CHAPTER XII

REQUIREMENT OF FURNISHING CERTAIN INFORMATION

108. Information regarding payment of salary

Every person responsible for making any payment constituting income classifiable under the head
“Salaries” not being payment made by the Government, and the prescribed officer in cases where
such payments are made by the Government, shall, before the first day of September each year,
furnish to the Deputy Commissioner of Taxes, a statement prepared in the prescribed form and
verified in the prescribed manner so as to give the following information, namely: -
 
 
a) the name and address of every person to whom such payment has been made, or was due,
during the preceding financial year if the payment exceeds such amount as may be
prescribed;

b) the amount of payment so made, or due;

c) the amount deducted as tax from such payment; and

d) such other particulars as may be prescribed:

 
 
Provided that the Deputy Commissioner of Taxes may extend the date for the delivery of the
statement.

1
[108A. Information regarding filing of return by employees
(1) Every employee shall furnish the following information to the employer by the fifteenth day of
April each year-
 
(i) Taxpayer’s Identification Number;
 
(ii) Date of filing of the return of income; and
 
(iii) The serial number provided by the income tax authority upon filing of the return of income.
 
(2) Any person responsible for making any payment which is an income of the payee classifiable
under the head "Salaries", shall, by the thirtieth day of April of each year, furnish to such income tax
authority and in such manner as may be prescribed, a statement containing the following
information regarding the payee: -
 
(i) The name, designation and the Taxpayer’s Identification Number;
 
(ii) Date of filing of the return of income;
 
(iii) The serial number provided by the income tax authority upon filing of the return;
 
(3) Nothing in this section shall apply to a payment made by the Government.]
3
[18. Issuance of certificate, etc. of tax deduction and collection. - 

1. Where any payment is made which constitutes the income of the payee classifiable under
the head “Salaries”, not being salaries paid by the Government, the certificate of deduction
of tax under section 58 shall be issued specifying the following information:

i. the name and address of the person or the authority paying such amount;
ii. the period for which the payment is made;
iii. Name and designation and TIN of the employee;
iv. the breakdown of payment (such as the amount of basic salary, various allowances and
other payments);
v. the value of benefits provided;
vi. the amount of tax deduction required under section 50;
vii. any other relevant information relating to computation of income, rebate or tax;
viii. the amount of tax deducted at source;
ix. the particulars, in the proforma given below, of the payment of deducted tax to the credit of
the Government;

Total amount Amount relating

Challan* Challan Bank
Sl in the challan to this Remarks
Number date Name
৳ certificate৳
1          
2            
Total  
In words:

* If payment is made in any other mode specified by the Board, provide information relevant
to that made.
(x) name, designation and signature, along with date, of the person issuing the
certificate.
(2) Where any tax is deducted under any section other than section 50, the certificate of
deduction of tax under section 58 shall be issued in the following manner:
 (Name and address of the person or the office of the person issuing the certificate)

(Office letterhead may be used)

Certificate of collection of Tax

[section 58 of the Income Tax Ordinance, 1984(XXXVI of 1984]

No. Date

01 Name of the person from whom tax has been collected

02 Address

03 Does the person have a Twelve-digit TIN? Yes  No 

04 Twelve-digit TIN (if answer of 03 is Yes)

 
05 Period for which payment is made From (date) to (date)

06. Particulars of the making of payment and the deduction of tax (add lines if necessary)

Date of Description of Amount of Amount of tax

Sl Section Remarks
Collection collection of tax Payment ৳ collected৳

1        

2          

Total

07. Payment of deducted tax to the credit of the Government (add lines if necessary)

Amount
Total
Challan* Challan Bank relating to
Sl amount in Remarks
Number date Name this
the challan৳
certificate৳
1          
2            
Total  
In words:

*If payment is made in any other mode specified by the Board, provide information relevant to that
mode.
Certified that the information given above is correct and complete.

Name of the person issuing the certificate     Signature and seal
                                       
Designation
TCAN
Phone & E-mail Date

(3) Where any tax is collected under Chapter VII, the certificate of collection of tax under
section 58 shall be issued in the following manner:

Name and address of the person or the office of the person issuing the certificate)

(Office letterhead may be used)

Certificate of collection of Tax

[section 58 of the Income Tax Ordinance, 1984(XXXVI of 1984]

No. Date

1 Name of the person from whom tax has been collected

2 Address

3 Does the person have a Twelve-digit TIN? Yes  No 

4 Twelve-digit TIN (if answer of 03 is Yes)  

05. Particulars of tax collection (add lines if necessary)

Date of Description of Amount of tax

Sl Section Remarks
Collection collection of tax collected৳

1        

2          

Total

06. Payment of collected tax to the credit of the Government (add lines if necessary)

Total Amount relating

Challan* Challan Bank
Sl amount in to this Remarks
Number date Name
the challan৳ certificate৳

1            

2          
Total  

In words:

 *If payment is made in any other mode specified by the Board, provide information relevant to that
mode.
Certified that the information given above is correct and complete.

Name of the person issuing the certificate     Signature and seal         
Designation
TCAN
Phone & E-mail Date

(4) The proof of the payment of the deducted or colleted tax to the credit of Government shall be
furnished along with the certificate mentioned in this rule.

(5) The certificate of deduction or collection shall be issued within two weeks of the month following
the month in which the deduction was made or whthin such time as is convenient for the discharge
his tax liability of person for whom tax has been deducted or collected.

(6) The Board may specify that in certain cases a bill of entry, a registration deed, an instrument of
payment or other documents containing the particulars of deduction or collection shall be treated as
a certificate of deduction or collection.

(7) where a deduction or collection is made a monthly statement, in the proforma given below, shall
be sent by the person making the deduction or collection to the income tax authorities specified by
the Board by the twentieth day of the month following the end of the month in which the deduction
or collection is made:

Statement of Tax Deducted or Collected under Chapter VII

of the Income Tax Ordinance, 1984(XXXVI of 1984)

For the month of:

Name of the person or the office of the person by whom tax was deducted or collected:
Address:

  Particulars of the Person from whom Date of tax Source of

tax is deducted/collected deduction/co deduction/co Section
Sl.
No. Name Address TIN llection llection

1 2 3 4 5 7 6
Payment to the credit of the
           
Government Remarks
Amount
Amount of tax
paid/
deducted/collected
credited
Challan* Challan Bank Amoun
No Date Name t

8 9 10 11 12 13 14]

           
*If payment is made in any other mode specified by the Board, provide information relevant to that
mode

Signature and Seal

Name
Designation
TCAN
phone & E-mail

Date of Signature

(8) The statement under sub-rule (7) shall not be applicable for a deduction from a source under the
head “Salaries”.]

2
[21. Statement of deduction of tax under the head 'Salaries'

(1) Where a deduction is made under section 50 from an employee, not being a deduction by or on
behalf of the Government, a monthly statement, in the proforma given below, shall be sent by the
person making the deduction to the authorities mentioned in sub-rule (3) by the twentieth day of
the month following the end of the month in which the deduction is made:

Statement of Tax Deducted from salaries

 under section 50 of the Income Tax Ordinance,1984(XXXVI of 1984)

Month FY:

Employer Name: TIN: TCAN:

Address: Phone: Email:

Particulars of the employee from whom the deduction of tax is

made

Sl. No. Name Designation TIN

1 2 3 4

Salary details
Basic Bonus, House Conveyance Medical Other
Pay Arrear, Rent Allowance Allowance Allowances
Advance, Allowance
Leave,
Overtime
5 6 7 8 9 10

Value of Non- Value of Value of Employer's Others Total

cash Benefits: Non-cash Non- Contribution (Non-
Accommodation Benefits: cash to perquisite)
Conveyanc Benefits: RPF/GF/PF
e Other

11 12 13 14 15 16

Payment of deducted tax to the credit of

Amount of the
Tax Government
Remarks
deducted
Challan Challan Bank Amount
No. Date Name

17 18 19 20 21 22
I certify that-

(a) I am competent and authorized to make the statement.

(b) the particulars given in the statement are correct and complete.

Signature and Seal

Name:

Designation:

Date:]

(2) In cases where the trustees of an approved superannuation fund repay any
contributions to an employee during his life time but not at, or in connection with,
the termination of his employment, the trustees shall forthwith send a statement
giving the following particulars:

(a) Name and address of the employee;

(b) The period for which the employee has contributed to the Superannuation Fund;

(c) The amount of contributions repaid as-

(i) principal

(ii) interest;

(d) The average rate of deduction of tax during the preceding three years;

(e) Amount of tax deducted on repayment.

(3) The statement under sub-rule (1) and (2) shall be sent to the Deputy Commissioner
of Taxes under whose jurisdiction the employee is assessed or to such other income
tax authority or authorities as the Board may specify.]