ITO Section 99A

Special provisions relating to payment of tax through electricity connections. —

(1) Notwithstanding anything contained in the Ordinance, a tax shall be charged and collected from retailers other than Tier-I retailers as defined in the Sales Tax Act, 1990 (VII of 1990) and specified service providers on commercial electricity connections at the rates specified in the income tax general order issued in terms of sub-section (2).

(2) For the purposes of this section, the Federal Government or the Board, with the approval of the Minister in-charge pursuant to the approval of the Economic Coordination Committee of the Cabinet, may issue an income tax general order to:

• (a) provide the scope, time, payment, recovery, penalty, default surcharge, adjustment or refund of tax payable under this section in such manner and with such conditions as may be specified;
• (b) provide the collection of tax on the amount of bill or on any basis of consumption, in addition to or in lieu of advance tax collectible under sub-section (1) of section 235, at such rates or amounts, from such date and with such conditions as may be specified;
• (c) provide record keeping, filing of return, statement and assessment in such manner and with such conditions as may be specified;
• (d) provide the mechanism of collection, deduction and payment of tax in respect of any person;
• (e) include or exempt any person or classes of persons, any income or classes of income from the application of this section, in such manner and with such conditions as may be specified; and
• (f) provide that tax collected under this section shall, in respect of such persons or classes of persons, be adjustable, final or minimum, in respect of any income to such extent and with such conditions as may be specified.

(3) The provisions of sub-section (1) of section 235 shall apply to the persons as specified therein unless specifically exempted under the income tax general order issued under sub-section (2).

(4) The provisions of section 100BA and rule 1 of the Tenth Schedule shall not apply to the tax collectible under this section unless specifically provided in respect of the person or class of persons mentioned in the income tax general order issued under sub-section (2).