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195. Prescribed form for appeal to the Income Tax Appellate Tribunal.- An appeal under section 134 shall be in the following form and be verified in the manner indicated therein:-

FORM OF APPEAL TO THE TRIBUNAL UNDER SECTION 134 OF INCOME
TAX ORDINANCE, 1979
IN THE INCOME TAX APPELLATE TRIBUNAL
No........................of 19

Appellant Vs. Respondent
Income Tax Circle in which assessment was made and one in which it is located.
Assessment year to which the appeal relates
Section of the Income Tax Ordinance, 1979, under which Deputy Commissioner of Income Tax/Inspecting Additional Commissioner passed the order.
Appellate Additional Commissioner/Commissioner of Income Tax (Appeals) passing the appellate order.
Date of communication of the order appealed against.
Address to which notices may be sent to the appellant.
Address to which notices may be sent to the respondent.
Claim in appeal

GROUNDS OF APPEAL

Signed
(Appellant)
Signed
(Authorised Representative, if any),

VERIFICATION

I,.........................., the appellant, do hereby declare that what is stated above is true to the best of my information and belief.

Verified to day, the...................................day of..........................................19

Signed
(Appellant)

N.B.-1. The memorandum of appeal (including the Grounds of Appeal when filed on a separate paper) must be in triplicate and should be accompanied by two copies (at least one of which should be a certified copy) of the order appealed against and two copies of the order of the Deputy Commissioner of Income Tax.

2. The memorandum of appeal in the case of an appeal by the assessee must be accompanied by a fee of one hundred rupees. The appeal fee must be credited in the Treasury or a Branch of the National Bank of Pakistan or the State Bank of Pakistan after obtaining a challan from the Deputy Commissioner of Income Tax and the triplicate portion of the challan sent to the Tribunal with the memorandum of appeal. The Appellate Tribunal will not accept cheques, hundies or other negotiable instruments.

3. The memorandum of appeal should be set forth, concisely and under distinct heads, the grounds of appeal without any argument or narrative and such grounds should be numbered consecutively.

196. Prescribed Form for reference application.- An application under sub-section (1) of section 136 requiring the Tribunal to refer to the High Court any question of law shall be in the following form, namely:-

FORM OF REFERENCE APPLICATION UNDER SECTION 136(1) OF THE INCOME TAX
ORDINANCE, 1979.
IN THE INCOME TAX APPELLIATE TRIBUNAL

In the matter of the assessment of.........................................................(name of the assessee).
R.S. No.........................................................of 19 (to be filled in by the office of the Tribunal).

Apellant Vs. Respondent
The Income Tax Circle in which assessment was made and the Zone in which it is located.  
Name and number of appeal which gives rise to the reference.  

The applicant (s) state (s) as follows:-

1. that the appeal noted above was decided by the..........................Bench of the Tribunal on........

2. that the notice of the order under sub-section (4) of section 135 of the Income Tax Ordinance, 1979, was served on the applicant on...........................

3. that the facts which are admitted and/or found by the Tribunal and which are necessary for drawing up a statement of the case, are stated in the enclosure for ready reference.

4. that the following questions of law arise out of the order of the Tribunal:-
(1)
(2)
(3)

5. that the applicant, therefore, requires under sub-section (1) of section 136 of the aforesaid Ordinance that a statement of the case be drawn up and the questions of law numbered................out of the questions of law referred to in paragraph 4 above be referred to the High Court.

6. that the documents or copies thereof, as specified below (the translation in English of the documents, where necessary, is annexed) be forwarded to the High Court with the statement of the case.

Signed
(Appellant)
Signed
(Authorised Representative, if any).

N.B.- 1. The application must be made in triplicate.

2. The application made by an assessee must be accompanied by a fee of one hundred rupees. The fee must be credited in the Treasury or a Branch of the National Bank of Pakistan or the State Bank of Pakistan after obtaining a challan from the Deputy Commissioner of Income Tax and the triplicate portion of the challan sent to the Tribunal with the application. The Appellate Tribunal will not accept cheques, drafts, hundies or other negotiable instruments.

197. Annual Statement under section 139 regarding salary during the financial year.- A return under section 139
on on or before first day of September each year shall be furnished by every person responsible for paying income chargeable under the head "Salaries", where the income so paid by him to any person exceeds the *maximum taxable limit, to the Deputy Commissioner of Income Tax having the jurisdiction to assess such recipients or to the Income Tax authorities specified under rule 51, as the case may be, in the following form and shall be verified in the manner indicated therein, namely:-

*The apparently intended word is "non-taxable"

STATEMENT UNDER SECTION 139 OF THE INCOME TAX ORDINANCE, 1979, FOR
THE YEAR FROM 1ST JULY, 19-----------AT 30TH JUNE 19----------

Name of the employer ___________________________
(Name of the person responsible for paying the salary etc.
if not the employer).
___________________________
Address. ___________________________
National Tax Number of the employer. ___________________________

 

Serial No.

Name of employee

National Tax Number

Address

Appointment or nature of appointment

1

2

3

4

5

Period for which salary and allowances etc. paid. Salary, Special pay wages Pensions, gratuities, annuities. Honorarium/Rewards, fees, commissions, bonous or profits paid in lieu of or in addition to Salary and wages (including payments made at or in connect-ion with the termination of the employment and advance of salary etc. but excluding those specified columns-----to------ paid during the year.

6

7

8

9

I certify that the above statement contains a complete list of the total amount paid to

(i) all person who were receiving or to whom the said amount was due on the 30th day of June, 19-
(ii) all persons from whose salaries any tax was deducted during the year ended on the 30th June, 19-----, and that all the particulars furnished above are correct:

Signature____________________________
Dated_________________ Designation__________________________

N.B. 1. The total amount of salary, etc., received, the amount paid or deducted in respect of provident or superannuation fund, insurance premium, etc., and the amount of tax deducted from the beginning of the financial year or from the month after the first day of July in which the employee entered service should be shown.

2. In the case of an employee who has left service, progressive totals of the amounts paid, etc., and the tax deducted should be given upto the last month of the year.

3. The address of the former employer/office and the address of the new employer/office should be given wherever applicable.

198. Prescribed persons for Government Employees.- The statement prescribed under rule 197 shall in the case of Government servants be prepared and submitted by the disbursing authorities specified in sub-rule (2) of rule 56.

199.
Annual Statement under section 140 regarding dividends.- A statement shall be furnished by the principal officer of a domestic company under section 140 in respect of a dividend or aggregate dividend or bonus shares on or before the first day of September in each year, in the following form and verified in the manner indicated there in and shall be delivered to the Deputy Commissioner of Income Tax who assesses the company or any other officer authorised in this behalf by the Board, namely:-

STATEMENT UNDER SECTION 140 OF THE INCOME TAX ORDINANCE, 1979 FOR THE YEAR 1ST JULY, 19---- TO 30TH JUNE, 19-------IN RESPECT OF RESIDENT/NON RESIDENT SHARE-HOLDERS.

Name of the company________________________________________________________________
Address.
National Tax Number.
ŸŸŸŸŸŸŸŸŸŸŸŸŸ

Sl. No.

Name of the shareholder

Address

National Tax Number

‘Number’ and description of shares held by the share holder

Date of declaration of dividends/bonus shares

1

2

3

4

5

6

 

Nature of dividends/ bonus shares final/ interim

‘Amount of dividend'
bonus shares

Amount of tax deducted

Date of deposit to government treasury

Treasury challan No.

Remarks

7

8

9

10

11

12

 

   

Cash-allowances

   

Compensatory allowances

Dearness
allowances

House rent allowance

Conveyance allowance

entertainment allowance

Medical allowance

Any other Allowance and/or leave encashment

10

11

12

13

14

15

16

 

 

Value of rent free accommodation or any concession in rent free accommodation provided by the employer on account of

 

Remuneration domestic and personal services provided to the employee

Rent free unfurnished accommodation

Rent free furnished accommodation

Accommodation hired by employee with rent payable by employer

Accommodation provided at a concession rate

Utilities

17

18

19

20

21

22

 

 

Value of free conveyance provided by the employer

 

Medical hospitalisation fees, expenses paid

Conveyance provided executively for personal or private used and taxable under rule 11

Conveyance used partly for personal and partly for business purpose and taxable under rule 13

Conveyance used exclusively for business purposes and taxable under rule 14

Value of free or concessional passage provided by the employer

23

24

25

26

27

 

Employer’s contribution

 
Recognised provident fund Recognised superannuation fund Interest credited to employer’s account in a recognized provident/super annuation fund Value of any benefit or annuity provided by the employer free of cost or at a concessional rate, or any other sum not included in the preceding columns such as food-free or at concessional rate Amount but not paid given full particulars with due date and period for which payable

28

29

30

31

32

 

   

Contribution to

   

Total of columns to

Amount liable to tax under 16 Income Tax of the section Ordinance

Beneveolent fund

Group insurance

Contribution to provident or superannuation fund, life insurance premium, other investments

Taxable income

33

34

35

36

37

38

 

Tax payable

Tax deducted and deposited to credit of Federal Government

Date on which deposited

Treasury Challan No.

Remarks

39

40

41

42

43

I, the Principal Officer of the Company, hereby certify that the above statement contains a complete list of-

(1) the resident, non-resident shareholders which are companies and to whom a dividend was distributed in the period from 1st July, 19------, to 30th June, 19--------; and

(2) Other resident/non-resident shareholders of the company to whom a dividend or aggregate dividend exceeding Rs. 15,000 was or were distributed in the period from the 1st July 19-----, to 30th June, 19

Signature of the Principal Officer……………………
Dated 19. Name……………………………………………………

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