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FORMAT OF INCOME TAX NUMARICAL

NAME: MR.MUHAMMAD SHAFIQ


TAX YEAR: 2015-16
TAX YEAR ENDED: 30/06/2016
RESIDENTIAL STATUS: RESIDENT
COMPUTATION OF TAXABLE INCOME & TAX-PAYABLE

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PREQUISITS

Accommodation facility in areas other than big city


Rule: a) Amount receivable if Accommodation was not provided.
OR
b) 30% of MTS of annual basic salary
Whichever (a) or (b) is higher is Taxable.

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MBA (HRM)

ACCOMODATION
House rent Allowance/ Accommodation Allowance
Rule: Taxable
Accommodation Facility (Furnished or Un-Furnished)
Rule: a) Amount receivable if Accommodation was not provided.
OR
b) 45% of MTS of annual basic salary
Whichever (a) or (b) is higher is Taxable.

Note :
If MTS will not be given then basic salary should be taken
for computation.
2. If amount of allowance point (a) will not given then only point
(b) of MTS of Annual Basic Salary should be taken for
computation.
CONVEYANCE
Conveyance Allowance
Rule : Taxable

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Rs.

NOTES OF INCOME TAX FOR B.COM (IT) PART II

Rs.

1.

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MUHAMMAD SHAFIQ

HEADS OF INCOME
INCOME FROM SALARY
(Section 12)
Annual Basic salary (Amount x 12 if monthly given in Question.)
+ Bonus
+ Commission
+ Dearness Allowance
+ Cost of living Allowance
+ Research Allowance
+ Utilities Allowance
+ Bills reimbursed (or Bills paid by employer.)

Conveyance provided by Lease (only for personal use.)


Rule: Taxable at 10% of fair market value of lease.

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Conveyance provided by Lease ( for personal and office use.)


Rule: Taxable at 5% of fair market value of lease.

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Conveyance provided by employer only for Business use.


Rule : Fully Exempt

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Pick and drop facility provided by Employer.


Rule : Fully Exempt

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Note:
Ignore annual lease paid by employer to leasing company and
expenditures incurred on vehicle by employer or employee.
MEDICAL CHARGES AND MEDICAL ALLOWNACES
Medical facility
Rule: Fully Exempt
Medical Allowance
Rule : Amount of Allowance and
Exempt 10% of Basic Salary
Re-imbursement of medical bills/expenditures
Rule: Fully exempt
Medical insurance for hospitalization.
Rule : Fully exempt

Note:
1. Medical Allowances and Medical Facility both OR
2. Medical Allowances and Re-imbursement of medical
Expenses both are given in problem then Medical Allowance
will be Taxable.
ENTERTAINMENT
Lunch facility / Entertainment Facility for personal benefit of
Employee.

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and

NOTES OF INCOME TAX FOR B.COM (IT) PART II

Conveyance provided by employer both for private


office/official use.
Rule : Taxable at the 5% of the cost of motor vehicle (MV).

MBA (HRM)

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MUHAMMAD SHAFIQ

Conveyance provided by employer only for private/personal use.


Rule : Taxable at the 10% of the cost of motor vehicle (MV).

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Note:
Ignore Actual Expenses.
SPECIAL ADDITIONAL ALLOWANCE
Special additional allowance
Rule: Taxable

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LOAN FROM EMPLOYER


Interest free loan received from employer
Rule: interest is taxable @10% benchmark rate IF the amount of
loan exceeds Rs. 500,000 (Amount x 10/100)
Concessional loan received from employer / loan from employer
at less than Benchmark rate. (Suppose 7%)
Rule: interest is Taxable @3% because (difference 10% - 7%) if
the amount of loan exceeds Rs. 500,000.
(

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Loan to employee at equal or more then benchmark rate . (for


example 14%)
Rule : Fully Exempt
Note :
Benchmark Rate for the Tax Year 2015-16 is 10%. Interest
on loan will not be taxable if the amount of loan is up to 500,000
Rs.

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NOTES OF INCOME TAX FOR B.COM (IT) PART II

SPECIAL ALLOWANCE
Special Allowance (Traveling and Daily Allowance TADA etc.)
Rule : Fully Exempt

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MBA (HRM)

Re-imbursement of entertainment bills /expenditures.


Rule : Fully Exempt
Cooking range(Any Asset) provided by employer.
Rule : Taxable

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MUHAMMAD SHAFIQ

Rule : Taxable
Lunch facility / Entertainment Facility provided by employer
during official tour.
Rule : Fully exempt
Entertainment Allowance
Rule : Taxable
Free of subsidized lunch facility
Rule: Fully Exempt

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Interest on Provident Fund


Rule: Fully Exempt

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Accumulated Balance of GPF


Rule: Fully Exempt

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BUT IF
Rate of interest is more than 16% then. (suppose 18%)
Amount of interest on Provident fund given
Exempt (a) Amount of interest x 16/100
OR
(b)1/3 rd of salary
Whichever of (a) or (b) is less is Exempted.
Accumulated Balance of RPF
Rule: Fully Exempt

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NOTES OF INCOME TAX FOR B.COM (IT) PART II

RECOGNIZED PROVIDENT FUND (RPF)


Employees contribution to RPF
Rule: Fully Exempt (Already included)
Employers contribution to RPF
Rule: Employers contribution
Exempt (a) 10% of salary
OR
(b) Amount up to .100,000 Rs.
Whichever of (a) or (b) is less is Exempted.
Interest on Unrecognized Provident Fund
Rule: Fully Exempt if rate of interest is 16% or less

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MBA (HRM)

UN-RECOGNIZED PROVIDENT FUND (URPF)


Employees contribution to URPF
Rule: Fully Exempt (Already included)
Employers contribution to URPF
Rule: Fully Exempt
Interest on Unrecognized Provident Fund
Rule: Fully Exempt
Accumulated Balance of URPF
Rule: Amount of Accumulated Balance
Exempt 50% of Accumulated Balance

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MUHAMMAD SHAFIQ

PROVIDENT FUND
GOVT PROVIDENT FUND (GPF)
Employees contribution to GPF
Rule: Fully Exempt (Already included)
Employers contribution to GPF
Rule: Fully Exempt

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Note:
Gas, water, electricity, telephone bills will be Exempt if
employer will provide such services from his own resources.
Obligations (loan and expenses) of an employee paid by employer.
Rule: Taxable

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Loan of employee waived off by employer


Rule: Taxable

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Utility bill(Gas, water, electricity, telephone


employer.
Rule: Taxable
Life insurance premium paid by employer
Rule: Taxable

etc)paid

by
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Domestic servant salary paid by employer.


Rule: Taxable

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Salary of Gardner, Watchman, Sweeper paid by employer.


Rule: Taxable

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Any club fee paid by employer.


Rule: Taxable

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Hotel bill relating to pleasure paid by employer.


Rule: Taxable

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Hotel bill relating to official duties/work paid by employer.


Rule: Fully Exempt
Compensation of loss of employment / Termination compensation
received from previous employer.
Rule: Taxable

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NOTES OF INCOME TAX FOR B.COM (IT) PART II

Re-imbursement of Gas, water, electricity, telephone bills


Rule: Taxable

MBA (HRM)

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MUHAMMAD SHAFIQ

Salary for Provident fund = Basic Salary + Dearness Allowance


OTHER PERQUISITES
Special pay
Rule: Taxable
Utility allowances (Gas, water, electricity, telephone etc)
Rule: Taxable

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Note:

Relocation allowance
Rule: Taxable

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Computer allowance
Rule: Taxable

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Efficiency honorarium/ Efficiency allowance


Rule: Taxable

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Reward on passing departmental Exam


Rule: Taxable

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Project allowance
Rule: Taxable

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Ad-Relief allowance
Rule: Taxable

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Qualification pay
Rule: Taxable

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Overtime payment
Rule: Taxable

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Special relief allowance


Rule: Taxable

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Senior post allowance


Rule: Taxable

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Non-Practicing allowance received by a doctor


Rule: Taxable

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Compensation for temporary disablement


Rule: Taxable

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Performance award
Rule: Taxable

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Incentive award
Rule: Taxable

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NOTES OF INCOME TAX FOR B.COM (IT) PART II

Research allowance
Rule: Taxable

MBA (HRM)

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MUHAMMAD SHAFIQ

Orderly allowance
Rule: Taxable

Note:
Golden hand shake is included in salary income if average rate
of last two or three years are not given otherwise it shall be
separately taxable under FTR.
Children allowance/ children education allowance
Rule: Taxable

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Free children education facility in employers institution


Rule: Fully Exempt

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Refresher course fee paid by employer


Rule: Fully Exempt

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Free boarding and lodging facility to employee


Rule: Fully Exempt

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Pick and drop facility provided by employer


Rule: Fully Exempt

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Cash amount/ honor/ Award/ Medal given by President of


Pakistan
Rule: Fully Exempt
Cash amount/ honor/ Award/ Medal given by Chief Minister of
Pakistan.
Rule: Taxable

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Compensation for early retirement


Rule: Taxable
Free Lahore to USA return ticket
Rule: Taxable

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Re-imbursement of internet usage bills


Rule: Fully Exempt

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Utility bills paid by employee himself


Rule: Fully Exempt

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Leave encashment/pay in lieu of leave/ encashment against unavailed leave


Rule: (a) Fully Exempt for Govt. employee

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NOTES OF INCOME TAX FOR B.COM (IT) PART II

Golden hand shake received


Rule: Taxable

MBA (HRM)

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MUHAMMAD SHAFIQ

PhD Allowance
Rule: Taxable

(b) taxable for Private employee

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Annual leave fair assistance


Rule: Taxable

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PENSION
Pension
Rule: Fully Exempt

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TOTAL INCOME FROM SALARY (EX-CLUDED TAX PAID BY


EMPLOYER)
Tax liability paid by employer
Rule: Taxable
TOTAL INCOME FROM SALARY (IN-CLUDED TAX PAID BY
EMPLOYER)
Note:
If tax liability of employee is paid by employer but amount of
such liability is not given in question then it will be calculated by
applying the following method.
1. Calculate tax on total income from salary (excluding tax paid
by employer.) according to slab rates.
2.

3. Add gross up amount of tax in salary income


R = Slab rate applied for calculating tax.

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NOTES OF INCOME TAX FOR B.COM (IT) PART II

Fully Exempt if Gratuity if received from Govt.


Fully Exempt if the gratuity fund is approved by CIR
Exempt up to Rs. 200,000 if Gratuity approved by FBR
In all other cases were (a),(b),(c) do not apply then
50% of the amount of Gratuity
OR
Rs.75,000
Whichever is less will be exempted.

MBA (HRM)

Rule:
(a)
(b)
(c)
(d)

FROM

MUHAMMAD SHAFIQ

GRATUTY/ COMPUTAION OF PENSION RECEIVED


EMPLOYER
Gratuity/computation of pension received by employer

INCOME FROM PROPERTY


(Section 15)
Annual rental income (ARI) / Annual letting value (ALV)
+ forfeited amount of token money
+1/10th of un-adjustable Advance
+ Owner burden paid by tenant (Municipal taxes or local taxes)
+ Tenant burden on repair (1/4th of ALV)
Rent chargeable to Tax (RCT)

NOTES OF INCOME TAX FOR B.COM (IT) PART II

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Less: Admissible Deduction


Repair charges (1/5th of RCT, Ignore actual expenses of repair. )
Property Tax or Local Tax on property
Insurance premium of property
Lawyers fee to defend the title of land. (Lawyers fee for drafting
rent agreement allowed for deduction.)
Ground Rent
Interest on money borrowed property
Shares of rent paid to HBFC/Scheduled Bank

Income from fish catching business

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INCOME FROM BUSINESS


(section No. 18)
Income from export of computer software
Rule : Fully Exempt
Income for computer related services (like Networking)
Rule : Fully Exempt
Income from private sector power project
Rule : Fully Exempt
Income from speculation business
Rule: Taxable

MBA (HRM)

Collection charges
Rule: (a) Actual collection expenses
OR
(b) 6% of RCT
Whichever (a) or (b) is less, Taxable.
Note :
1. If Net property income is given in question then it means
every deduction has been made already. So no need of
deduction.
2. In the case of gifted property then it means every deduction
has been made already. So no need of deduction.
3. In the case of open plot then no need of repair charges
deduction.
4. If repair of property bears by tenant the 1/4th of annual rent
is added in Actual Rent.

Rule: Taxable

Gain on Public/Listed/Industrial Company Shares


Rule: (a) Fully Exempt if holding period is more than one year
(b) Taxable under separate block @ 8% if holding period is
more than 6 months and less than 12 Months.
(c) Taxable under separate block @ 10% if holding period less
than 1 Months.

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MBA (HRM)

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NOTES OF INCOME TAX FOR B.COM (IT) PART II

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MUHAMMAD SHAFIQ

Income from poultry farm


Rule: Taxable
Royalties on professional books
Rule: Taxable
Income from yarn business
Rule: Taxable
Income from hotel
Rule: Taxable
Income from internet club/caf
Rule: Taxable
Income from petrol pump
Rule: Taxable
Income from catering business
Rule: Taxable
Income from parlor
Rule: Taxable
Income from medical store
Rule: Taxable
Income from timber store
Rule: Taxable
Income from Photostat shop
Rule: Taxable
Income from construction business
Rule: Taxable
Income from rent a car
Rule: Taxable
Income from business (out-side country like UK)
Rule: Taxable
Any other source of business income
Rule: Taxable
CAPITAL GAINS
(Section 37)
Gain on sale of securities
Rule: (a) Fully Exempt if holding period is more than one year
(b) Taxable under separate block @ 8% if holding period is
more than 6 months and less than 12 Months.
(c) Taxable under separate block @ 10% if holding period less
than 12 Months.

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Gain on sale of shares of company situated in special industrial


zone
Rule: Fully Exempt
Gain on sale of shares of company situated in export processing
zone
Rule: Fully Exempt
Gain/Profit on encashment of Defense Saving Certificates (DSC)
Rule: Fully Exempt
Gain/Profit on encashment of special US Dollar Bonds
Rule: Fully Exempt
Gain on sale of inherited Jewellery (Disposed off within 12
months)
Rule: Taxable
Gain on sale of inherited Jewellery (Disposed off after 12
months)
Rule: Gain
Exempt: 25% of Gain
Gain on sale of Private Company Shares (Disposed off within 12
months)
Rule: Taxable
Gain on sale of Private Company Shares (Disposed off after 12
months)
Rule: Capital Gain

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NOTES OF INCOME TAX FOR B.COM (IT) PART II

Gain on sale of immoveable property /Residential or Inherited


House/ Residential land and Building.
Rule: (a) Fully Exempt if holding period is more than one year
(b) Taxable under separate block @ 8% if holding period is
more than 6 months and less than 12 Months.
(c) Taxable under separate block @ 10% if holding period less
than 12 Months.

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MBA (HRM)

Gain on sale of Telecom Vouchers issued by Govt. of Pakistan


Rule: (a) Fully Exempt if holding period is more than one year
(b) Taxable under separate block @ 8% if holding period is
more than 6 months and less than 12 Months.
(c) Taxable under separate block @ 10% if holding period less
than 12 Months.

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MUHAMMAD SHAFIQ

Gain
on
sale
Mudaraba
/
Musharaka
Certificates/
PTCs/TFCs/NIT Units
Rule: (a) Fully Exempt if holding period is more than one year
(b) Taxable under separate block @ 8% if holding period is
more than
6 months and less than 12 Months.
(c) Taxable under separate block @ 10% if holding period less
than 12 Months.

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(

Income from talk shows on TV (Gross)


Rule: Taxable
TOTAL INCOME

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NOTES OF INCOME TAX FOR B.COM (IT) PART II

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MBA (HRM)

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MUHAMMAD SHAFIQ

Less: Capital Loss (if given in question)


Net Capital Gain
Exempt: 25% of Net Capital Gain
INCOME FROM OTHER SOURCES
(Section 39)
Agriculture income
Rule: Fully Exempt
Income from abroad
Rule: Fully Exempt
Amount received through inheritance
Rule: Fully Exempt
Gift from Mother/Father/Parents/Brother/Sister
Rule: Fully Exempt
Income from monthly income saving Account Scheme
Rule: Fully Exempt if monthly installment is less then Rs.1000
Taxable if monthly installment is more then Rs.1000
Insurance money received on maturity of policy
Rule: Fully Exempt
Profit on sale of personal car
Rule: Fully Exempt
Royalty on Book
Rule: Taxable
Rent of Furniture and fitting / Income from hire of furniture
Rule: Taxable
Remuneration of literary work
Rule: Taxable
Income of professional writer
Rule: Taxable
Income of non-professional writer
Rule: Taxable
Rent from sub-lease of land or building
Rule: Taxable
Annuity granted by a life insurance company (e.g State life)
Rule: Taxable
Annuity received from Pakistan Postal Annuity Certificates
Rule: Amount of Annuity
Exempt up to 10,000 Rs.
Remuneration for Examiner-ship (Gross)
Rule: Taxable
Remuneration for Examiner-ship (Net)
Rule: Taxable after Gross up by the following formula

12

Less: DEDUCTIONS
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Sr.

Taxable Income

Rate

1
2

Up to Rs. 400,000
Rs. 400,000- Rs.750,000

0%
5% of amount exceeding Rs. 750,000

3
4

Rs.750,001 - Rs.140,0000
Rs.140,0001 - Rs.150,0000

Rs.175,00 + 10% of amount exceeding Rs. 140,0000


Rs.825,00
+
12.5% of amount exceeding Rs.
150,0000

5
6

Rs.150,0001 - Rs.180,0000
Rs.180,0001 - Rs.250,0000

Rs.950,00 + 15% of amount exceeding Rs. 180,0000


Rs.140,000
+
17.5% of amount exceeding Rs.
250,0000

7
8

Rs.250,0001 - Rs.300,0000
Rs.300,0001 - Rs.350,0000

Rs.262,500 + 20% of amount exceeding Rs. 300,0000


Rs.362,500
+
22.5% of amount exceeding Rs.
350,0000

9
10

Rs.350,0001 - Rs.400,0000
Rs.400,0001 - Rs.700,0000

Rs.475,000 + 25% of amount exceeding Rs. 400,0000


Rs.600,000
+
27.5% of amount exceeding Rs.
700,0000

11

Over Rs. 700,0000

Rs.142,5000
700,0000

30%

of

amount

exceeding

Rs.

STEP 2:
Gross Tax = Taxable Income for Rate x Slab Rate
=

Note: Ignore step 2 if share from AOP is not given in question.


STEP 3:
Less: Special Tax Rebate (STR) to Senior Citizen
Rule: It is provided to a taxpayer @ 50% of Actual Gross Tax if he fulfills the following Conditions.

MBA (HRM)

STEP 1:
SLAB RATES in case of salaried individual. (For the Computation of Tax)

NOTES OF INCOME TAX FOR B.COM (IT) PART II

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Note:
Zakat cannot be deducted from total income if Zakat paid
personally.

MUHAMMAD SHAFIQ

Zakat paid under Zakat and Usher Ordinance 1980


Workers Welfare Fund (WWF)
Donation to the institutions approved under clause 6 of
schedule 2
ACTUAL TAXABLE INCOME
Add: Shares from AOP (Included for Rate purpose only)
TAXABLE INCOME FOR RATE PURPOSE

13

Whichever of (a) or (b) is less


STEP 6:
Less: Average Relief
Rule: For tax year 2015-16, relief in tax will be provided if the person makes any of the following
payments.

A.Donation to Charitable Institutions (Section 61)


Rule: (a) Actual Amount
(b) 30% of Actual Taxable Income
Whichever of (a) or (b) is less.
B.Investment in shares and Life Insurance Premium (Section 62)
Rule: (a) Actual Amount
OR
(b) 20% of Actual Taxable Income
OR
(c) Rs. 100,0000 (one million)
Whichever of (a) or (b) or (c) is less.
Note:
1. Average Relief on public company shares will be provided if the person is original allote
of these shares.
2. In case of investment in the Private Company shares. Average Relief will be provided if
the shares are sold by the Privatization Commission of Pakistan.
3. Average Relief on the life insurance premium of wife or dependents is not allowed.

NOTES OF INCOME TAX FOR B.COM (IT) PART II

(b)

MBA (HRM)

OR

MUHAMMAD SHAFIQ

STEP 4:
Less: Teacher Concession (Incentive)
Rule: Tax incentive has been provided @ 40% to full time teachers and researchers which is
calculated by the following working.
(a) Calculate Tax on Salary Income according to Slab Rates
(b) Teacher Concession = Tax on Salary Income x 40 %
STEP 5:
Less: Foreign Tax Credit
Rule: If a resident taxpayer derives foreign source income and has paid foreign income tax in such
a case, the taxpayer shall be allowed a tax credit. The amount of tax credit is calculated by the
following.
(a) Foreign Income Tax Paid

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(a) Age is 60 years or above.


(b) Taxable income is less or equal to Rs. 100,0000 (one million)

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NET TAX = Gross Tax Average Relief


NOTE:
If Share from AOP given in question then Gross Tax of Step No 1 must be used for the
calculation of Average Relief. And after Share from AOP must be added in Taxable Income.
If Share from AOP not given in question then Gross Tax taken before the Step of
calculation of Average Relief.

STEP 7:
ADD: Tax on separate block of income
Gain on sale of securities / public company shares /PTCs / Mudaraba & Musharaka Certificates/
Pakistan Telecom Vouchers.
(a) If holding period is less than 12 months.@ 12.5%
(b) If holding period is more than 12 months and less than 24 months .. @ 10%
(c) After 24 months
Nil
Gain on sale of Immoveable property /Residential or Inheritated House/ Residential land and
Building
(a) If holding period is less than 1 year .@ 10%
(b) If holding period is more than 1 year and less than 2 years .@5%
(c) More than 2 years
Nil

GOLDEN HAND SHAKE

NOTES OF INCOME TAX FOR B.COM (IT) PART II

MBA (HRM)

MUHAMMAD SHAFIQ

Amount Admissible for Average Relief (AAAR) ..XXXXXXXXXXX


So,
The formula for calculating the Average Relief is as following:

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4. Average relief on investment in shares will not be provided if the person sells or
transfer these shares within two years of purchase.
C.Contribution to the Approved Pension Fund or Annual Scheme (Section 63)
Rule: (a) Actual Amount
OR
(b) 20% of Actual Taxable Amount
Whichever of (a) or (b) is less.
D.Mark-up on Housing Finance Scheme. (Section 64)
Rule: (a)Actual Amount OR
(b) 50% of Actual Taxable Income OR
(c) Rs. 750,000
Whichever of (a) or (b) or (c) is less.

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Rule: if average rate of last three years will be given then Golden Hand Shake will be taxed as
separate Block of income on Average rate for 3 proceeding years by the formula.

( + + )

ITEM
Flying Allowance & Sub-marine Allowance
Prize on Prize Bond / Cross Word Puzzle
Profit on debt (PO saving Account/Banking
Company / Other Financial institutions /
Fed.Govt /Prov.Govt / Local.Govt/ Finance
Society etc.)
Profit on bank deposit
Profit /yield/interest on special deposit
certificate

RATE
2.5%
15%
10%

Profit on securities issued by Federal


/Provincial/ Local Govt.
Royalty payment to non-resident
Lottery or wining from Raffle
Dividend declared on coal project purchased
from WAPDA

10%

10%
10%

15%
20%
7.5%

NOTES OF INCOME TAX FOR B.COM (IT) PART II

STEP 9
INCOME COVERED UNDER FINAL TAX REGIME (FTR) (Separately Taxable items at the end
of Numerical because these items are not charged above .)

MBA (HRM)

TOTAL TAX PAYABLE OR REFUNDABLE WITH RETURN.................................

MUHAMMAD SHAFIQ

STEP 8:
Less: Tax Deducted at Source
Rule: Tax already paid by a person is deducted from Net Tax.
Cash withdraw from bank exceeding Rs.50,000 @ 0.3%
Remuneration for Exam Fee/ Paper Setting Remuneration ...@ 7%
Remuneration from talk delivered on TV...@ 7%
Tax paid with utility bills
Tax paid with motor vehicle tax
Tax paid on Domestic Air Ticket
Tax paid on property income (if property is let out to a company)
Tax deducted at source from salary of an employee
Tax paid by the employer

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Net Tax

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Dividend received from stock fund

12.5%

IRRELIVENT ITEMS LIST OF NO TREATMENT

NOTES OF INCOME TAX FOR B.COM (IT) PART II


MBA (HRM)

Zakat personally paid


Donation to Bait-ul-Mal
Personal medical expenditures
Purchase of domestic air tickets
Legal expenditures paid personally
Loan installment paid by employee
Interest on private company shares
Purchase of Khass deposit certificates
Purchase of shares of private company
Loss on shares of private company shares
Purchase of special saving certificates
Interest free loan received from friend
Purchase of religious and technical books
Purchase of defense saving certificates
Purchase of shares from stock exchange
Accident insurance premium paid by employee
Purchase of NATIONAL INVESTMENT TRUST units
Bonus shares received from public limited company
Children education expenditures personally incurred
Life insurance premium paid by employee on policy of his wife

MUHAMMAD SHAFIQ

0341-4578094

Charity to bagger

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