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Employer’s Certificate

A

[43. Certificate of deduction of tax from salary. - (1) An employer shall issue to every

employee employed by the employer in a financial year a certificate of deduction of tax from salary in the form specified in Part-III of Second Schedule to these rules within sixty days after the end of the employee’s tax year.

(2) Where an employee leaves employment before the end of the financial year, the employer shall issue to the employee a certificate of deduction of tax from salary for the period of employment in the year within seven days after termination of the employee’s employment.

(3) An employer who ceases to carry on business in a financial year shall issue a certificate of deduction of tax from salary to each employee prior to ceasing business.

(4) An employer who fails to issue a certificate of deduction of tax from salary as required under sub-rules (1), (2) or (3) shall commit an offence punishable on conviction under clause (c) of sub-section (1) of section 191.

(5) Where a certificate of deduction of tax from salary has been lost, stolen or destroyed, the recipient of the certificate may request, in writing, that the issuer of the certificate issue a duplicate certificate.

(6) Where a request has been made under sub-rule (5), the issuer of the certificate shall comply with the request and the certificate so issued shall be clearly marked “duplicate”. (7) The certificate of deduction of tax issued by an employer to an employee shall be treated an “Employer’s Certificate in lieu of Return of Income” for the purposes of rule 35.]

A

Earlier Rule 43 substituted by S.R.O. 651(I)/2004, dated 30th July, 2004.

B

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B

Earlier Rule 44 omitted by S.R.O. 651(I)/2004, dated 30th July, 2004.

C

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C

Earlier Rule 45 omitted by S.R.O. 651(I)/2004 dated 30th July, 2004.

D

[46. Certificate issuing authorities – (1) An employer’s certificate in lieu of return of income

referred to in rule 43 shall, in the case of a Government employee, be prepared and issued to the employee by-

Division I Employer’s Certificate

1

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(a) civil audit officers for all gazetted officers and others who draw their pay from audit offices on separate bills and also for all pensioners who draw their pensions from audit offices;

(b) chief accounts officer, Ministry of Foreign Affairs, for all gazetted officers and others in the employment of the said Ministry;

(c) treasury officers for all gazetted officers and others who draw their pay from treasuries on separate bills without countersignature and also for all pensioners who draw their pensions from treasuries;

(d) heads of civil or military offices for all non-gazetted officers whose pay is drawn on establishment bills or on bills countersigned by the head of office;

(e) forest disbursing officers and Public Works Department disbursing officers in cases where direct payment from treasuries is not made, for themselves and their establishments;

(f) head postmasters for,--

(i) themselves, their gazetted subordinates and the establishments of which the establishment pay bills are prepared by them;

(ii) supervising and controlling gazetted officers of whose headquarters post offices they are in-charge; and

(iii) pensioners drawing their pensions through post offices; (g) head record clerks or account officer railway mail service, for

themselves and all the staff whose pay is drawn in their establishment pay bills; and

(h) the disbursing officers in the case of the administrative and audit officers;

(i) controllers of military accounts (including divisional military supply, marine and field controllers) for all gazetted military officers under their audit;

(j) disbursing officers in the military works department for themselves and their establishments; or

(k) chief accounts officers or chief auditor of railways concerned for all railway employees under their audit.

(2) An employer’s certificate in lieu of return of income referred to in rule 43 shall, in any other case, be prepared and issued to the employee by,-

(a) the designated officer of the department under specific order, (b) secretary of company;

(c) accounts officer authorized in this behalf for payment of salary; (d) managing member or partner of an association of persons; or

employer; and”

D Earlier Substituted by S.R.O. 651(I)/2004, dated 30th July, 2004.

1

Omitted by SRO 1062(I)/2007, dated 27.10.2007. The omitted Rule 41 read as follows:

“41. Certificate of deduction of tax from salary.- (1) As required under sub-section (1) of section 164, any person responsible for deducting tax from salary under section 149 shall issue a certificate to the person from whom tax has been deducted, in the form as set out in Part III of the Second Schedule to these rules, within forty-five days after the end of the financial year.

(2) Where the employment of an employee ceases for any reason before the end of the financial year, the certificate under sub-rule (1) shall be issued for the period of employment in that year within seven days of the ceasing of the employment or at the time of making payment of final settlement whichever is later.

Division II

Certificate for Collection or Deduction of Tax other than salary

42. Certificate of collection or deduction of tax 1[ ].- (1) As required under

sub-section (1) of section 164, any person responsible for-

(a) collecting tax under Division II of Part V of Chapter X of the Ordinance;

(b) deducting tax from a payment under Division III of Part V of Chapter X of the Ordinance, except in the case of salary;

(c) collecting or deducting tax under Chapter XII of the Ordinance; or (d) deducting tax under the Sixth Schedule to the Ordinance,

shall issue a certificate to the person from whom tax has been collected or deducted, in the form as set out in Part VII of the Second Schedule to these rules, within fifteen days after the end of the financial year or discontinuation of business etc.

(2) Where the person from whom tax has been collected or deducted requests for the issuance of the certificate before the end of the financial year, the certificate under sub-rule (1) shall be issued for the period in that year within seven days of the request made.

(3) Where the certificate issued under sub-rule (1) or sub-rule (2) has been lost, stolen or destroyed the recipient of the certificate may request, in writing, to the issuer of the certificate to issue a duplicate thereof.

(4) Where a request has been made under sub-rule (3), the issuer of the certificate shall comply with the request and the certificate so issued shall be clearly marked “duplicate”.

(5) The certificate issued under sub-rule (1), (2) or sub-rule (3) shall be in duplicate and serially numbered.