Prescribed Persons / Withholding Agent

Relevant Sections

Collector of Customs

148

Authorized dealer in foreign exchange

149, 154(1), 154(2)

Authorized dealer (motor cars)

231B

Association of persons

149, 152(1), 152(2), 156, 233

Association of persons constituted by, or under, law

149, 152(1), 152(2), 153(1), 153(3), 156, 233

Banking Company

149, 151(1)(a), 151(1)(b), 151(1)(d), 152(1), 152(2), 153(1), 153(3), 154(1), 154(2), 154(3), 155, 156, 231A, 233

Body Corporate formed by or under law in force in Pakistan

149, 151(1)(d), 152(1), 152(2), 153(1), 153(3), 155, 156, 233

Body incorporated by or under the law of a country outside Pakistan relating to incorporation of companies

149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233

CNG Stations (Gas consumption bill preparer)

234A

Company as defined under the Companies Ordinance, 1984 except a Small Company

149, 151(1)(d), 152(1), 152(2), 153(1), 153(3), 155, 156, 233

Consortium

149, 152(1), 152(2), 153(1), 153(3), 156

Co-operative Society

149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233

Diplomatic Mission of a foreign state

155

Direct Exporter

154(3B)

Electricity Consumption Bill Preparing Authority

235

Export House registered under DTRE Rule, 2001

154(3B)

Export Processing Zone Authority

154(3A)

Federal Government

149, 151(1)(a), 151(1)(c), 152(1), 152(2), 153(1), 153(3), 155, 156, 233A

Finance Society

149, 151(1)(D), 152(1), 152(2), 153(1), 153(3), 155, 156, 233

Foreign association, whether incorporated or not, declared to be a company by the Federal Board of Revenue

149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233

Foreign consultant

149, 152(1), 152(2), 153(1), 153(3), 156, 233

Foreign contractor

149, 152(1), 152(2), 153(1), 153(3), 156, 233

Individual

149, 152(1), 152(2), 153(1), 153(3), 156

Local Authority

149, 151(1)©, 152(1), 152(2), 153(1), 153(3), 155, 156, 233

Manufacturer of motor cars

231B

Modaraba

149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233

Motor Vehicle Tax Collection Authority

234

Non-profit organizations

149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233

Persons selling petroleum products to petrol pump operators

156A

Company

149, 152(1), 152(2), 155, 156, 233

Trusts/Non-profit Sector

149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233

Telephone (bill preparer) & Cards (issuer & Seller)

236

Provincial Government

149, 151(1)(c ), 152(1), 152(2), 153(1), 153(3), 155, 156, 233

Resident Company

150

Society established or constituted by or under any law for the time being in force

149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233

Stock Exchange Registered in Pakistan

233A

Manufacturer of motor cars

231B

Modaraba

149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233

Motor Vehicle Tax Collection Authority

234

Non-profit organizations

149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233

Persons selling petroleum products to petrol pump operators

156A

Company

149, 152(1), 152(2), 155, 156, 233

Trusts/Non-profit Sector

149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233

Telephone (bill preparer) & Cards (issuer & Seller)

236

Provincial Government

149, 151(1)(c ), 152(1), 152(2), 153(1), 153(3), 155, 156, 233

Resident Company

150

Society established or constituted by or under any law for the time being in force

149, 152(1), 152(2), 153(1), 153(3), 155, 156, 233

Stock Exchange Registered in Pakistan

233A