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Softax (Private) Limited

CHAPTER 4

CERTIFICATE OF TAX COLLECTED OR DEDUCTED

Relevant sections and rules from Income Tax Ordinance, 2001 and Income Tax Rules, 2002.
Section 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 or 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, copies of the challan of payment or any other equivalent document alongwith a
certificate setting out the amount of tax collected or deducted and such other
particulars as may be prescribed.

(2)

A person required to furnish a return of taxable income for a tax year shall attach to the
return copies of the challan of payment 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 1[ ].
Rule 42 - Certificate of collection or deduction of tax.
(1)

As required under sub-section (1) of section 164, any person responsible for(a)
(b)
(c)

collecting tax under Division II of Part V of Chapter X of the Ordinance;

deducting tax from a payment under Division III of Part V of Chapter X of the
Ordinance, except in the case of salary;
collecting or deducting tax under Chapter XII of the Ordinance; or (d) deducting
tax under the Sixth Schedule to the Ordinance,

shall issue a certificate to the person from whom tax has been collected or deducted, in
the form as set out in Part VII of the Second Schedule to these rules, within fifteen days
after the end of the financial year or discontinuation of business etc.
(2)

Where the person from whom tax has been collected or deducted requests for the
issuance of the certificate before the end of the financial year, the certificate under subrule (1) shall be issued for the period in that year within seven days of the request
made.

(3)

Where the certificate issued under sub-rule (1) or sub-rule (2) has been lost, stolen or
destroyed the recipient of the certificate may request, in writing, to the issuer of the
certificate to issue a duplicate thereof.

Words etc and such certificate shall be treated as sufficient evidence of the collection or deduction for
the purposes of section 168 omitted by Finance Act, 2013.

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(4)

Where a request has been made under sub-rule (3), the issuer of the certificate shall
comply with the request and the certificate so issued shall be clearly marked
duplicate.

(5)

The certificate issued under sub-rule (1), (2) or sub-rule (3) shall be in duplicate and
serially numbered.

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Softax (Private) Limited