ITO Section 235

Electricity consumption:

(1) There shall be collected advance tax at the rates specified in  [Division IV of] Part-IV of the First Schedule on the amount of electricity bill of a commercial or industrial 3 [or domestic] consumer 

[:Provided that the provisions of sub-section (1) shall not apply to a domestic consumer of electricity if his name appears on the Active Taxpayers’ List.] 

(2) The person preparing electricity consumption bill shall charge advance tax under sub-section (1) in the manner electricity consumption charges are charged. 

[Explanation.— For removal of doubt, it is clarified that for the purposes of this section electricity consumption bill referred to in sub-section (2) means electricity bill inclusive of sales tax and all incidental charges.]

(3) Advance tax under this section shall not be collected from a person who produces a certificate from the Commissioner that his income during tax year is exempt from tax [or that he has discharged advance tax liability  [under section 147 or whose entire income is subject to final tax regime or minimum tax regime under any provisions of this Ordinance other than this section]. 

[(4) Under this section, —

• (a) in the case of a taxpayer other than a company, tax collected upto bill amount of  [three hundred and sixty thousand Rupees per annum]shall be treated as minimum tax on the income of such persons and no refund shall be allowed;
• (b) in the case of a taxpayer other than a company, tax collected on monthly bill over and above thirty thousand rupees per month shall be adjustable; and 
• [(c)] in the case of a company, tax collected shall be adjustable against tax liability.]