005	CLARIFICATION	SRO.946(I)/2005 DATED SEPTEMBER 12, 2005 – CLARIFICATION REGARDING
	15-10-2005	SIMPLIFICATION	SIMPLIFICATION OF RULES- EXTENION OF FILING OF STATEMENTS FOR THE QUARTER ENDED ON 30.09.05
	31-08-2005	SIMPLIFICATION OF RULES- EXTENSION	SIMPLIFICATION OF RULES- EXTENSION OF DATE OF FILING THE ANNUAL STATEMENTS FOR THE PERIOD ENDING ON 30.06.2005
06 of 2005	19-08-2005	Direct Reference to High Court	Direct Reference to High Court
05 of 2005	27-07-2005	WITHHOLDING TAX ON SHIPS IMPORTED	WITHHOLDING TAX ON SHIPS IMPORTED FOR DISMANTLING CLAUSE (13), PART II OF THE SECOND SCHEDULE.
04 of 2005	14-07-2005	WITHHOLDING TAX ON CASH WITHDRAWALS FROM BANKS	WITHHOLDING TAX ON CASH WITHDRAWALS FROM BANKS UNDER SECTION 231A TO THE INCOME TAX ORDINANCE, 2001 – CLARIFICATION REGARDING
03 of 2005	11-07-2005	PARAS NOs . 8, 42 AND 43	PARAS NOs. 8, 42 AND 43 OF CIRCULAR NO. 1 OF 2005 (INCOME TAX)
02/2005	06-07-2005	INCOME TAX PAYABLE BY THE SALARIED PERSONS	COMPUTATION OF INCOME TAX PAYABLE BY THE SALARIED PERSONS FOR TAX YEAR 2006 AND DEDUCTION OF TAX FROM SALARY FOR THE TAX YEAR COMMENCING ON 1ST JULY 2005.
01 of 2005	05-07-2005	FINANCE ACT, 2005	FINANCE ACT, 2005 – EXPLANATION OF IMPORTANT PROVISIONS RELATING TO AMENDMENT IN INCOME TAX ORDINANCE, 2001
Circular No. 21 of 2004 Income Tax	19-11-2004	Dispute Resolution.	Committees For Alternate Dispute Resolution.
Circular No. 20 of 2004 Income Tax	04-09-2004	Alternate Dispute Resolution	Committees for Alternate Dispute Resolution
CIRCULAR No. 19 OF 2004 (INCOME TAX)	01-09-2004	CLARIFICATION REGARDING.	FINAL TAX ON RETAILERS UNDER SECTION 113A OF THE INCOME TAX ORDINANCE, 2001 – CLARIFICATION REGARDING.
CIRCULAR NO.18 OF 2004	09-08-2004	ADJUSTMENT OF TAX LIABILITY	ADJUSTMENT OF TAX LIABILITY OF SALARIED TAXPAYERS BY EMPLOYERS BEING WITHHOLDING AGENTS.
Circular No. 17 of 2004 (Income Tax)	17-07-2004	EXPLANATION OF IMPORTANT PROVISIONS	FINANCE ACT, 2004 – EXPLANATION OF IMPORTANT PROVISIONS RELATING TO AMENDMENT IN INCOME TAX ORDINANCE, 2001.
Circular No. 13 of 2004 (Income Tax)	13-07-2004	Machinery & Equipment.	Withholding Tax on Import Of Plant, Machinery & Equipment.
Circular No. 14 of 2004 (Income Tax)	13-07-2004	Vegetable Ghee To Afghanistan	Withholding Income Tax On Import Of Edile Oil And Allowing Exemption To Export Proceeds Of Vegetable Ghee To Afghanistan From Withholding Income Tax
Circular No. 16 of 2004 (Income Tax)	07-07-2004	CORRIGENDUM REGARDING	CIRCULAR No. 07 OF 2004, DATED 01.07.2004 – CORRIGENDUM REGARDING.
Circular No. 15 of 2004 (Income Tax)	03-07-2004	DEDUCTION	DEDUCTION OF TAX FROM SALARY FOR THE TAX YEAR COMMENCING ON 1ST JULY 2004.
CIRCULAR NO. 10 OF 2004 (Income Tax)	01-07-2004	AGRICULTURAL TRACTORS IN CBU CONDITION	WITHHOLDING TAX ON IMPORT OF AGRICULTURAL TRACTORS IN CBU CONDITION
CIRCULAR NO. 11 OF 2004 (Income Tax)	01-07-2004	PETROL PUMP OPERATORS	WITHHOLDING TAX ON INCOME FROM COMMISSION OF THE PETROL PUMP OPERATORS
CIRCULAR NO 12 OF 2004 (Income Tax)	01-07-2004	PENSIONERS BENEFIT ACCOUNTS	EXEMPTING “PROFIT ON DEBT” ON BEHBOOD SAVINGS CERTIFICATES AND PENSIONERS BENEFIT ACCOUNTS FROM WITHHOLDING TAX
Circular No. 03 of 2004 (Income Tax)	01-07-2004	DEDUCTION OF WITHHOLDING	DEDUCTION OF WITHHOLDING TAX BY A REGISTERED STOCK EXCHANGE ON SALE OF SHARES
Circular No. 04 of 2004 (Income Tax)	01-07-2004	DEDUCTION OF WITHHOLDING	DEDUCTION OF WITHHOLDING TAX BY A REGISTERED STOCK EXCHANGE ON COMMISSION INCOME OF A MEMBER OF STOCK EXCHANGE
Circular No. 06 of 2004 (Capital Value Tax)	01-07-2004	COLLECTION OF CAPITAL	COLLECTION OF CAPITAL VALUE TAX BY A REGISTERED STOCK EXCHANGE ON PURCHASE OF SHARES.
CIRCULAR NO. 07 OF 2004 (Income Tax)	01-07-2004	WITHHOLDING TAX ON INDENTING COMMISSION AGENTS	WITHHOLDING TAX ON INDENTING COMMISSION AGENTS, ADVERTISING AGENTS, YARN DEALERS, TRAVEL AGENTS AND INSURANCE AGENTS ETC
CIRCULAR NO. 08 OF 2004 (Income Tax)	01-07-2004	SPECIFIED ITEMS/GOODS	WITHHOLDING TAX ON IMPORT OF CERTAIN SPECIFIED ITEMS/GOODS
CIRCULAR NO. 09 OF 2004 (Income Tax)	01-07-2004	WITHHOLDING TAX ON PAYMENTS	WITHHOLDING TAX ON PAYMENTS MADE TO NON-RESIDENTS ON ACCOUNT OF ADVERTISEMENTS
Circular No. 2 of 2004 (Income Tax)	25-05-2004	INSTRUCTIONS REGARDING.	PAYMENT OF ADVANCE TAX UNDER SECTION 147 OF THE INCOME TAX ORDINANCE, 2001 – INSTRUCTIONS REGARDING.
Circular No. 01 of 2004 (Income Tax)	03-01-2004	WORKER WELFARE FUND	ALLOWABILITY OF WORKER WELFARE FUND (WWF) AS DEDUCTIBLE ALLOWANCE – CLARIFICATION REGARDING.
Circular No. 8 of 2003 (Income Tax)	26-08-2003	TAXATION OF UNEXPLAINED	TAXATION OF UNEXPLAINED INVESTMENT IN THE YEAR IN WHICH DISCOVERED BY THE COMMISSIONER.
CIRCULAR NO.06 OF 2003. (INCOME TAX)	09-07-2003	WITHHOLDING TAXES.	FINANCE ACT, 2003 – EXPLANATION OF IMPORTANT PROVISIONS RELATING TO WITHHOLDING TAXES
CIRCULAR NO. 5 OF 2003 (Income Tax)	30-06-2003	INCOME TAX REFUNDS	INCOME TAX REFUNDS UNDER THE INCOME TAX ORDINANCE, 2001. UNIVERSAL SELF ASSESSMENT.
CIRCULAR NO. 04 OF 2003	21-06-2003	CORPORATE ASSETS	CORPORATE ASSETS TAX – EXPLANATION OF AMENDMENTS INTRODUCED THROUGH THE FINANCE ACT, 2003.
CIRCULAR NO. 03 OF 2003. (INCOME TAX)	19-06-2003	CONCESSIONAL RATE	CONCESSIONAL RATE OF WITHHOLDING TAX FOR MORE THAN TEN YEARS OLD GOODS TRANSPORT VEHICLES.
CIRCULAR NO. 02 OF 2003. (INCOME TAX)	18-06-2003	ISSUANCE OF EXEMPTION	ISSUANCE OF EXEMPTION CERTIFICATE UNDER SECTION 148 OF THE INCOME TAX ORDINANCE, 2001
CIRCULAR NO. 1 OF 2003. (INCOME TAX)	31-01-2003	CLARIFICATION REGARDING.	INSTRUCTIONS ISSUED THROUGH CBR CIRCULAR NO.6 OF 2002 – CLARIFICATION REGARDING.
CIRCULAR No.15 of 2002 (Income Tax)	30-11-2002	COMPUTER BALLOT	COMPUTER BALLOT FOR SELECTION OF CASES FOR TOTAL AUDIT – ASSESSMENT YEAR 2002-2003 – WRONG SELECTION - CLARIFICATION REGARDING
CIRCULAR NO. 14 OF 2002 (Income Tax)	22-08-2002	RECORD KEEPING	RECORD KEEPING OF ASSESSEES COVERED UNDER PRESUMPTIVE TAX REGIME (PTR)
Circular No. 12 of 2002 (Income Tax)	09-08-2002	COMPUTATION	COMPUTATION OF INCOME TAX PAYABLE BY THE SALARIED PERSONS FOR TAX YEAR 2003 AND DEDUCTION OF TAX FROM SALARY FOR THE TAX YEAR COMMENCING ON 1ST JULY 2002.
Circular No. 13 of 2002 (Income Tax)	09-08-2002	FINANCE ORDINANCE, 2002	FINANCE ORDINANCE, 2002 – EXPLANATION OF IMPORTANT PROVISIONS RELATING TO AMENDMENT IN INCOME TAX ORDINANCE, 1979.
CIRCULAR NO.08 OF 2002. (INCOME TAX)	29-07-2002	CLARIFICATION REGARDING COLLECTION	CLARIFICATION REGARDING COLLECTION OF ADVANCE INCOME TAX UNDER SECTION 236 OF THE INCOME TAX ORDINANCE, 2001 – FROM USERS OF PREPAID CARD AND SUBSCRIBERS OF MOBILE PHONES
Circular No.11 of 2002 (Income Tax)	23-07-2002	ADDITIONAL REDUCTION IN	ADDITIONAL REDUCTION IN TAX LIABILITY ADMISSIBLE TO A FULL TIME TEACHER OR RESEARCHER EMPLOYED IN NON PROFIT EDUCATIONAL QR RESEARCH INSTITUTION INCLUDING GOVT TRAINING OR RESEARCH INSTITUTION
CIRCULAR NO.10 OF 2002.	19-07-2002	RATE OF WITHHOLDING	RATE OF WITHHOLDING TAX ON BROKERAGE AND COMMISSION UNDER SECTION 233 OF THE INCOME TAX
CIRCULAR NO. 9 OF 2002 (Income Tax)	29-06-2002	Issuance of Exemption Certificate	Issuance of Exemption Certificate under Section 148 of the Income Tax Ordinance, 2001 [Section 50(5) of the Income Tax Ordinance, 1979]
CIRCULAR NO. 07 OF 2002 INCOME TAX	15-06-2002	SELF ASSESSMENT SCHEME	SELF ASSESSMENT SCHEME FOR THE ASSESSMENT YEAR 2002-2003
CIRCULAR NO. 06 OF 2002. (INCOME TAX)	04-05-2002	ALLOWANCE OF CREDIT	ALLOWANCE OF CREDIT FOR DEDUCTION/COLLECTION OF TAX AT SOURCE IN AZAD JAMMU & KASHMIR/PAKISTAN
CIRCULAR NO. 05 OF 2002 (Income Tax)	11-04-2002	PROCEDURE REGARDING CLAIMING	PROCEDURE REGARDING CLAIMING OF EXEMPTION UNDER SECTION 50(4) ON SUPPLIES WHERE TAX UNDER SECTION 50(5) HAS BEEN PAID
CIRCULAR NO.04 OF 2002 (INCOME TAX)	05-04-2002	CORRIGENDUM REGARDING	PARA 25(ii) OF CIRCULAR NO.11 OF 1998 (INCOME TAX) – CORRIGENDUM REGARDING.
CIRCULAR NO. 03 OF 2002 INCOME TAX	27-02-2002	ISSUANCE	ISSUANCE OF NTN CERTIFICATES
CIRCULAR NO. 02 OF 2002 INCOME TAX	16-02-2002	CERTIFICATES	ISSUANCE OF NEW NTN CERTIFICATES
CIRCULAR NO.01 OF 2002 (INCOME TAX)	14-02-2002	WITHHOLDING TAX PROVISIONS	WITHHOLDING TAX PROVISIONS OF SECTION 50(2B) OF THE INCOME TAX ORDINANCE, 1979 – RUPEE TRAVELLERS’ CHEQUES.
CIRCULAR NO. 20 OF 1986 (INCOME-TAX)	11-12-1986	SELF ASSESSMENT SCHEME	SELF ASSESSMENT SCHEME, 1986-87--SELECTION OF CASES FOR TOTAL AUDIT
CIRCULAR No. 19 OF 1986 (INCOME-TAX)	29-10-1986	COLLECTION OF TAX	COLLECTION OF TAX AND ITS ACCOUNTING PROCEDURE
CIRCULAR NO. 17 OF 1986 (INCOME-TAX)	11-08-1986	TAX HOLIDAY	TAX HOLIDAY FOR ENGINEERING GOODS INDUSTRY UNDER CLAUSE (125B) OF THE SECOND SCHEDULE, PART I TO THE INCOME TAX ORDINANCE, 1979
CIRCULAR NO. 16 OF 1986(INCOME-TAX)	22-07-1986	INSTRUCTIONS REGARDING	FINANCE ACT, 1986--PROVISIONS RELATING TO INCOME TAX--INSTRUCTIONS REGARDING
CIRCULAR NO.14 OF 1986 (INCOME-TAX)	10-07-1986	PAYABLE BY SALARIED	COMPUTATION OF INCOME-TAX PAYABLE BY SALARIED PERSONS FOR ASSESSMENT YEAR 1986-87
CIRCULAR NO. 13 OF 1986 (INCOME-TAX)	01-07-1986	SELF-ASSESSMENT	SELF-ASSESSMENT SCHEME OF INCOME-TAX 1986-87
CIRCULAR NO. 12 OF 1986 (INCOME-TAX)	30-06-1986	ACCOUNTING PROCEDURE	COLLECTION OF TAX AND ITS ACCOUNTING PROCEDURE
CIRCULAR NO. 11 OF 1986 (INCOME-TAX)	12-05-1986	ANONYMOUS/PSEUDONYMOUS	ANONYMOUS/PSEUDONYMOUS COMPLAINTS AGAINST TAX PAYERS.
CIRCULAR NO. 10 OF 1986 (INCOME TAX)	13-02-1986	NOTICES/SUMMONS	NOTICES/SUMMONS ISSUED BY COURTS--INSTRUCTIONS REGARDING.
CIRCULAR NO. 9 OF 1986 (INCOME TAX)	11-02-1986	PREPARATION AND DESPATCH	PREPARATION AND DESPATCH OF ASSESSMENT FORMS (IT30)--INSTRUCTIONS REGARDING.
CIRCULAR NO. 8 OF 1986 (INCOME-TAX)	09-02-1986	PARTICIPATION OF PAKISTANI	PARTICIPATION OF PAKISTANI COMPANIES IN JOINT VENTURE WITH FOREIGN COMPANIES
CIRCULAR NO. 7 OF 1986 (INCOME TAX)	02-02-1986	PROCEDURE FOR SELECTTION	PROCEDURE FOR SELECTTION OF CASE FOR DETAILED SCRUTINY UNDER PARA 5(d) OF THE SELF ASSESSMENT SCHEME (1985-86)--IN CASES WHERE REQUIREMENTS OF RETURNS ARE NOT FULFILLED.
CIRCULAR NO. 6 OF 1986 (INCOME-TAX)	23-01-1986	SELF ASSESSMENT	SELF ASSESSMENT SCHEME--CLASSES OF CASES SET APART FOR DETAILED SCRUTINY FOR THE ASSESSMENT YEAR 1985-86
CIRCULAR NO. 5 OF 1986 (INCOME-TAX)	12-01-1986	CORRIGENDUM REGARDING	SUB-RULE (2) OF RULE 15 OF THE INCOME TAX RULES 1982-- CORRIGENDUM REGARDING
CIRCULAR NO.3 OF 1986 (INCOME-TAX)	09-01-1986	TREATMENT OF PRIZE	TREATMENT OF PRIZE MONEY WON ON LUCKY PRIZE BONDS
CIRCULAR NO.2 OF 1986 (INCOME-TAX)	07-01-1986	RENEWAL OF APPROVAL	RENEWAL OF APPROVAL UNDER SECTION 47(1)(d)-- AMENDED RULE 41--POWERS OF THE REGIONAL COMMISSIONERS
CIRCULAR NO. 1 OF 1986 (INCOME-TAX)	05-01-1986	ASSESSMENT YEAR 1985-86	SELF ASSESSMENT SCHEME--CLASSES OF CASES SET APART FOR DETAILED SCRUTINY FOR THE ASSESSMENT YEAR 1985-86
CIRCULAR NO. 13 OF 1985 (INCOME TAX)	22-12-1985	PROCEDURE FOR CLAIMING	PROCEDURE FOR CLAIMING SET OFF AGAINST SPECIAL NATIONAL FUND BONDS
CIRCULAR NO. 14 OF 1985, (INCOME TAX)	22-12-1985	PROCEDURE FOR ALLOWING	PROCEDURE FOR ALLOWING SET OFF AGAINST SPECIAL NATIONAL FUND BONDS.
CIRCULAR NO. 12 OF 1985, (INCOME TAX)	10-12-1985	ACTION AGAINST	ACTION AGAINST TAX EVADERS
CIRCULAR NO. 11 OF 1985 (INCOME TAX)	20-08-1985	SPECIAL NATIONAL	SPECIAL NATIONAL FUND BONDS
CIRCULAR NO. 10 OF 1985 (INCOME TAX)	18-08-1985	PROVISIONS RELATING	FINANCE ACT, 1985--PROVISIONS RELATING TO INCOME TAX--INSTRUCTIONS REGARDING
CIRCULAR NO. 9 OF 1985 (INCOME TAX)	30-07-1985	INSTRUCTIONS REG.	SPECIAL NATIONAL FUND BONDS INSTRUCTIONS REG.
CIRCULAR NO 5 OF 1985 (INCOME TAX)	22-07-1985	RELATING TO ASSESSMENT YEAR 86-87.	FINANCE ACT, 1985--COMPUTATION OF TAX TO BE DEDUCTED AT SOURCE FROM SALARIES PAYABLE DURING THE INCOME YEAR 1 JULY, 1985 TO 30 JUNE, 1986 RELATING TO ASSESSMENT YEAR 86-87.
CIRCULAR NO. 6 OF 1985 (INCOME TAX)	22-07-1985	COMPUTATION	COMPUTATION OF INCOME TAX PAYABLE BY SALARIED PERSONS FOR ASSESSMENT YEAR 1985-86
CIRCULAR NO. 7 OF 1985 (INCOME TAX)	22-07-1985	IMPORTANT CHANGES	THE SELF ASSESSMENT SCHEME 1985-86--EXPLANATION REGARDING IMPORTANT CHANGES
CIRCULAR NO. 4 OF 1985 (INCOME TAX)	01-07-1985	NATIONAL FUND BONDS	NATIONAL FUND BONDS AND BEARER CERTIFICATES
CIRCULAR NO. 3 OF 1985 (INCOME TAX)	17-06-1985	SELF ASSESSMENT	SELF ASSESSMENT SCHEME OF INCOME TAX 1985-86
CIRCULAR NO. 8 OF 1985 (INCOME TAX)	17-06-1985	SELF ASSESSMENT	SELF ASSESSMENT SCHEME OF INCOME TAX 1985-86
CIRCULAR NO. 2 OF 1985 (INCOME TAX)	16-05-1985	DEDUCTION OF TAX	DEDUCTION OF TAX AT SOURCE UNDER SECTION 50(3) IN CASE OF PAYMENTS TO NON-RESIDENTS BY OIL EXPLORATION COMPANIES
CIRCULAR NO. 1 OF 1985 (INCOME TAX)	17-02-1985	SELF ASSESSMENT SCHEME-CLASSES	SELF ASSESSMENT SCHEME-CLASSES OF CASES SET APART FOR DETAILED SCRUTINY FOR THE ASSESSMENT YEAR 1984-85
CIRCULAR NO. 10 OF 1984 (INCOME TAX)	15-11-1984	SELF ASSESSMENT	SELF ASSESSMENT SCHEME-CLASSES OF CASES SET APART FOR DETAILED SCRUTINY FOR THE ASSESSMENT YEAR 1984-85
CIRCULAR NO. 9 OF 1984 (INCOME TAX)	17-09-1984	SELF ASSESSMENT	SELF ASSESSMENT SCHEME 1984-85--RELAXATION OF CERTAIN CONDITIONS--INSTRUCTIONS REGARDING
CIRCULAR NO. 8 OF 1984, (INCOME TAX)	19-08-1984	ACCOUNTING PROCEDURE	COLLECTION OF TAX UNDER SECTION 50(2A) AND ITS ACCOUNTING PROCEDURE
CIRCULAR NO. 7 OF 1984 (INCOME TAX)	24-07-1984	INSTRUCTIONS REGARDING	FINANCE ORDINANCE, 1984--PROVISIONS RELATING TO INCOME TAX--INSTRUCTIONS REGARDING
CIRCULAR NO. 4 OF 1984 (INCOME-TAX)	27-06-1984	SALARIED PERSONS	FINANCE ORDINANCE 1984--COMPUTATION OF INCOME TAX PAYABLE BY SALARIED PERSONS
CIRCULAR NO. 5 OF 1984	26-06-1984	SELF ASSESSMENT	SELF ASSESSMENT SCHEME OF INCOME TAX 1984-85
CIRCULAR NO. 6 OF 1984 (INCOME TAX)	26-06-1984	IMPORTANT CHANGES	SELF ASSESSMENT SCHEME 1984-85-EXPLANATION REGARDING IMPORTANT CHANGES
CIRCULAR NO. 3 OF 1984, (INCOME TAX)	20-05-1984	ISSUANCE OF REFUND	ISSUANCE OF REFUND IN CASES WHERE PAYMENTS WERE MADE PRIOR TO 1ST OF JULY, 1983
CIRCULAR NO. 2 OF 1984, (INCOME TAX)	10-04-1984	ISSUANCE OF CERTIFICATE	ISSUANCE OF CERTIFICATE UNDER PROVISO TO SECTION 50(3) - INSTRUCTIONS REGARDING
CIRCULAR NO.1 OF 1984, (INCOME TAX)	11-02-1984	SELF ASSESSMENT	SELF ASSESSMENT SCHEME--CLASSES OF CASES SET APART FOR DETAILED SCRUTINY FOR THE ASSESSMENT YEAR 1983-84
CIRCULAR NO. 15 OF 1983 (INCOME TAX)	24-12-1983	PROMPT ISSUE	PROMPT ISSUE OF REFUNDS
CIRCULAR NO. 14 OF 1983 (INCOME TAX)	24-11-1983	ASSESSMENT YEAR 1983-84	SELF ASSESSMENT SCHEME--CLASSES OF CASES SET APART FOR DETAILED SCRUTINY FOR THE ASSESSMENT YEAR 1983-84
CIRCULAR NO. 13 OF 1983, (INCOME TAX)	30-07-1983	CLAIM OF IMMUNITY	CLAIM OF IMMUNITY AND LUMPSUM ADDITIONS
INCOME TAX CIRCULAR NO. 12 OF 1983	23-07-1983	COLLECTION	COLLECTION OF TAX AND ITS ACCOUNTING PROCEDURE
CIRCULAR NO. 11 OF 1983 (INCOME TAX)	17-07-1983	REGARDING IMPORTANT CHANGES	SELF ASSESSMENT SCHEME 1983-84--EXPLANATION REGARDING IMPORTANT CHANGES
CIRCULAR NO. 10 OF 1983 (INCOME TAX)	10-07-1983	SALARIED PERSONS	FINANCE ORDINANCE 1983--COMPUTATION OF INCOME TAX PAYABLE BY SALARIED PERSONS
CIRCULAR NO. 9 OF 1983 (INCOME TAX)	09-07-1983	FILING OF REVISION PETITION	FILING OF REVISION PETITION BEFORE REGIONAL COMMISSIONERS UNDER SECTION 138 INSTRUCTIONS RAGARDING
CIRCULAR NO. 8 OF 1983	26-06-1983	SELF ASSESSMENT	SELF ASSESSMENT SCHEME OF INCOME TAX 1983-84
CIRCULAR NO. 7 OF 1983, (INCOME TAX)	12-06-1983	INSTRUCTIONS REGARDING	FINANCE ORDINANCE, 1983--PROVISIONS RELATING TO INCOME TAX--INSTRUCTIONS REGARDING
CIRCULAR No. 6 OF 1983, (INCOME TAX)	22-05-1983	TAX PAYMENT	TAX PAYMENT RECEIPT-FORM I.T-31
INCOME TAX CIRCULAR NO. 5 OF 1983	12-05-1983	EXEMPTION TO INCOME ARISING	EXEMPTION TO INCOME ARISING OUT OF WORK PERFORMED IN PAKISTAN UNDER CLAUSE (139) OF THE SECOND SCHEDULE TO THE INCOME TAX ORDINANCE, 1979--INSTRUCTIONS REG.
CIRCULAR NO. 4 OF 1983, (INCOME TAX)	16-04-1983	REFUND	PROMPT ISSUE OF REFUND
CIRCULAR NO. 3 OF 1983 (INCOME TAX)	13-03-1983	PROCEDURE FOR GRANT	PROCEDURE FOR GRANT OF TAX CREDIT FOR REPLACEMENT, BALANCING, MODERNISATION OR EXTENSION OFMACHINERY UNDER INCOME TAX ORDINANCE, 1979,FOR THE ASST : YEAR 1982-83
CIRCULAR NO. 2 OF 1983 (INCOME TAX)	28-02-1983	SELF ASSESSMENT	SELF ASSESSMENT SCHEME--CLASSES OF CASES SET APART FOR DETAILED SCRUTINY FOR THE ASSESSMENT YEAR 1982-83
CIRCULAR NO. 1 OF 1983 (INCOME TAX)	06-01-1983	ACCOUNTING PROCEDURE	COLLECTION OF TAX & ITS ACCOUNTING PROCEDURE
CIRCULAR NO. 20 OF 1982 (INCOME TAX)	03-11-1982	SELF ASSESSMENT SCHEME	SELF ASSESSMENT SCHEME--CLASSES OF CASES SET APART FOR DETAILED SCRUTINY FOR THE ASSESSMENT YEAR 1982-83
CIRCULAR NO. 17 OF 1982 (INCOME TAX)	25-10-1982	DEDUCTION/COLLECTION	DEDUCTION/COLLECTION OF TAX AT SOURCE UNDERSECTION 50 OF THE INCOME TAX ORDINANCE,1979- PROCEDURE REGARDING
CIRCULAR NO. 18 OF 1982 (INCOME TAX)	25-10-1982	SPECIFICATIAN OF AUTHORITIES	SPECIFICATIAN OF AUTHORITIES UNDER RULES 51 & 199 OF THE INCOME TAX RULES, 1982
CIRCULAR NO. 15 OF 1982 (INCOME TAX)	13-10-1982	COLLECTION OF ADVANCE	COLLECTION OF ADVANCE TAX UNDER SECTION 50(7A) OF THE INCOME TAX ORDINANCE, 1979--SALES THROUGH PUBLIC TENDERS.
CIRCULAR NO. 16 OF 1982 (INCOME TAX)	13-10-1982	AMENDMENT	AMENDMENT IN INCOME TAX RULES, 1982
CIRCULAR NO. 14 OF 1982 (INCOME TAX)	23-08-1982	EXEMPTION CERTIFICATE	EXEMPTION CERTIFICATE u/s 50(4) AND 50(5) IN RESPECT OF CASES QUALIFYING FOR EXEMPTION UNDER THE SECOND SCHEDULE
CIRCULAR NO. 12 OF 1982 (INCOME TAX)	18-08-1982	SALARIED PERSONS	FINANCE ORDINANCE, 1982--COMPUTATION OF INCOME TAX PAYABLE BY SALARIED PERSONS
CIRCULAR NO. 11 OF 1982 (INCOME TAX)	17-08-1982	CORRIGENDUM	CORRIGENDUM
CIRCULAR NO. 11 OF 1982 (INCOME TAX)	03-08-1982	EXPLANATIONS REGARDING	SELF ASSESSMENT SCHEME 1982-83--EXPLANATIONS REGARDING IMPORTANT CHANGES
CIRCULAR NO. 10 OF 1982 (INCOME TAX)	02-08-1982	SELF ASSESSMENT	SELF ASSESSMENT SCHEME FOR 1982-83
CIRCULAR NO. 9 OF 1982 (INCOME TAX)	12-07-1982	INSTRUCTION REGARDING	CALCULATION OF EXPORT REBATE UNDER PARA (2)(a) OF PART IV OF THE FIRST SCHEDULE TO THE INCOME TAX ORDINANCE, 1979--INSTRUCTION REGARDING
CIRCULAR NO. 8 OF 1982 (INCOME TAX)	08-07-1982	PROVISIONS RELATING	FINANCE ORDINANCE, 1982--PROVISIONS RELATING TO INCOME TAX-INSTRUCTIONS REGARDING.
CIRCULAR NO. 7 OF 1982 (INCOME TAX)	11-05-1982	PROCESSING OF	CASES U/S 41(1)(f) AND 106 OF THE INCOME TAX ORDINANCE, 1979--PROCESSING OF
CIRCULAR NO. 6 OF 1982 (INCOME TAX)	20-04-1982	APPLICABILITY OF NOTIFICATION	APPLICABILITY OF NOTIFICATION NO. S.R.O. 960(I)/76 AND 260(I)/77--SECTION 12(7) OF INCOME TAX ORDINANCE, 1979
CIRCULAR NO. 5 OF 1982 (INCOME TAX)	11-04-1982	NEW REGISTERED FIRMS AND COMPANIES	SELF ASSESSMENT SCHEME 1981-82--TREATMENT OF NEW REGISTERED FIRMS AND COMPANIES-CLARIFICATION REGARDING CIRCULAR NO. 11 OF 1981
CIRCULAR NO. 4 OF 1982 (INCOME TAX)	30-03-1982	REFUND DUE TO ASSESSEES	SELF ASSESSMENT SCHEME 1981-82 TREATMENT OF REFUND DUE TO ASSESSEES
CIRCULAR NO. 3 OF 1982 (INCOME TAX)	25-03-1982	DEDUCTION/COLLECTION	DEDUCTION/COLLECTION OF TAX AT SOURCE UNDER SECTION 50 OF THE INCOME TAX ORDINANCE, 1979- PROCEDURE REGARDING
CIRCULAR NO. 2 OF 1982 (INCOME TAX)	17-02-1982	ASSESSMENT YEAR 1981-82	SELF ASSESSMENT SCHEME--CLASSES OF CASES SET APART FOR DETAILED SCRUTINY FOR THE ASSESSMENT YEAR 1981-82
CIRCULAR NO. 1 OF 1982 (INCOME TAX)	09-01-1982	INSTRUCTIONS REGARDING	CALCULATION OF EXPORT REBATE UNDER PARA A(2)(a) OF PART IV OF THE FIRST SCHEDULE TO THE INCOME TAX ORDINANCE 1979--INSTRUCTIONS REGARDING
CIRCULAR NO. 14 OF 1981 (INCOME TAX)	08-12-1981	DEDUCTION OF TAX	DEDUCTION OF TAX AT SOURCE u/s 50(4) OF THE INCOME TAX ORDINANCE, 1979
CIRCULAR NO. 13 OF 1981 (INCOME TAX)	04-11-1981	SELF-ASSESSMENT	SELF-ASSESSMENT SCHEME-CLASSES OF CASES SET APART FOR DETAILED SCRUTINY FOR THE ASSESSMENT YEARS 1981-82
CIRCULAR NO. 12 OF 1981 (INCOME TAX)	21-09-1981	PROVISIONS RELATING	FINANCE ORDINANCE, 1981--PROVISIONS RELATING TO INCOME TAX--CLARIFICATION REGARDING
CIRCULAR NO. 9 OF 1981 (INCOME TAX)	08-08-1981	SALARIED PERSONS	FINANCE ORDINANCE, 1981--COMPUTATION OF INCOME TAX PAYABLE BY SALARIED PERSONS.
CIRCULAR NO. 11 OF 1981 (INCOME TAX)	06-08-1981	SELF-ASSESSMENT	SELF-ASSESSMENT SCHEME FOR 1981-82
CIRCULAR NO. 10 OF 1981 (INCOME TAX)	29-07-1981	ASSETS RE-IMPORTED INTO PAKISTAN	THIRD SCHEDULE TO THE INCOME TAX ORDINANCE,1979-- DEPRECIATION ALLOWANCE ON ASSETS RE-IMPORTED INTO PAKISTAN
CIRCULAR NO. 8 OF 1981, (INCOME TAX)	20-07-1981	THE REVISED	THE REVISED SECOND SCHEDULE
CIRCULAR NO. 7 OF 1981 (INCOME TAX)	06-07-1981	PROVISIONS RELATING	FINANCE ORDINANCE 1981 - PROVISIONS RELATING TO INCOME TAX--INSTRUCTIONS REGARDING
CIRCULAR NO. 6 OF 1981 (INCOME TAX)	17-03-1981	PUBLIC COMPANY	DEFINITION OF ``PUBLIC COMPANY'-INCOME TAX ORDINANCE, 1979
CIRCULAR NO. 5 OF 1981 (INCOME TAX)	16-03-1981	GARMENTS	DEFINITION OF ``GARMENTS' AS USED IN S.R.O. 973(I)/78 DATED 30-7-1978
CIRCULAR NO. 4 OF 1981 (INCOME TAX)	17-02-1981	SUPPLIES MADE UNDER	SUPPLIES MADE UNDER A CONTRACT-RATE OF DEDUCTION OF INCOME TAX AT SOURCE
CIRCULAR NO. 3 OF 1981 (INCOME TAX)	25-01-1981	DETAILED SCRUTINY	SELF-ASSESSMENT SCHEME--CLASSES OF CASES SET APART FOR DETAILED SCRUTINY FOR THE ASSESSMENT YEAR 1980-81.
CIRCULAR NO. 2 OF 1981 (INCOME TAX)	15-01-1981	INSURANCE BUSINESS	INSURANCE BUSINESS-NON-LIFE-RESERVE FOR UNEXPIRED RISK INCLUDING RISK OF EXCEPTIONAL LOSSES--LIMIT TO
CIRCULAR NO. 1 OF 1981 (INCOME TAX)	03-01-1981	BEHALF OF THE PRINCIPALS	DEDUCTION OF TAX AT SOURCE UNDER SECTION 50(4) IN RESPECT OF THE PAYMENTS RECEIVED BY THE AGENTS ON BEHALF OF THE PRINCIPALS
CIRCULAR NO. 33 OF 1980 (INCOME TAX)	09-12-1980	CHANGE IN CONSTITUTION	SELF-ASSESSMENT SCHEME FOR THE YEAR 1980-81- APPLICATION IN THE CASE OF FIRMS INVOLVING A CHANGE IN CONSTITUTION
CIRCULAR NO. 32 OF 1980 (INCOME TAX)	08-12-1980	SELF ASSESSMENT SCHEME	SELF ASSESSMENT SCHEME--CLASSES OF CASES SET APART FOR DETAILED SCRUTINY FOR THE ASSESSMENT YEAR 1980-81
CIRCULAR NO. 31 OF 1980 (INCOME TAX)	04-12-1980	NON-RESIDENT PERSONS	LEVY OF SURCHARGE ON DIVIDENDS PAID BY A PAKISTAN COMPANY TO NON-RESIDENT PERSONS
CIRCULAR NO. 30 OF 1980 (INCOME TAX)	20-11-1980	ASSESSMENT OF NON RESIDENT	ASSESSMENT OF NON RESIDENT SHIPPING COMPANIES UNDER SECTION 80 OF THE INCOME TAX ORDINANCE, 1979-- CLARIFICATION REGARDING
CIRCULAR NO. 29 OF 1980 (INCOME TAX)	30-10-1980	PERIOD OF APPROVAL	SET OFF OF LOSSES OF SUBSIDIARY COMPANIES UNDER SECTION 34A OF THE INCOME TAX ORDINANCE, 1979-- RELAXATION OF THE PERIOD OF APPROVAL
CIRCULAR NO. 28 OF 1980 (INCOME TAX)	29-10-1980	USHER--CLARIFICATION	DEDUCTION OF ZAKAT AND USHER--CLARIFICATION REGARDING
CIRCULAR No. 27 OF 1980, (INCOME TAX)	24-10-1980	APPLICATION OF SECTION 166(2)(e)	CLARIFICATION OF CIRCULAR NO. 5 OF 1980 (INCOME TAX)- -APPLICATION OF SECTION 166(2)(e) OF THE INCOME TAX ORDINANCE, 1979
CIRCULAR NO. 26 OF 1980 (INCOME TAX)	12-10-1980	AIR TRANSPORT BUSINESS	AIR TRANSPORT BUSINESS OF NON-RESIDENTS--SECTION 80A OF INCOME TAX ORDINANCE, 1979--CLARIFICATION REGARDING
CIRCULAR NO. 25 OF 1980 (INCOME TAX)	23-09-1980	BEHALF OF THE PRINCIPAL	DEDUCTION OF TAX AT SOURCE UNDER SECTION 50(4) IN RESPECT OF THE PAYMENTS RECEIVED BY THE AGENTS ON BEHALF OF THE PRINCIPAL
CIRCULAR NO. 22 OF 1980 (INCOME TAX)	21-09-1980	DEDUCTION/COLLECTION	DEDUCTION/COLLECTION OF TAX AT SOURCE UNDER SECTION 50 OF THE INCOME TAX ORDINANCE, 1979- PROCEDURE REGARDING
CIRCULAR NO. 23 OF 1980 (INCOME TAX)	18-09-1980	DEDUCTION/COLLECTION	DEDUCTION/COLLECTION OF TAX AT SOURCE UNDER SECTION 50(4) OF THE INCOME TAX ORDINANCE, 1979- ISSUANCE OF CERTIFICATE OF EXEMPTION--PROCEDURE REGARDING
CIRCULAR NO. 24 OF 1980 (INCOME TAX)	18-09-1980	DEDUCTION/COLLECTION	DEDUCTION/COLLECTION OF TAX AT SOURCE UNDER SECTION 50(4)-ISSUANCE OF CERTIFICATE OF EXEMPTION TO SUPPLIERS OF RICE
CIRCULAR NO. 21 OF 1980 (INCOME TAX)	09-09-1980	APPROVAL OF BENEVOLENT	APPROVAL OF BENEVOLENT FUNDS FOR THE PURPOSES OF CLAUSE (24) OF SECOND SCHEDULE OF THE INCOME TAXORDINANCE, 1979
CIRCULAR NO. 18 OF 1980	28-07-1980	SCHEME FOR 1980-81	SELF ASSESSMENT SCHEME FOR 1980-81
CIRCULAR NO. 17 OF 1980 (INCOME TAX)	19-07-1980	DEDUCTION/COLLECTION	DEDUCTION/COLLECTION OF TAX AT SOURCE U/S. 50 OF THE INCOME TAX ORDINANCE, 1979-PROCEDURE REGARDING.
CIRCULAR NO. 16 OF 1980 (INCOME TAX)	29-06-1980	CLARIFICATIONS REGARDING	DEDUCTION OF TAX AT SOURCE U/S 50 (4) OF THE INCOME TAX ORDINANCE, 1979--CLARIFICATIONS REGARDING
CIRCULAR NO. 14 OF 1980 (INCOME TAX)	26-06-1980	SALARIED PERSONS	FINANCE ORDINANCE, 1980--COMPUTATION OF INCOME TAX PAYABLE BY SALARIED PERSONS
CIRCULAR NO. 15 OF 1980-81 (INCOME TAX)	26-06-1980	INSTRUCTIONS REGARDING	FINANCE ORDINANCE 1980--PROVISIONS RELATING TO INCOME TAX-INSTRUCTIONS REGARDING
CIRCULAR NO. 13 OF 1980 (INCOME TAX)	25-06-1980	TAX NUMBER	NATIONAL TAX NUMBER
CIRCULAR NO. 12 OF 1980 (INCOME TAX)	12-06-1980	EXEMPTION OF SPECIAL	EXEMPTION OF SPECIAL ALLOWANCES OR BENEFITS UNDER CLAUSE (25) OF THE SECOND SCHEDULE TO INCOME TAXORDINANCE, 1979
CIRCULAR NO. 11 OF 1980 (INCOME TAX)	31-05-1980	FUND AND SCHEMES	GRATUITY FUND AND SCHEMES
CIRCULAR NO. 10 OF 1980 (INCOME TAX)	29-04-1980	WITHDRAWAL	WITHDRAWAL OF CIRCULAR NO. 8 OF 1980
CIRCULAR NO. 9 OF 1980 (INCOME TAX)	27-04-1980	RECOVERY OF ARREAR	RECOVERY OF ARREAR DEMAND UNDER SECTION 77 OF INCOME TAX ORDINANCE, 1979
CIRCULAR NO. 8 OF 1980	31-03-1980	SELF ASSESSMENT	SELF ASSESSMENT SCHEME--1979-80
CIRCULAR NO. 6 OF 1980 (INCOME TAX)	03-03-1980	INSTRUCTIONS REGARDING	INCOME TAX ORDINANCE 1979--IMPORTANT PROVISIONSINSTRUCTIONS REGARDING
CIRCULAR NO. 5 OF 1980 (INCOME TAX)	16-02-1980	APPLICATION	APPLICATION OF SECTION 165(2)(e) OF THE INCOME TAX ORDINANCE, 1979
CIRCULAR NO. 4 OF 1980, (INCOME TAX)	06-02-1980	SELF ASSESSMENT SCHEME	SELF ASSESSMENT SCHEME FOR THE YEAR 1979-80
CIRCULAR NO. 3 of 1980, (INCOME TAX)	29-01-1980	EXECUTION OF CONTRACTS	EXECUTION OF CONTRACTS IN AZAD KASHMIR--RELIEF FROM DOUBLE TAXATION--REGARDING
CIRCULAR NO. 32 (SUPPLEMENTARY) OF 1980 (INCOME TAX)	24-01-1980	DETAILED SCRUTINY	SELF ASSESSMENT SCHEME--CLASSES OF CASES SET APART FOR DETAILED SCRUTINY FOR THE ASSESSMENT YEAR 1980-81 --CORRIGENDUM
CIRCULAR No. 1 OF 1980, (INCOME TAX)	10-01-1980	Self Assessment Scheme	Self Assessment Scheme for the Assessment Year 1979-80-- Clarification Regarding
09/1979	29-11-1979	SELF ASSESSMENT	SELF ASSESSMENT SCHEME FOR THE ASSESSMENT YEAR 1979-80
14/1979	07-11-1979	INCOME TAX ORDINANCE	INCOME TAX ORDINANCE -PROVISIONS OF CLARIFICATION REGARDING
15/1979	07-11-1979	DETAILED SCRUTINY	CASES SET APART FOR DETAILED SCRUTINY
13/1979	04-11-1979	SELF ASSESSMENT	SELF ASSESSMENT SCHEME EOR THE YEAR 1979-80
12/1979	20-10-1979	FURTHER CLARIFICATION	OPTION TO THE SALARIED TAX-PAYERS--FURTHER CLARIFICATION
11/1979	16-10-1979	SELF ASSESSMENT	SELF ASSESSMENT SCHEME FOR THE ASSESSEMENT YEAR 1979-80
10/1979	01-10-1979	INSTRUCTIONS REGARDING	INCOME TAX ORDINANCE, 1979 -- IMPORTANT PROVISIONS /INSTRUCTIONS REGARDING
08/1979	27-09-1979	ASSESSMENT SCHEME	SELF ASSESSMENT SCHEME
07/1979	12-09-1979	CLARIFICATION NO. 2	SELF ASSESSMENT SCHEME FOR THE YEAR 1979-80- CLARIFICATION NO. 2
06/1979	08-09-1979	ACCOUNT BOOKS	INCOME YEAR-CLOSING OF ACCOUNT BOOKS
04/1979	23-08-1979	PROVISIONS /INSTRUCTIONS REGARDING	INCOME TAX ORDINANCE, 1979--IMPORTANT PROVISIONS /INSTRUCTIONS REGARDING
05/1979	22-08-1979	CLARIFICATION NO. 1	SELF ASSESSMENT SCHEME FOR THE YEAR 1979-80-- CLARIFICATION NO. 1
03/1979	13-08-1979	SCHEME 1979-80	SELF ASSESSMENT SCHEME 1979-80
02/1979	12-07-1979	SALARIED PERSONS	INCOME TAX ORDINANCE 1979 - COMPUTATION OF INCOME TAX PAYABLE BY SALARIED PERSONS
Circular No. 05 of 2004 (Income Tax)	01-07-0204	REGISTERED STOCK EXCHANGE	DEDUCTION OF WITHHOLDING TAX BY A REGISTERED STOCK EXCHANGE ON CARRY OVER TRADE MARK-UP
07 of 2025-26	30-11--0001	Circular No. 07 of 2025-26 IR-Policy (Income Tax)	Clarification Regarding Applicability of Withholding Tax under Section 236C in Respect of Persons Covered under Section 7F of the Income Tax Ordinance, 2001
01/1979	30-11--0001	Procedure for deduction	Procedure for deduction of Wealth-tax from income for income tax purposes
CIRCULAR NO. 19 OF 1982, (INCOME TAX)	30-11--0001	PREPARATION AND DESPATCH	PREPARATION AND DESPATCH OF NEW ASSESSMENTS FORMS (IT-30)--INSTRUCTIONS REGARDING.