PART-I OF FIRST SCHEDULE

Government of Pakistan

Department of Income Tax

Office of the ____________

APPLICATION FOR FOREIGN TAX CREDIT

The application for a foreign tax credit required to be furnished under the rules shall be in the following form, namely:-

Application for relief in respect of tax paid in another country.- An application for relief by way of credit against Pakistan tax for tax paid by a person resident in an tax year in Pakistan shall be made in the following form, namely:-

APPLICATION FOR UNILATERAL RELIEF UNDER SECTION 103 OF THE INCOME TAX ORDINANCE, 2001

The Commissioner

I, _______________ of ___________ hereby declare that I have paid taxes on income by deduction or otherwise in the territory of ________ amounting to ________ in respect of income from sources therein for the tax year ending ________ amounting to ________ and that Pakistan tax amounting to Rs ________ is also payable on the said income.

2. I further declare that I was resident in Pakistan for the period on the basis of which the doubly taxed income stated above is assessable in Pakistan.

3. I now apply for relief by way of tax credit amounting to Rs _________ under section 103 of the Income Tax Ordinance, 2001. My net income from all source to which the ordinance applies during the tax year ending on __________ 20_____ amounted to Rs _________ only, as shown in my return of income attached herewith/already submitted.

Signature_____________________________

Name________________________________

Address______________________________

Dated_____________ 20______ National Tax Number

PART II OF THE FIRST SCHEDULE

Government of Pakistan

Department of Income Tax

Office of the _______

Notice/ letter under section 122 of the Income tax Ordinance, 2001

(See rule 62)

NTN/TRN. _____________________________________________

Name: _____________________________________________

Address: _____________________________________________

Tax year: _____________________________________________

Dated:____________

Dear Sirs,

Whereas I consider necessary that the assessment order treated as issued under section 120 or issued under section 121 or amended assessment u/s 122(3) needs alteration or and to make addition to income by amended or further amended assessment of amended assessment under section 122 for imposition of the correct amount of tax for the tax year……..,, as in my opinion, Income Tax Return/Statement and documents relating to the income and tax filed under the relevant provisions of this Ordinance,

2. In view of situation above, amended assessment or further assessment is necessary u/s 122, and for that the tax year, examination of books of account/ record is necessary. I therefore require you to produce or cause to be produced at my office on the date and time mentioned below, the following accounts/documents on which you have relied your return of income, so that correct income may be determined and proper tax be imposed.

3. Please note that in case you or your authorized representative duly authorized to represent you in the assessment proceedings fails to attend the office/produce the documents/accounts mentioned above, assessment may be framed ex-parte which may also entail further legal punitive actions in accordance with law.

Name ______________

Signature ___________

Code No. ___________

of the Commissioner

PART III OF THE FIRST SCHEDULE

Government of Pakistan

Department of Income Tax

Office of the ____________

NOTICE UNDER SECTION 138(2) OF THE INCOME TAX ORDINANCE, 2001.

National Tax Number _______________________

Commissioner

Dated ____________

M/s _______________________

_________________________

__________________________

Dear Sir,

Whereas it is established that the sum of Rs. _______ which is due from you on account of tax as per details given in the schedule below, is in arrear, you are, hereby, required to pay these arrears of tax by _______ and produce necessary evidence to that effect before me at my office On _________ failing which proceedings may be initiated under these rules to recover the said amount by one or more of the following modes, namely:-

(a) attachment and sale of moveable or immovable property;

(b) appointment of receiver for the management of your moveable or immovable property;

I, in exercise of the powers vested in me under the Income Tax Rules framed under section 138 of the Income Tax Ordinance, hereby further direct that you shall not sell, mortgage, charge, issue or otherwise deal with any property belonging to except with my permission to that effect in writing,

Commissioner

Range ________Zone _____

SCHEDULE

Sr No.	Assessment year(s)	Number in Demand and Collection Register	Income Tax	Penalty	Additional Tax	Surcharge	Total
1	2	3	4	5	6	7	8

PART IV OF THE FIRST SCHEDULE

Government of Pakistan

Department of Income Tax

Office of the ____________

Notice u/s 140 read with rule 69 of Income Tax Rules, 2002.

Recovery of Tax.

M/s/ Mr.___________________

Dear Sir,

Whereas, the undersigned is empowered to issue this notice and has reasons to believe that in respect of Mr. ______a tax defaulter/ tax payer for Rs._______;

(i) You are owing to this taxpayer money, amount, debt or may at a future date/ month owe to him.

(ii) You hold money on behalf of the taxpayer/ defaulter.

(iii) You are holding money on some other person’s behalf for payment to the above named taxpayer defaulter.

(iv) You hold authority of some other person to pay money to him or defaulter.

2. And whereas, an amount of Rs.______ is tax due outstanding against the person, and whereas the taxpayer has not paid the same amount in time, therefore, under the provisions of section 148, you are required to remit or send the money to the undersigned through pay order/ D. Draft or through banking transfer or cheque for payment to the government, treasury under Income tax head of account. Please take notice that:

(i) Any tax paid in lieu of and on behalf defaulter in pursuance of this notice shall be treated as having been paid under the authority of tax payer concerned – section 140(6).

(ii) In case of failure to comply, the said amount shall be recovered from you, and all the provisions relating to tax recovery u/s 160, 161, 162 and 163 shall apply for effecting recovery of such amount from you.

(iii) In case of default, additional tax u/s 205 shall also be charged and prosecution proceedings shall also be launched.

3. Since law provides for such mode of recovery, and payment shall be taken as made by the taxpayer to the government.

N.B. This notice requires the payment to the extent shown in the notice out of any amount due or due to be paid as mentioned at 1(I to iv).

Given under my hand and seal

Commissioner

PART V OF THE FIRST SCHEDULE

Government of Pakistan

Department of Income Tax

Office of the ____________

Notice u/s 145 of Income Tax Ordinance, 2001 and rule 70 in respect of a person

who is likely to leave Pakistan permanently.

The Director of Immigration,

Airport/ Seaport.

Incharge Immigration Department,

Airports/Seaport.

(See section 145 of the Income Tax Ordinance, 2001) on collection of tax from person leaving Pakistan.

Sir,

Whereas section 145 of the Income Tax Ordinance, 2001 empowers the undersigned to issue this certificate of outstanding tax demand and there are reasons to believe that Mr.________NTN_______has to pay tax/government dues of Rs._______, or based on the Return of income filed and the amended assessment made for which notice has been issued, a tax demand is likely to be raised, for which he has not made satisfactory arrangement for tax payment, and is likely to leave Pakistan permanently, therefore, you are required under section 145 not to allow Mr./Mrs.____ to leave the country, till he has discharged tax liability by way of making payment of tax by prescribed challan in the NBP/SBP and produces a copy of challan bearing date of payment of the amount after issuance of this certificate, or, produces from the undersigned withdrawal of the certificate/notice, or makes payment of tax through pay order/demand draft or bank cheque in favour of income tax department.

The certificate issued under my signature and seal is not to be disputed and would be valid till it is modified or withdrawn by the undersigned.

Commissioner

N.B This certificate shall be withdrawn in case in the matter of pending amended assessment, proper arrangement are made for the payment of tax. This certificate shall be withdrawn immediately.

Part VI of First Schedule

Government of Pakistan

Department of Income Tax

Office of the ____________

(See Rule 71)

Prescribed application for refund of tax.- An application for refund of tax under section 170 shall be made in the following form, namely:-

The Commissioner

__________ (Zone)

__________ (City)

Dear Sir,

I, ____________________________________________________________________ of ___________________________________________________________________________ hereby declare

a. that my total income computed in accordance with the provisions of Income Tax Ordinance, 2001 (XLIV of 2001), during the year ending on ______________ being the income year for the assessment for the year ending on the ________________ amounted to Rs. _______________.

b. That the total tax chargeable in respect of such total income is Rs. ______________.

c. That the total amount of tax paid is Rs. ______________.

I, therefore, request that a refund of Rs. ________________ may be allowed to me.

Yours faithfully ______________________

Signature __________________________

NTN ______________________________

Address ___________________________

I hereby declare that I am resident/ non-resident* and that what is in this application is correct.

Date ___________________ Signature _________________

* Delete whichever is in applicable.

PART VII OF THE FIRST SCHEDCULE

Government of Pakistan

Department of Income Tax

Office of the ____________

Application for Certificate of Exemption from deduction of tax or deduction at a lower rate under section -- (1) An application for a certificate under the section 152 shall be made in the following from, namely:-

APPLICATION FOR CERTIFICATE UNDER SECTION 159 OF THE INCOME TAX ORDINANCE, 2001

The Commissioner

I______________ of ___________ hereby declare that I am entitled to nil/ reduce rate withholding tax certificate, on the following basis, in accordance with the provisions of the Income Tax Ordinance, 2001 for the tax year____

(i) was less than the minimum liable to tax;

(i) amounted to Rs________ on which tax is chargeable at the rate of ___________

(ii) is under the Agreement for Avoidance of Double Taxation signed by the Government of Pakistan with the Government of ________ the country of my residence, not liable to Pakistan tax/chargeable to Pakistan at the rate of_______

(iii) was held exempt under clause ____ of the Second Schedule or is exempt under clause _____ of the Second Schedule.

(iv) that income is not likely to be chargeable to tax in view of tax credits or unabsorbed losses, or

(v) or, in any case, since advance tax u/s 147 has been duly paid already, or

(vi) the goods imported are for manufacturing purposes at own factory/mills/unit.

(vii) For any other reasons (to be specified).

I, therefore, request that certificate may be issued to the person responsible for paying profit on securities/dividends/royalties/other amounts particulars of which are given in the Schedule annexed thereto, or to a person responsible for collecting tax at source, authorizing him not to deduct tax at the rate of _________at the time of payment of such amount or to exempt from withholding tax at source.

Signature_____________________

Name________________________

Nationality____________________

Address_______________________

Date__________________ ______

National Tax Number (if any)

I, hereby declare that I am resident/non-resident in Pakistan and that what is stated in the application is correct.

Signature______________________

Name________________________

Address______________________

Dated__________

(2) An application under sub-rule (1) in respect of income derived from sources within Pakistan (other than pensions paid by or on behalf of the Government of Pakistan) in accordance with the provisions of an agreement having effect under section 107 by a person resident in the territory with the Government of which the agreement is made shall be accompanied by further information in the following form, namely:-

Part VIII of the First Schedule

Government of Pakistan

Department of Income Tax

Office of the ____________

Reduce rate/ exemption certificate:

Form for certificate of exemption from deduction or deduction of tax at a lower rate-. (1) On an application made under rule 40, the Commissioner of Income Tax may, subject to the conditions laid down in sub-rule (2), give a certificate authorizing the person making the application to receive income specified in Part V of Chapter X without deduction of tax or after deduction of tax at a rate specified therein, in the following form, namely:-

Book No____________ Voucher No____________ Book No_________

Voucher No.__________

Counterfoil of certificate under proviso Certificate under

to section -of the Income Tax Section 159 of the Income Tax

Ordinance,__________________ Ordinance, 2001______________

1. Date Income Tax Office

2. Person to whom given. Circle______Zone_________