Lahore 22°C
Advance tax on sales to distributors, dealers and wholesalers
Related tools:Distribution WHT rates
(1) Every manufacturer or commercial importer at the time of sale to distributors, dealers and wholesalers, shall collect advance tax at the rate specified in Division XIV of Part IV of the First Schedule, from the aforesaid person to whom such sales have been made.
(2) Credit for tax collected under sub-section (1) shall be allowed in computing the tax due by the distributor, dealer or wholesaler on the taxable income for the tax year in which the tax was collected.
(2) Credit for tax collected under sub-section (1) shall be allowed in computing the tax due by the distributor, dealer or wholesaler on the taxable income for the tax year in which the tax was collected.
Amendment history (6)
- Section 236D and 236F omitted through Finance Act, 2020 dated 30 June, 2020 the omitted sections
- Added by the Finance Act, 2013.
- Inserted by the Finance Act, 2015.
- Inserted by the Finance Act, 2018
- Section 236HA omitted by the Finance Act, 2021. The omitted section
- Section 236I omitted by the Finance Act, 2022. The omitted section
Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.
Source FBR PDF page 486
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.