Accountancy Forum

SECTION 153(1A) STATES THAT

153(1A) Every exporter or an export house making a payment in full or part including a payment by way of advance to a resident person or permanent establishment in Pakistan of a non-resident person for the rendering of or providing of services of stitching, dying, printing, embroidery, washing, sizing and weaving, shall at the time of making the payment, deduct tax from the gross amount payable at the rate specified in Division IV of Part III of the First Schedule.]

IN THIS SECTION WHAT IS THE MEANING OF EXPORTER , IS IT REFERS TO 100 % EXPORTER OR A PERSON EXPORTING GOODS AND SELLING GOODS LOCALLY AS WELL WILL ALSO COME IN THIS DEFINITION

PLZ HELP ME IN INTERPRETING THIS SECTION

For the purpose of Section 153(A1) Exporter means a commercial exporter, he can’t a process of assembling, mixing, cutting, packing, repacking or preparation of goods in any other manner. He bound to Export Goods as it is.
IF commercial exporter or export house making a payment of services of stitching, dying, printing, embroidery, washing, sizing and weaving, shall at the time of making the payment, deduct tax from the gross amount payable at the rate of 0.5%.
Other then Commercial Exporter & Export house or any local Purchaser making a payment of services of stitching, dying, printing, embroidery, washing, sizing and weaving for local supplies, shall at the time of making the payment, deduct tax from the gross amount payable at the rate of 6%.

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