Income from Other Sources

Sr. Taxable
No Particulars Rs. Rs
1 Lecture, teaching and examination fee received X
2 Professional fee received X
3 Additional Payment on delayed Refund X
4 Ground Rent Received X
5 Rent from Sub-lease of land or building X
6 Income from lease of Building with Plant & Machinery
7 Rent Received X
• Less: Initial allowance and Depreciation charges (X)
• Less: Repairs and collection charges (X)
• Less: Property Tax paid (X)
• Less : Any expenditure related to this building and machinery (X) X
Income from provision of amenities, utilities or any other services connected with
8
them X
Less: Any expenditure actually paid in respect of this income (X) X
9 Any annuity or pension received from any person ( other than employer) X
Any amount received in respect for provision, use or exploitation of property,
10
including the grant for the use or exploit of of property X
The FMV of any benefit whether convertible to money or not, received in connection
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with the provision, use or exploitation of property X
12 Any amount received for vacating the possession of the property
Taxable amount = (Received amount – amount paid) ÷ 10 years X
Any amount received by the person from Approved Income payment plan or
13
Approved annuity plan under the Voluntary pension system Rules X
14 FMV of any property received as gift without any consideration other than relative X
Any amount of loan, advance, deposit for issuance of shares or gift received from
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another person
• Amount received from a person (having NTN) through crossed cheque ( Exempt) --
• Amount received from a person (having NTN) through a normal banking channel
(Exempt) --
• Amount received from a person (having NTN) in form of cash (Totally Taxable) X
• Amount received from a person (having no NTN) through crossed cheque ( Exempt) --
• Amount received from a person (having no NTN) through a normal banking channel
(Totally Taxable) X
• Amount received from a person (having no NTN) in form of cash (Totally Taxable) X
16 Prizes and Winnings
• Prize on prize bond and crossword puzzle FTR
• Raffle, Lottery, Prize on winning a quiz or prize offered by companies for
promotion of sales FTR
17 Dividend Income

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 • Pakistan Source dividend income @ 15% FTR
• Foreign Source dividend income X
18 Profit on Debt (Interest Income)
• Bank profit & Profit from PLS account FTR
• Profit on Saving certificates under NSC including Defense saving certificates
and post office certificates FTR
• Profit on certificates, debentures issued by a company or financial institution FTR
• Profit on securities issued by the government such as PIBs FTR
19 Royalty Income
• Pakistan source Royalty income or fee for technical services received by non-resident
person @ 15% FTR
• Pakistan source Royalty income or fee for technical services received by non-resident
person through permanent establishment in Pakistan X
• Royalty Income received by resident non-professional writer X
• Royalty income of authors for literary work completed in more than 24 months
[ amount received as royalty income ÷ 3 years]= amount taxable in current year and in two
preceding years] X

Total Income from other Source Excluding FTR XXX

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