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09-08-2010, 07:39 PM,
<b>PAYMENTS FOR SERVICES. [Section 153(b)]</b>

As a result of amendment made vide Finance Act, 2009, in sub-section (6) of Section 153, tax deducted on payments made for rendering or providing of services will be considered as minimum tax and henceforth all the taxpayers falling in the ambit of section 153(1) (b) shall file return under the normal tax regime instead of statement under final tax regime.

Yani k ab Services ki Income ab Final Tax regime may nahi balky Minimum Tax regime may shamil kar di gai hay, or pahly han services ki income ko FTR may laity howay usy Statements of Final Tax U/S 115 (4) may declare karty thay, ab hamy us ki jaga return of income U/S114 jama karwana ho ga.

Services income par tax ki calculation bhi kuch ajeeb si kar di gai hay or return of income 2010 jo issue kiya gya hay kafi mushkil laga mujhay is hawaly say, to may nay socha k is par thori bat kar li jaye, taky jin logo nay Services ki income ki tax calculation karni hay or return file karna hay un ki problem solve ho jaye.

Missal k tor par services ki income hay 300000/-
Or tax deduct howa hay 6% k hisab say 18000/-
Ab ap jab return of income U/S114 file karty han to gross receipts yani 300000 may say ap cost of services rendered 100000 less kar k 200000 taxable income nikalty han.
To normal tax slab 4% k hisab say 8000 tax bany ga,
Daykha jaye to 18000 to tax ap already pay kar chuky han us may say 8000 tax liability less karny say 10000 refund bana chayea , par yahan aysa nahi ho ga, ap ki tax liability 18000 hi consider ki jaye gi…..

Is k baraks agar tax liability zayada ho jo tax 6% k hisab say deduct howa hay us say to jo difference aaye ga wo pay karna pary ga.

Return file karty howa ik baat k khayal rakye ga k agar services ki income hay to online return file karyn, manual return may minimum tax U/S135(b) k liye koi option nahi diya gya hay.
09-09-2010, 12:23 AM,
is ka matlab yay hay kay agar ap ka witholding 18000 deduct hochuka hay or normal tax 8000 banta hay to ap ko 10000 refund nahi honagian ?

yay seirf services kay liay hay ya jin ka supplies per wht katat hay un per bhi applu hoga?

agar aik company services or supplies dono category may arhi hay to uski treatment same hogi ?

09-09-2010, 08:05 PM,
Consultant Bhai,,,

Bilkul theek kaha ap nay, refund nahi mily ga par agar normal tax zayada banta hay to wo jama karwana pary ga,,,,

nahi ye calculation sirf services income k liye hay,,,,,

supplies ki income FTR may hi hay.
09-10-2010, 10:57 AM,
Agar meri normal sales 200000 ki hay
services per jo income hui hay wo 50000 ki hay gross amount
supplies per jo income hui hay wo 80000 ki hay gross amount

may tax calculation 250000 per karon ga ?

yay rule individual or companies dono per apply h
09-13-2010, 10:41 PM,
<blockquote id="quote"><font size="1" face="Verdana, Arial, Helvetica, san" id="quote">quote<hr height="1" noshade id="quote"><i>Originally posted by Information Consultant</i>
<br />Agar meri normal sales 200000 ki hay
services per jo income hui hay wo 50000 ki hay gross amount
supplies per jo income hui hay wo 80000 ki hay gross amount

may tax calculation 250000 per karon ga ?

yay rule individual or companies dono per apply h
<hr height="1" noshade id="quote"></font id="quote"></blockquote id="quote">

Consultant Bhai,,,

In teno incomes ki Cost of Sale bhi batayen alayda layda phir calculation kar sakta hon may,
09-14-2010, 12:26 PM,

Cost of Sales on normal sales 120000
Services per net saving after deducting expense 25000
supplies per cost of sales 55000 hay

sari figures estimated hain

yay amendment sirf individuls per hay ya companies per bhi hay

09-14-2010, 08:20 PM,
Consultant Bhai,,,

Return fill kar k upload kar raha hon download kar k check kar lo,

09-15-2010, 02:59 AM,
tusi great ho
09-15-2010, 02:27 PM,
yeh mujhe se download nahi ho pa rahi, why? jb is ko on karta hun to new tab to kholta hai, but download par click hi nahi ho pata hand ki jaga arrow bana aata hai, why.
09-15-2010, 04:37 PM,
Dear LapTop,

Thank you very much for sharing such valuable information. I always love those who share their knowledge with others.

I am not up to date to Income Tax deduction etc. because my current JDs do not include duties regarding income tax deduction or calculation etc. However, in my previous organization, I was responsible to deal with Income Tax & Sales Tax Authorities and Auditors. As per my information, tax deducted/withheld for services was treated under FTR and tax deducted from supplies was included in NTR (Normal Tax Regime).

I was always using FBR website and the following website to keep myself updated to income tax amendments; http//

I just want to ensure whether tax deducted for supplies is still in NTR or it has now been changed to FTR? You mentioned in your post that we considered it in FTR now. But I think it is still considered in NTR. Am I right?????? Kindly reply

Note I am not updated to latest Income Tax amendments.

Zia ur Rahman
09-15-2010, 08:16 PM,
Zurpk bhai,,,,

ap purani baat kar rahay hayn,, aaj kal to tax may itni jaldi jaldi change aa rahay hay jo kal tha wo aaj nahi or jo aaj hay wo kal nahi ho ga,, hahahhaha

is wakat supplies FTR may or services par minimum tax apply hota hay,
09-15-2010, 08:19 PM,
Noman bhai aap ghalat jaga click kar rahay han,,,

us page par nechay likha hay "Save file to your PC click here" is par click karyn,.
09-15-2010, 09:09 PM,
acha ji kia bat hai apki sab samjh agaya
09-16-2010, 08:34 PM,
AOA To all of u,

Will any one of u please tell me detail about Final Tax Regim & Normal tax Regim

09-18-2010, 07:07 PM,
Normal tax regime may aap gross sale may say cost of sale less kar k net sale or net sale may say apny expense less kar k taxable income nikalty han or us taxable income par mukhtalif tax slab par mukhtalif tax rate lagta hay,,,

Final tax regime may ap gross receipts par fixed rate k hisab say tax dayty hayn koi deduction allow nahi hoti is may,

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