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The Income-tax Ordinance, 1984

( Ordinance NO. XXXVI OF 1984 )

Chapter XII

REQUIREMENT OF FURNISHING CERTAIN INFORMATION

Information regarding filing of return by employees
1[108A. (1) Every employee shall furnish the following information to the employer by the fifteenth day of April each year-
 
(i) Taxpayer’s Identification Number;
 
(ii) Date of filing of the return of income; and
 
(iii) The serial number provided by the income tax authority upon filing of the return of income.
 
(2) Any person responsible for making any payment which is an income of the payee classifiable under the head "Salaries", shall, by the thirtieth day of April of each year, furnish to such income tax authority and in such manner as may be prescribed, a statement containing the following information regarding the payee:-
 
(i) The name, designation and the Taxpayer’s Identification Number;
 
(ii) Date of filing of the return of income;
 
(iii) The serial number provided by the income tax authority upon filing of the return;
 
(3) Nothing in this section shall apply to a payment made by the Government.]

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