PSC_CODE PSC_NAME PSC_PAY_NATURE PSC_PAY_SECTION PSC_DESCRIPTION PSC_ACTIVE 01 149 Salary 14901 Salary - Federal - SUKU 1 02 149 Salary 14902 Salary - Govt. Employees (Other than Federal) 1 03 151(1)(c) Profit on Debt 15103 Profit on debt paid or credited to a resident person on securities of Federal or Provincial Government or a local authority 1 04 151(1)(b) Profit on Debt 15102 Profit on debt paid or credited t a resident person on account of deposit with a banking company or financial institution 1 05 152(2) Payment to Non-Resident 15205 Payment to a non-resident person or any other account including profit on debt but excluding those covered U/s 152(3) 1 06 152(1) Payment to Non-Resident 15201 Payment to non-resident person on account of royalty or fee for technical services 1 07 153(1)(a) Payments of Goods and Services 15301 Payment to a resident person or a PE of a non-resident on account of sale of goods @ 1.5% 1 08 153(1)(b) Payments of Goods and Services 15303 Payment to a resident person or a PE of a non-resident on account of services rendered or provided 1 09 153(1)(c) Payments of Goods and Services 15304 Payment to a resident person or a PE of a non-resident on account of execution of a contract, other than contract for sale of goods or services rendered or provided 1 10 233 Brokerage and Commission 23301 Payment of brokerage or commission @ 10% 1 11 148 Imports 14081 Import of goods @ 6% 1 12 137/1 Admitted Income Tax 9203 Admitted Income Tax 1 13 147 Advance Income Tax 9202 Advance Income Tax 1 14 154(1) Exports 15401 Realization of proceeds of exports of goods @ 0.75%, as prescribed in Division (IV) of part III of the First Schedule 1 15 153(1)(b)/11 Goods (Final) 64060153 Payment to electronic / print media for advertising Services u/s 153(1)(b) 1 16 149/3 Salary (Adjustable) 64020004 Salary of Other Employees u/s 149 1 17 155 Rent (Adjustable) 64080001 Rent of Immovable Property u/s 155 1 18 236G/1 Goods (Adjustable) 64150701 Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G 1 19 151/4 Profit on Debt (Adjustable) 64040004 Profit on Debt u/s 151 from Others 1 20 153(1)(a)/4 Goods (Final) 64060058 Payment for Goods u/s 153(1)(a) 1 21 153(1)(a)/5 Goods (Final) 64060059 Payment for Goods u/s 153(1)(a) 1 22 153(1)(b)/4 Services (Final) 64060166 Payment for Services u/s 153(1)(b) 1 23 153(1)(b)/5 Services (Final) 64060170 Payment for Services u/s 153(1)(b) 1 24 153(1)(c)/1 Contract (Final) 64060264 Receipts from Contracts u/s 153(1)(c) 1 25 153(1)(a) Payments of Goods and Services 15302 Payment to a resident person or a PE of a non-resident on account of sale of goods @ 3.5% 1 26 233/1 Commission (Final) 64120070 Brokerage / Commission (Advertising Agencies) u/s 233 1 27 233/2 Commission (Final) 64120074 Brokerage / Commission (others) u/s 233 1 28 153(1)(b)/19 Specified Services (Final) 64060156 Payment for Specified Services u/s 153(1)(b) 1 29 153(1)(a)/26 Specified Goods (Adjustable) 64060032 Payment for Goods u/s 153(1)(a) @0.25% 1 30 153(1)(c)/12 Contract (Final) 64060263 Receipts from Contracts u/s 153(1)(c) 1 31 234 Transport Business 23401 Alongwith motor vehicle tax - Goods Transport Vehicles as per Division III Part-IV of First Schedule 1 32 150 Dividends 15001 Dividend paid to public companies, insurance companies and resident companies @ 5% 1 33 150 Dividends 15002 Dividend paid to others @ 10% 1 34 155 Property Income 15501 Payment of rent of immovable property 1 35 156 Prize & Winnings 15601 Payment of prize on prize bond @ 10% 1 36 151(1)(a) Profit on Debt 15101 Profit on debt paid or credited to a resident person on schemes of National Savings and P.O Saving Accounts 1 37 235 Electricity Consumption 23501 Alongwith electricity consumption bills 1 38 147 Advance Tax 1 39 137 Tax due on the basis of return 1 40 113 Minimum Tax @ 0.5% of the turn over 1 41 137 Tax due on the basis of an order 1 42 WWF WWF @ 2% of total income as defined in WWF Ordinance 1 43 Misc. Appeal Fee/ Copy Fee/ etc. 1 44 7 Tax @ 8% on non-resident persons operating ships 1 45 7 Tax @ 3% on non-resident persons operating aircrafts 1 46 236 Phone Users 23601 Telephone subscribers (other than Mobile Phone subscribers) 1 47 113A Tax @ 0.75% of the turn over for retailers having turnover upto Rs. 5 million 1 48 154(3A) Exports 15408 Export of goods by an industrial undertaking located in an export processing zone 1 49 156A 15603 Payment of commission on petroleum products of petrol pump operators @ 10% 1 50 233A(1) Stock Exchange 23303 On value of shares purchased or sold by a member of a stock exchange in lieu of its commission income @ 0.01% 1 51 233A(1) Stock Exchange 23304 On value of shares traded by a person through a member of a stock exchange @ 0.01% 1 52 233A(1) Stock Exchange 23305 On financing of CFS (badla) in shares business @ 10% 1 53 113B Tax @ 1% of the turn over for retailers having turnover exceeding Rs. 5 million 1 54 231A Cash Withdrawal 23101 Cash withdrawal from banks @ 0.2% 1 55 156 Prize & Winnings 15602 Payment of winnings from a raffle, lottery, cross-word puzzle or quiz; and prize offered by companies for promotion of sale @ 20% 1 56 152(1A)(b) Payment to Non-Resident 15203 Payment to a non-resident on account of any other contract for construction or services rendered relating thereto 1 57 149 Salary 14903 Salary - Others 1 58 151(1)(d) Profit on Debt 15104 Profit on debt paid or credited to a resident person on any bond, certificate, debenture, security or any other instrument by a banking company, financial institution, company incorporated under Companies Ordinance, 1984, or a finance society 1 59 152(1A)(a) Payment to Non-Resident 15202 Payment to a non-resident on account of a contract or sub-contract under a construction, assembly or installation project in Pakistan, including a contract for supply of supervisory activities in relation to such project 1 60 152(1A)(c) Payment to Non-Resident 15204 Payment to a non-resident person on account of contract for advertisement services rendered by TV Satellite Channels 1 61 154(1) Exports 15402 Realization of proceeds of exports of goods @ 1%, as prescribed in Division (IV) of part III of the First Schedule 1 62 154(1) Exports 15403 Realization of proceeds of exports of goods @ 1.25%, as prescribed in Division (IV) of part III of the First Schedule 1 63 154(1) Exports 15404 Realization of proceeds of exports of goods @ 1.5%, as prescribed in Division (IV) of part III of the First Schedule 1 64 154(3) Exports 15407 Realization of proceeds of sale of goods to an exporter under an inland back-to-back letter of credit etc 1 65 154(3B) Exports 15409 Payment against sale of goods by an indirect exporter to a direct exporter or an export house registered under DTRE Rules, 2001 1 66 156B 15604 Withdrawal from pension fund as per section 12(6) 1 67 154(2) Exports 15405 Realization of indenting commission in foreign exchange on imports @ 5% 1 68 234 Transport Business 23402 Alongwith motor vehicle tax - Passanger Transport Vehicles as per Division III Part-IV of First Schedule 1 69 234 Transport Business 23403 Alongwith motor vehicle tax - Other Private Vehicles as per Division III Part-IV of First Schedule 1 70 236 Phone Users 23602 Mobile phone subscribers including pre-paid card users 1 71 WPPF WPPF-Unutilized sum from companies contribution to WPPF @ 5% of accounting prifit 1 72 148 Imports 14082 Import of capital goods @ 1% (Clause 13G, 2nd Schedule) 1 73 148 Imports 14083 Import of scrap/stationery items @ 2% (Clause 13H, 2nd Schedule) 1 74 154(2) Exports 15406 Realization of indenting commission in foreign exchange on exports @ applicable to exports 1 75 148 Imports 14084 Import of Edible oil @ 3% (Clasue 13, 2nd Schedule) 1 76 153(1A) Payments of Goods and Services 15305 Payment to a resident person or a PE of a non-resident on account of rendering of or providing of services of stitching, dyeing, printing, embriodery, washing, sizing and weaving 1 77 WT Wealth Tax 1 78 CVT On purchase of Shares,modaraba certificates 1 79 CVT On motor Vehicles 1 80 233 Brokerage and Commission 23302 Payment of commission (advertising agents) @ 5% 1 81 150 Dividends 15003 Dividend at reduced rate @ 7.5% 1 82 CVT On Immovable property -other than Commercial property and residential flats 1 83 CVT On commercial immovable property 1 84 CVT On Residential Flats 1 85 Refunds Refunds - Adjustments (for departmental use only) 1