ITO Section 236H | Advance tax on sales to retailers.

Text of ITO Section 236H

Advance tax on sales to retailers.

(1) Every manufacturer, distributor, dealer, wholesaler or commercial importer  [ ] at the time of sale to retailers [“, and every distributor or dealer to another wholesaler in respect of the said sectors”], shall collect advance tax at the rate specified in Division XV of Part IV of the First Schedule, from the aforesaid person to whom such sales have been made.

(2) Credit for the tax collected under sub-section (1) shall be allowed in computing the tax due by the retailer on the taxable income for the tax year in which the tax was collected.]

Explanation of ITO Section 236H

Enter your Description here...

CONSULT A LAWYER IMMEDIATELY
We'll never share your email with anyone else

No video available.

Expert Legal Advice Online

We provide best solutions of your legal issues as per Law. Get Expert Legal Advice regarding your legal issue.

حَسْبِيَ اللَّهُ لاَ إِلَهَ إِلاَّ هُوَ عَلَيْهِ تَوَكَّلْتُ وَهُوَ رَبُّ الْعَرْشِ الْعَظِيمِ

“Allah is sufficient for me. There is none worthy of worship but Him. I have placed my trust in Him. He is the Lord of the Majestic throne.”