Lahore 22°C
Advance tax on functions and gatherings
(1) Every prescribed person shall collect advance tax at the rate specified in Division Xl of Part IV of the function in a marriage hall, marquee, hotel, restaurant, commercial lawn, club, a
(a)
(b) community place or any other place used for such purpose, subject to such conditions or limitations as may be prescribed.
(2) Where the food, service or any other facility is provided by any other person, the prescribed person shall also collect advance tax on the payment for such food, service or facility at the rate specified in Division Xl of Part IV of the First Schedule from the person arranging or holding the function.
(3) The advance tax collected under sub-section (1) and subsection (2) shall be adjustable.
(4) ln this section –
(a) "function" includes any wedding related event, a seminar, a workshop, a session, an exhibition, a concert, a show, a party or any other gathering held for such purpose; and (b) "prescribed person" includes the owner, a lease-holder, an operator or a manager of a marriage hall, marquee, hotel, restaurant, commercial lawn, club, a community place or any other place used for such purpose.
(a)
(b) community place or any other place used for such purpose, subject to such conditions or limitations as may be prescribed.
(2) Where the food, service or any other facility is provided by any other person, the prescribed person shall also collect advance tax on the payment for such food, service or facility at the rate specified in Division Xl of Part IV of the First Schedule from the person arranging or holding the function.
(3) The advance tax collected under sub-section (1) and subsection (2) shall be adjustable.
(4) ln this section –
(a) "function" includes any wedding related event, a seminar, a workshop, a session, an exhibition, a concert, a show, a party or any other gathering held for such purpose; and (b) "prescribed person" includes the owner, a lease-holder, an operator or a manager of a marriage hall, marquee, hotel, restaurant, commercial lawn, club, a community place or any other place used for such purpose.
Amendment history (3)
- Section 236CA omitted by the Finance Act, 2026. The omitted section
- Section 236D and 236F omitted through Finance Act, 2020 dated 30 June, 2020 the omitted sections
- Added by the Finance Act, 2013.
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 485
Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.