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s. 158

Time of deduction of tax

Procedure

(a) in the case of deduction under section 151, at the time the amount is paid or credited to the account of recipient , whichever is earlier ; and (b) in other cases, at the time the amount is actually paid ;and (c) amount actually paid shall have the meaning as may be prescribed. Division IV General Provisions Relating to the Advance Payment of Tax or the Deduction of Tax at Source
Amendment history (15)
  • Added by the Finance Act, 2004.
  • The words “deducted” substituted by the Finance Act, 2012.
  • Section 156B omitted through Finance Act, 2020 dated 30 June, 2020 the omitted section read as
  • Omitted by the Finance Act, 2002. The omitted section 157
  • Substituted by the Finance Act, 2002. The substituted section 158
  • Inserted by the Finance Act, 2003.
  • Substituted “.” By Finance Act, 2015.
  • Added by the Finance Act, 2015.
  • The words “paid to a person” omitted by the Finance Act, 2003.
  • Inserted by the Finance Act, 2002.
  • Comma substituted by a semi colon and a new clause (c) added by the Finance Act, 2014.
  • The expression “section 100C” substituted by the Finance Act, 2021.
  • The words inserted through Finance Act, 2020 dated 30 June, 2020
  • Full stop substituted and three provisos added by the Finance Act, 2021.
  • The word “the” omitted by the Finance Act, 2004.

Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.

Source FBR PDF page 341

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.