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Task

161(1A) (Notice to pay tax not deducted / collected)

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Transaction Date

09-Jun-2020

Name

BHATTI INTERNATIONAL TRUST

Registration Number
3102082

Period

01-Jul-2017 - 30-Jun-2018
Tax Year
2018
Valid Upto

Due Date

20-Jun-2020
Document Date

09-Jun-2020
Submission Date: *

2020-06-09 12:20:34.0

Contents Assignment Attachment

SUBJECT:- SHOW CAUSE NOTICE UNDER SECTON 161(1A) READ WITH SECTION 205 OF THE INCOME TAX ORDINANCE, 2001 FOR THE TAX YEAR 2018 –

Please refer to the subject cited above.

It is to inform you that by virtue of amendment made through Finance Act, 2010 of the Income Tax Ordinance, 2001 an individual/AOP having turnover Rs.50 (M) in the tax year 2009
and onward was included in the definition of PRESCRIBED PERSON.

As per record of this office you fall within the ambit of PRESCRIBED PERSON; Being a prescribed person as per section 153 (7) of the Income Tax Ordinance, 2001 you were under
legal obligation to deduct tax while making payments for purchase of goods which comes as under:

PURCHASES AMOUNTING TO Rs. 177,065,241/-

As per your Income Tax return, you have made purchases amounting to Rs. 177,065,241/- for the year under consideration. Being a prescribed person as per section 153 (7) of the
Income Tax Ordinance, 2001 you were under legal obligation to deduct tax while making payments for purchase of goods and pay tax @ 4.5% for filer and @ 9% for non filer on gross amount of
payments which comes as under:
Purchases (Rs.) Amount of tax to be deducted (Rs.) if filer Amount of tax to be deducted (Rs.) if non filer
177,065,241 /- 7,967,936 /- 15,935,872/-

MANAGEMENT, ADMINISTRATIVE, SELLING & FINANCIAL EXPENSES

As per return you have made expenses from the following heads detail is as under
Salaries/wages/Perquisites/Benefits Rs. 87,071,348/-
Travelling/Conveyance/Vehicles Running/Maintenance Rs. 3,318,457/-
Repair/Maintenance Rs. 3,845,747/-
Advertisement/publicity/promotion Rs. 599,465/-
Other Direct & Indirect expenses Rs. 56,113,838/-

Being a Prescribed person you were under legal obligation to deduct tax while making payments to above said expenses and thereon tax pay into Govt. Exchequer. Therefore, you are
required to provide the breakup of expenses and details along with invoices and copy of CNIC etc.

Keeping in view of the above, you are required to furnish the following documents/details:

Sr.No. Document/details
1. Purchase Register (Purchase Invoices etc)
2. Poof of deduction of tax 153(1)(a), 153(1)(b), 149, 233 etc.
3. In case tax was not deducted, documentary proof regarding reason for non-deduction of tax (exemption Certificate)
4. Ledger account of the supplier
5 Payment schedule copies of cheques or any other document used for payment to the supplier (Demand Draft etc)

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