NOTICE FOR EXEMPTION OF 5% WITHHOLDING TAX
INCOME TAX ORDINANCE 2001, SECTION 236(i)
It is to inform that “As per the amendments made in the Income Tax Ordinance 2001 through Finance Act 2020, 5% withholding tax will be collected from the Persons not appearing in the Active Taxpayers’ List at the time of payment of fee”.
Non Resident Parents/Guardians can apply for exemption of Withholding Tax on fulfillment of following requirements:-
Furnishes copy of passport as an evidence to the educational institution that during previous tax year, his/her stay in Pakistan was less than one hundred eighty-three days;
Furnishes a certificate that he/she has no Pakistan-source income; and
The fee is remitted directly from abroad through normal banking channels to the bank account of the educational institution.
Re-Opening of University Instructions