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Certificate of collection or deduction of tax
(1) Every person collecting tax under Division II of this Part or deducting tax from a payment under Division III of this Part or deducting or collecting tax under Chapter XII shall, at the time of collection or deduction of the tax, furnish to the person from whom the tax has been collected or to whom the payment from which tax has been deducted has been made, copies of the Computerized Payment Receipt (CPR) or any other equivalent document along with a certificate setting out the amount of tax collected or deducted and such other particulars as may be prescribed :
Provided that in case of persons or class of persons notified as SWAPS agent, SWAPS Payment Receipt (SPR) shall be replaced with Computerized Payment Receipt (CPR).
(2) A person required to furnish a return of taxable income for a tax year shall attach to the return copies of the Computerized Payment Receipt (CPR) or SWAPS Payment Receipt (SPR) on the basis of which a certificate is provided to the person under this section in respect of tax collected or deducted in that year
Provided that in case of persons or class of persons notified as SWAPS agent, SWAPS Payment Receipt (SPR) shall be replaced with Computerized Payment Receipt (CPR).
(2) A person required to furnish a return of taxable income for a tax year shall attach to the return copies of the Computerized Payment Receipt (CPR) or SWAPS Payment Receipt (SPR) on the basis of which a certificate is provided to the person under this section in respect of tax collected or deducted in that year
Amendment history (7)
- Inserted by the Finance Act, 2003.
- Inserted by the Finance Act, 2002.
- The words “challan of payment“ substituted by the Finance Act, 2022.
- The Full stop substituted with colon and proviso added by the Finance Act, 2022.
- Section 164A inserted by the Finance Act, 2022.
- The words “Payment of tax collected or deducted by SWAPS agents” substituted by the Finance Act,
- After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 347
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.