147 12_| Courier service 15% 13 | Dividend- (a) company. 20% (b) any other person, not being a| 30% company - 14_| Insurance premium 10% 15__| Interest, royalty or commission 20% 16 | Legal service 20% 17_| Machinery rent 15% 18__| Management or event management 20% | 19 _| Pre-shipment inspection service 30% 20 | Professional service, technical services fee, | 20% technical know how fee or technical assistance fee 21_| Salary or remuneration 30% 22_| Exploration or drilling in petroleum operations | 5.25% 23_| Survey for oil or gas exploration 5.25% 24 | Any service for making connectivity between | 5.25% oil or gas field and its export point 25__| Any other payments 30% '[the National Board of Revenue. on an application made in thi behalf, gives a certificate that, to the best of “[its belief], the non-resident wi not be liable to pay any tax under this Ordinance, or will be liable to pay tax at a rate less than the maximum rate, payment referred to in sub-section (1) shall be made without any deduction, or, as the case may be, with deduction at the lesser rate specified in the certificate. * Subs. for “the Deputy Commissioner of Taxes” by FA. 2001 ° Subs. for "his belief" by F.A. 2001