Withholding Agents under each Withholding Section

S#
1
2
3
4
5
6
7
8

9
10
11
12
13

Section
148 Imports
149 Salary
150 Dividend
151Profit on debt
151(1)(a)
151(1)(b)
151(1)( c)
151(1)(d)
152
Payments to non-resident
152(1)
152(1A)
152(1AA)
152(1AAA)
152(2)
152(2A)

Withholding Agent
Collector of Customs
Employer / Person responsible for paying salary
Every Person
Every Person Making Payment
Banking Company or Financial Institution
Federal / Provincial Govt/ Local authority
Banking company, a financial institution, a company or
finance society
Every prescribed person

Every person
Every Person
Every Person
Every Person
Every Prescribed person:i.
ii.
iii.
iv.
v.
vi.
vii.

The Federal Government.

A Company.
An Association of persons constituted by, or under law.
A non-profit Organization.
A Foreign Contractor or consultant.
A consortium or Joint venture.
An exporter or an export house for the purpose of sub section
(2)
viii. An association of persons having turnover of fifty million
rupees or above in tax year 2007 or in any subsequent tax
year.
ix. An individual having turnover of fifty million rupees or above
in the tax year 2009 or in any subsequent year.
x. A person registered under the Sales Tax Act, 1990

14

153
Every Prescribed Person:Payment for goods & services i. The Federal Government.
ii. A Company.
153(1)(a)
iii. An Association of persons constituted by, or under law.
153(1)(b)
iv. A non-profit Organization.
153(1)(c)
v. A Foreign Contractor or consultant.
vi. A consortium or Joint venture.
vii. An exporter or an export house for the purpose of sub section
(2)
viii. An association of persons having turnover of fifty million
rupees or above in tax year 2007 or in any subsequent tax
year.
ix. An individual having turnover of fifty million rupees or above
in the tax year 2009 or in any subsequent year.
x. A person registered under the Sales Tax Act, 1990

15

153(2)

Exporter/Export House

16

17
18
19
20

21
22
23

24
25

26
27

154
Export and foreign indenting
commission
154(1)
154(2)
154(3)
154(3A)
154(3B)
154(3C)
155
Income from Property

Authorized dealer/Banking Company

EPZ Authority
Direct exporters / export house registered under
DTRE rules, 2001.
Collector of custom
Every Prescribed Person:i.
ii.
iii.
iv.
v.
vi.
vii.

The Federal Government.

A Provincial Government.
Local Government.
A Company.
A non-profit Organization (or a Charitable Institution).
A Diplomatic mission of a foreign state.
A private educational institution, a boutique, a beauty parlour,
a hospital, a clinic or a maternity home.
viii. Individuals or association of persons paying gross rent of
rupees on and a half million and above in a year.

156
Prizes and winnings
156 A
Petroleum Products
156B
Withdrawal of balance under
pension fund
231A
Cash Withdrawal from a Bank
231AA
Advance tax on transaction in
bank

Every Person

231B
Purchase of Motor car
233
Brokerage & Commission

Motor vehicle registration authority

28

233A
Collection of tax by stock
exchange

29
30

233AA
234
Tax on Motor Vehicle

Every Person
Pension fund manager

Every Banking Company

Every banking company non banking financial
institution , exchange company or any authorized
dealer of foreign exchange

Federal Government, Provincial Government, Local

authority, Company AOP constituted by or under any
law.
Stock Exchange Registered in Pakistan

NCCPL(National Clearing Company of Pakistan Limited)

Person collecting motor vehicle tax

31
32
33
34
35

36
37

38

39

40

41

42

43

234A
CNG Station
235
Electricity
236
Telephone
236A
236B
Advance tax on purchase of
Air Ticket
236C Immoveable property
236D
Advance Tax on Function &
Gatherings
236E
Advance Tax on Foreign
Produced TV Plays & Serials
236F
Advance Tax on Cable
Operators & other Electronics
236G
Advance Tax on sales to
distributors, dealers &
wholesaler
236H
Advance Tax on sales to
Retailers

236I
Collection of Advance Tax by
Educational Institution
236J
Advance Tax on dealers,
commission agents and arhtis

Person preparing gas consumption bill

Person preparing electricity bill
Person preparing telephone bill / issuing or selling
prepared card for mobile phones
Every person
Person preparing air ticket

Every person Registering or attesting Transfer.

Owner, Manager& operator of the Marriage Hall, Club,
Hotel, Marquee etc.
Any licensing Authority

PEMRA

Every Manufacture or Commercial importer of

electronics sugar, cement, iron & steel products,
motorcycles, pesticides, Cigarettes glass, textile,
beverages, paint or foam sector
Every Manufacture ,distributor, dealer, wholesaler or
Commercial importer of electronics, sugar, cement,
iron & steel products, motorcycles, pesticides,
Cigarettes glass, textile, beverages, paint or foam
sector
The person preparing fee voucher or challan
Every Market Committee or any commodity regulatory
authority