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Statements
(1) Every person collecting tax under Division II of this Part or Chapter XII or the Tenth Schedule or deducting tax from a payment under Division III of this Part or Chapter XII or the Tenth Schedule shall, furnish to the Commissioner a quarterly statement in the prescribed form setting out—
(a) the name, Computerized National Identity Card Number, National Tax Number and address of each person from whom tax has been collected under Division II of this Part or Chapter XII or the Tenth Schedule or to whom payments have been made from which tax has been deducted under Division III of this Part or Chapter XII or the Tenth Schedule in each quarter
(b) the total amount of payments made to a person from which tax has been deducted under Division III of this Part or Chapter XII or the Tenth Schedule in each quarter
(c) the total amount of tax collected from a person under Division II of this Part or Chapter XII or the Tenth Schedule or deducted from payments made to a person under Division III of this Part or Chapter XII or the Tenth Schedule in each quarter ; and (d) such other particulars as may be prescribed :
Provided that every person as provided in sub-section (1) shall be required to file withholding statement even where no withholding tax is collected or deducted during the period :
Provided further that this section shall not apply where information required under sub-section (1) has been furnished under section 165A.;
(1A) Every person involved or engaged in economic transactions as prescribed by the Board shall furnish to the Commissioner a quarterly statement in the prescribed form and manner. ;and (2) Every prescribed person collecting tax under Division II of this Part or Part of Chapter XII or the Tenth Schedule shall furnish statements under sub- section (l) or (1A) as per the following schedule, namely:-
(a) in respect of quarter ending on the 31 day of March, on or before the 20 day of April;
(b) in respect of quarter year ending on the 30 day of June, on or before the 20 day of July;
(c) in respect of quarter ending on the 30 day of September, on or before the 20 day of October; and (d) in respect of quarter ending on or before the 31 day of December, on or before the 20 day of January.
(2A) Any person who, having furnished statement under sub-section (1) or sub-section (2), discovers any omission or wrong statement therein, may file a revised statement within sixty days of filing of statement under sub-section (1) or sub-section (2), as the case may be.
(2B) Notwithstanding anything contained in this section, the Commissioner as he deems lit may by notice in writing require any person, collecting or deducting tax under this Ordinance, to furnish a statement for any period specified in the notice within such period of time as may be specified in the notice.
(3) Board may prescribe a statement requiring any person to furnish information in respect of any transactions in the prescribed form and verified in the prescribed manner .
(4) A person required to furnish a statement under sub-section (1) , may apply in writing, to the Commissioner for an extension of time to furnish the statement after the due date and the Commissioner if satisfied that a reasonable cause exists for non-furnishing of the statement by the due date may, by an order in writing, grant the applicant an extension of time to furnish the statement.
(5) The Board may make rules relating to electronic furnishing of statements under this section including,-
(a) mandatory electronic filing of statements; and (b) determination of eligibility of the data of such statements and e- intermediaries, etc.
(6) Every person deducting tax from payment under section 149 shall furnish to the Commissioner an annual statement in the prescribed form and manner .
(7) Every prescribed person collecting tax under Division II of this Part, III of this Part, Chapter XII or the Tenth Schedule shall, e-file to the Commissioner an annual statement for the relevant tax year within thirty days of the end of tax year in addition to statement to be filed under sub-section (6) of this section.
(8) Every prescribed person collecting tax under Division II of this Part or III of this Part, Chapter XII or the Tenth Schedule shall also e-file to the Commissioner a statement in the prescribed form reconciling the amounts mentioned in annual statement filed under sub-section (7) with the amounts declared in the return, audited accounts or financial statements by the due date of filing of return of income as provided under section 118 of the Ordinance.
(a) the name, Computerized National Identity Card Number, National Tax Number and address of each person from whom tax has been collected under Division II of this Part or Chapter XII or the Tenth Schedule or to whom payments have been made from which tax has been deducted under Division III of this Part or Chapter XII or the Tenth Schedule in each quarter
(b) the total amount of payments made to a person from which tax has been deducted under Division III of this Part or Chapter XII or the Tenth Schedule in each quarter
(c) the total amount of tax collected from a person under Division II of this Part or Chapter XII or the Tenth Schedule or deducted from payments made to a person under Division III of this Part or Chapter XII or the Tenth Schedule in each quarter ; and (d) such other particulars as may be prescribed :
Provided that every person as provided in sub-section (1) shall be required to file withholding statement even where no withholding tax is collected or deducted during the period :
Provided further that this section shall not apply where information required under sub-section (1) has been furnished under section 165A.;
(1A) Every person involved or engaged in economic transactions as prescribed by the Board shall furnish to the Commissioner a quarterly statement in the prescribed form and manner. ;and (2) Every prescribed person collecting tax under Division II of this Part or Part of Chapter XII or the Tenth Schedule shall furnish statements under sub- section (l) or (1A) as per the following schedule, namely:-
(a) in respect of quarter ending on the 31 day of March, on or before the 20 day of April;
(b) in respect of quarter year ending on the 30 day of June, on or before the 20 day of July;
(c) in respect of quarter ending on the 30 day of September, on or before the 20 day of October; and (d) in respect of quarter ending on or before the 31 day of December, on or before the 20 day of January.
(2A) Any person who, having furnished statement under sub-section (1) or sub-section (2), discovers any omission or wrong statement therein, may file a revised statement within sixty days of filing of statement under sub-section (1) or sub-section (2), as the case may be.
(2B) Notwithstanding anything contained in this section, the Commissioner as he deems lit may by notice in writing require any person, collecting or deducting tax under this Ordinance, to furnish a statement for any period specified in the notice within such period of time as may be specified in the notice.
(3) Board may prescribe a statement requiring any person to furnish information in respect of any transactions in the prescribed form and verified in the prescribed manner .
(4) A person required to furnish a statement under sub-section (1) , may apply in writing, to the Commissioner for an extension of time to furnish the statement after the due date and the Commissioner if satisfied that a reasonable cause exists for non-furnishing of the statement by the due date may, by an order in writing, grant the applicant an extension of time to furnish the statement.
(5) The Board may make rules relating to electronic furnishing of statements under this section including,-
(a) mandatory electronic filing of statements; and (b) determination of eligibility of the data of such statements and e- intermediaries, etc.
(6) Every person deducting tax from payment under section 149 shall furnish to the Commissioner an annual statement in the prescribed form and manner .
(7) Every prescribed person collecting tax under Division II of this Part, III of this Part, Chapter XII or the Tenth Schedule shall, e-file to the Commissioner an annual statement for the relevant tax year within thirty days of the end of tax year in addition to statement to be filed under sub-section (6) of this section.
(8) Every prescribed person collecting tax under Division II of this Part or III of this Part, Chapter XII or the Tenth Schedule shall also e-file to the Commissioner a statement in the prescribed form reconciling the amounts mentioned in annual statement filed under sub-section (7) with the amounts declared in the return, audited accounts or financial statements by the due date of filing of return of income as provided under section 118 of the Ordinance.
Amendment history (25)
- The words “challan of payment“ substituted 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.
- The word “biannual” substituted through Finance Act 2020 dated 30 June, 2020
- Inserted by the Finance Act, 2011.
- Inserted by the Finance Act, 2003.
- Inserted by the Finance Act, 2002.
- The words “the year” substituted by the Finance Act, 2010.
- The word ”half year” substituted through Finance Act, 2020 dated 30 June, 2020
- The word “half year” substituted through Finance Act, 2020 dated 30 June, 2020
- Full stop substituted by the Finance Act, 2010.
- Inserted by the Finance Act, 2010.
- Full stop substituted by colon and thereafter new provision added through Finance Act 2020 dated
- Added by the Finance Act, 2013.
- New sub-section (1A) inserted through Finance Act, 2020 dated 30 June 2020.
- The expression added through Finance Act, 2020 dated 30 June, 2020
- The clauses (a) and (b) substituted through Finance Act, 2020 dated 30 June, 2020 the substituted
- Inserted by the Finance Act, 2017.
- Inserted by the Finance Act, 2006.
- The words “Central Board of Revenue” substituted by the Finance Act, 2007.
- The word “periodically” omitted by the Finance Act, 2011.
- Colon substituted by the Finance Act, 2011.
- The figure “(2)” substituted by the Finance Act, 2010.
- Added by the Finance Act, 2011.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 348
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.