Income Tax Circulars

Income Tax Circulars

dated

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Circulars

Cir. 03 of 2018

Sept 12 2018

FINANCE ACT. 2018 - EXPLANATION OF IMPORTANT AMENDMENTS MADE IN THE INCOME TAX ORDINANCE, 2001.

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Cir. 11 of 2017

Nov 30 2017

Extension in date of filing of Income Tax Returns/Statement of Tax Year 2017

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Cir. 10 of 2017

Nov 16 2017

Extension in date of filing of Withholding Statements for month of October, 2017

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Cir. 09 OF 2017

Nov 15 2017

Extension in date of filing of Income Tax Returns/Statements for Tax Year 2017 up to 30th November, 2017

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Cir. 08 of 2017

Oct 31 2017

Extension in date of filing of Income Tax Returns/Statements for Tax Year 2017 up to 15th November, 2017

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Cir. 06 of 2017

Sep 29 2017

Clarification on Bahbood Certificates/Pensioners Benefit Account.

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Cir. 07 of 2017

Sep 29 2017

Date for filing of Returns which were due on 30th September 2017 have been extended till 31st October, 2017

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Cir. 05 of 2017

Sep 15 2017

Explanation regarding manual Income Tax Return for Individual and AOP for tax year 2017

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Cir. 04 of 2017

Sep 6 2017

Finance Act 2017 - Explanation of important amendments made in the Income Tax Ordinance, 2001

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Cir. 03 of 2017

Aug 31 2017

Federal Board of Revenue extends date of filing of Returns and Statements, due on 31st Aug, 2017, to 30th Sep, 2017

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Cir. 02 of 2017

Aug 29 2017

Extention in Date of Filing of Annual Withholding Tax Statement of Deduction Under Section 149 for the Financial Year 2016-17.

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Cir. 01 of 2017

Jun 19 2017

Explanation Regarding Interpretation of Certain Provisions of the Income Tax Ordinance, 2001 in the Context of Islamic Banking.

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Cir. 19 of 2016

Dec 16 2016

Clarification regarding collection of advance tax on sale or transfer of immovable property under section 236C of the Income Tax Ordinance, 2001

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Cir. 18 of 2016

Dec 7 2016

Explanation regarding section 236W of the Income Tax ordinance, 2001 inserted through the Income Tax (Amendment) Act,2016

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Cir. 17 of 2016

Nov 30 2016

Extension in date of filing of Income Tax Returns/Statements for Tax Year 2016

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Cir. 16 of 2016

Nov 15 2016

Extension in date of filing of Income Tax Returns/Statements for Tax Year 2016

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Cir 15 of 2016

Oct 31 2016

Extension in date of filing of Income Tax Returns/Statements for Tax Year 2016

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Cir.14 of 2016

Oct 3 2016

Execution of contracts in Gilgit Baltistan--Relief from double taxation regarding.

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Cir.13 of 2016

Oct 3 2016

Allowance of credit for Deduction/Collection of tax at source in Gilgit-Baltistan/ Pakistan.

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Cir 12 of 2016

Oct 3 2016

Deduction of advance Income Tax under section 148 of the Income Tax Ordinance, 2001 at the import stage from the Taxpayers of Gilgit Baltistan.

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Cir.11 of 2016

Sep 30 2016

Extension in date of filing of Income Tax Returns/Statements for Tax Year 2016

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Cir. 10 of 2016

Sep 19 2016

Extension in date of filing of withholding statement for the month of August, 2016.

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Cir. 9 of 2016

Aug 31 2016

Extension in date of filing of Income Tax Return/Statements for Tax Year 2016

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Cir. 08 of 2016

Aug 25 2016

Extension in date of filing of withholding statement for the month of July, 2016.

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C. No.1(41)

Aug 2 2016

Determination of fair market value under section 68 of Income Tax (Amendment) Ordinance , 2016

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Cir. 07 of 2016

Jul 27 2016

Finance Act 2016 - Explanation of important amendments made in the Income Tax Ordinance, 2001

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Cir. 06 of 2016

Jul 15 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

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79984-R

Jun 9 2016

Clarification regarding circular 10 of 2011 on the subject of withholding tax on purchase of agricultural produce from growers/commission agents.

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Cir. 05 of 2016

Mar 15 2016

The date of filing of returns for individuals and AOPs is extended up-to 21st March, 2016

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Cir. 04 of 2016

Feb 29 2016

The date of filing of Income Tax Return for individual and AOP is extended upto 15th March 2016.

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Cir. 03 of 2016

Feb 10 2016

The Salient Features of Voluntary Tax Compliance Scheme (VSTCS)

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Cir. 03 of 2016

Feb 10 2016

Urdu version of Circular no 03 of 2016 - Explaining the scheme of Voluntary payment of tax for the consumption of general public.

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Cir. 02 of 2016

Feb 1 2016

Date of filing of Income Tax Return for Individuals, Association of Persons is extended upto 29th February, 2016.

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Cir. 01 of 2016

Jan 6 2016

Extension in date of filing of companies for tax year 2015

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Cir. 13 of 2015

Dec 31 2015

Extension in date of filing of Income Tax Returns/Statements for Tax Year 2015

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Cir. 12 of 2015

Nov 30 2015

Extension in Date of Filing of Income Tax Returns / Statements for Tax Year 2015

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Cir. 11 of 2015

Oct 31 2015

Extension in Date of Filing of Income Tax Returns/Statements for Tax Year 2015

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Cir. 10 of 2015

Oct 21 2015

Clarification in Circular No. 02 of 2014 on Applicability of Section 236-K of Income Tax Ordinance 2001.

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Cir. 09 of 2015

Oct 15 2015

Last date for filing of withholding tax statement for July, August and September 2015 has been extended up to 31-10-2015

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Cir 08 of 2015

Sep 30 2015

Extension in date of filing of Income Tax Returns/Statements for Tax Year 2015

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Cir. 07 of 2015

Sep 28 2015

Extension in date of filing of withholding statements for the tax year 2016

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Notif-12959-R

Sep 16 2015

Change of jurisdiction in respect of funds mentioned in the 6th Schedule.

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Cir. 06 of 2015

Sep 15 2015

Extension in date of filing of Withholding statements for the Tax Year 2016.

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Cir. 05 of 2015

Aug 31 2015

Extension in the date of filing of Income tax Returns/Statements for the tax year 2015

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Cir. 04 of 2015

Aug 25 2015

Clarification regarding Active Taxpayers List (Income Tax)

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Cir. 03 of 2015

Aug 13 2015

Extension in date of filing of Withholding Statements due on 15th August, 2015 to 15th September, 2015

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Cir. 02 of 2015

Jul 24 2015

FINANCE ACT, 2015 – EXPLANATION REGARDING IMPORTANT AMENDMENTS MADE IN THE INCOME TAX ORDINANCE, 2001.

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C.No1(43) DG (WHT)/2008-Vol.II

May 12 2015

Requirement of Valid Tax exemption certificate for claim of exemption U/S 150, 151 and 233 of the Income Tax Ordinance, 2001 in the cases where statutory exemption under clause 47B of part - IV of Second Schedule is available.

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C.No.4(7)R&S/2015-40120-R

Mar 19 2015

Title and Account No of Federal Board of Revenue maintained with Central Depository Company of Pakistan Limited.

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Cir. 01 of 2015

Feb 18 2015

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.

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Cir. 06 of 2014

Oct 31 2014

Extension in date of filing of Income Tax Returns/Statements for Tax Year 2014

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Cir. 05 of 2014

Sep 26 2014

Extension in date of filing of Income Tax Returns/Statements for Tax Year 2014.

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Cir. 04 of 2014

Aug 28 2014

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.

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Cir. 03 of 2014

Aug 6 2014

Acceptance of evidence of filing of return for collecting Tax under section 234 of the Income Tax Ordinance, 2001

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Cir. 02 of 2014

Jul 17 2014

Finance Act, 2014 – Explanation regarding important amendment made in the income Tax Ordinance, 2001

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Cir. 01 of 2014

Feb 28 2014

Extension in date of Filing of Income Tax Returns Under Clause (87) and Clause (88) of Part- IV of the second Schedule to the income Tax Ordinance, 2001

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Cir. 01 of 2013

Jan 19 2013

Taxability of joint Ventures in which one Partner is a Non-Resident Company – Instructions Regarding

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Cir. 02 of 2013

Jan 29 2013

Taxability of joint Ventures in which one Partner is a Non-Resident Company --- Amendment in Circular No.1 of 2013

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Cir. 05 of 2013

Jun 28 2013

Introducing New Online System of Issues of Exemption Certificate u/s 152 (5) of the Income Tax Ordinance, 2001 --- Guidelines Regarding

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Cir. 06 of 2013

Jul 19 2013

FINANCE ACT, 2013 – EXPLANATION REGARDING IMPORTANT AMENDMENTS MADE IN THE INCOME TAX ORDINANCE, 2001.

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Cir. 07 of 2013

Aug 13 2013

Extension in the date of filing of Income Tax Returns/Statement for the Tax Year 2013

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Cir. 08 of 2013

Sep 03 2013

Exemption from Collection of Tax u/s 148 of the income Tax Ordinance, 2001 on imports by an industrial undertaking

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Cir. 09 of 2013

Sep 17 2013

Extension in the date of filing of Income Tax Returns/Statement for the Tax Year 2013

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Cir. 10 of 2013

Sep 17 2013

Clarification in respect of Section236D of the Income Tax Ordinance, 2001- advance tax on functions and gathering

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Cir. 11 of 2013

Oct 22 2013

Extension in the date of filing of Income Tax Returns/Statement for the Tax Year 2013

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Cir. 12 of 2013

Nov 11 2013

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

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Cir. 13 of 2013

Nov 27 2013

Clarification regarding Business Capital for payment of Income support levy

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Cir. 14 of 2013

Nov 29 2013

Extension in the date of filing of Income Tax Returns/Statement for the Tax Year 2013

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Cir. 16 of 2013

Dec 12 2013

Corrigendum to Circular No. 15 of 2013 dated 10.12.2013

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Cir. 17 of 2013

Dec 17 2013

Extension in the date of filing of Income Tax Returns/Statement for the Tax Year 2013

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Cir. 02 of 2012

Jul 27 2012

FINANCE ACT, 2012 – EXPLANATION REGARDING IMPORTANT AMENDMENTS MADE IN THE INCOME TAX ORDINANCE, 2001.

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Cir. 04 of 2012

Aug 27 2012

Adequate Utilization of “Exchange of Information” Article Contained in the Avoidance of Double Taxation Agreements – Instruction Regarding.

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Cir. 05 of 2012

Aug 31 2012

Extension in the date of filing of Income Tax Returns/Statements for Tax Year 2012.

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Cir. 06 of 2012

Sep 20 2012

Exchange of Information - SAARC Limited Multilateral Agreement on Avoidance of Double Taxation & Mutual Administrative Assistance in Tax Matters - Instructions Regarding.


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Cir. 09 of 2012

Nov 08 2012

Taxability of Tax Deduction under Section 153(1)b of the Income Tax Ordinance 2001- Service Sector


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Cir. 02 of 2011

Mar 11 2011

Extension in date of payment of Advance Tax on Capital gain from Disposal of Securities

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Cir. 03 of 2011

Apr 01 2011

Clarification on deduction of Withholding Tax on Commission Payments made by Sales Tax zero-rated Categories of Taxpayers

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Cir. 04 of 2011

Apr 02 2011

Miscellaneous Clarification regarding deduction of Tax on Sale/Purchase of Agricultural produce

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Cir. 06 of 2011

Jun 18 2011

Clarification in respect of SRO 333(l)/2011 dated 2nd May 2011

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Cir. 07 of 2011

Jul 01 2011

Finance Act, 2011 – Explanation regarding important amendment made in the Income Tax Ordinance, 2001.

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Cir. 10 of 2011

Aug 26 2011

EXTENSION OF DATE FOR FILING OF INCOME TAX RETURNS/ STATEMENTS FOR TAX YEAR 2011.

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Cir. 11 of 2011

Sep 12 2011

Payment of Surcharge @ 15 % U/S 4A of the Income Tax Ordinance 2011, Levied vide Income Tax (Amendment) Ordinance, 2011-Clarification Regarding.

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Cir. 12 of 2011

Sep 26 2011

Extension of Date for Filing of Income Tax Returns/ Statements for Tax Year 2011.

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Cir. 13 of 2011

Sep 27 2011

Deduction of Tax at Source from Payment of "Profit on Debt" Under Section 151 and 152 of the Income Tax Ordinance, 2001 - Clarification Regarding

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Cir. 14 of 2011

Oct 06 2011

Exemption under Clause (126F) of part 1 of Second Schedule to the Income Tax Ordinance, 2001- Clarifications Regarding

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Cir. 15 of 2011

Oct 25 2011

Extension of date for filing of Income Tax Returns/ Statements for Tax Year 2011.


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Cir. 16 of 2011

Oct 27 2011

Extension in the date of Filing of Income Tax Returns/Statements for Tax Year 2011.

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Cir. 17 of 2011

Nov 04 2011

EXTENSION IN THE DATE OF PAYMENT OF TAX ALONG WITH THE RETURN OF TOTAL INCOME/STATEMENT OF FINAL TAXATION FOR THE TAX YEAR 2011.

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Cir. 18 of 2011

Nov 04 2011

AMENDMENT IN ANNEXURE-D TO THE TAX RETURN FORM FOR THE TAX YEAR 2011.

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Cir. 19 of 2011

Nov 21 2011

Extension in the date of filing of Income Tax Returns/ Statements of final taxation along with payment of tax for Tax Year 2011.

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DISCLAIMER: All information has been given in good faith; however, the Readers must see actual text from Officials Websites of the Dept. and Libraries.