Registry entry

Pakistan FBR Annex-A — Adjustable Tax Collected / Deducted

The Federal Board of Revenue's (FBR) official 'Manual Return' workbook for individuals, Tax Year 2024 edition, worksheet 'Annex-A' — "Adjustable Tax Collected / Deducted", the schedule of withholding/advance-tax amounts collected or deducted from the taxpayer at source across forty named categories under specific sections of the Income Tax Ordinance, 2001 (imports under section 148, directorship fees, profit on debt, payments to non-residents, payments for goods/services/contracts, motor vehicle fees and taxes, utility bills, property transfers, and similar withholding points), each reported as a receipts/value amount and a tax-collected/deducted amount. This is the sixth schema authored from this same nine-worksheet workbook, alongside the already-modelled 'IND (PROP-CG-OS)' (Form IT-1B, `pk/fbr/annual-individual-income-tax-return-it-1b`), 'IND (BUS PLUS)' (Form IT-2, `pk/fbr/annual-individual-income-tax-return-it-2`), and 'Wealth Statement' (`pk/fbr/wealth-statement`) worksheets. Unlike those three sibling worksheets, this Annex's own single `dataValidations` rule validates both amount columns uniformly across every one of its forty rows, including the headline 'Adjustable Tax [Sum of 2 to 38]' total itself (Sr. 1) — a materially different shape from the sibling worksheets, where each one's own headline category totals were confirmed by the *absence* of a numeric-entry validation rule to be computed subtotals, and were excluded from those documents on that basis. Because this Annex's own total row carries the identical fillable-numeric constraint as every one of its thirty-nine components, this version models all forty rows — the total and every named category — as individually reportable fields, each split into its own receipts/value and tax-collected/deducted amount, following the same registry convention already used for IT-2's Other Sources and Foreign Income sub-item breakdowns (a fixed, small, individually printed and coded set of line items, not a dynamic repeating table gated behind GSP-0009). This document opens no new vertical for Pakistan (Taxes was already opened by `pk/fbr/annual-individual-income-tax-return-it-1b`); it is this workbook's sixth companion schema. Annexes B through F remain this workbook's own disclosed, open backlog for a future cycle. This document describes the form only; it does not submit anything on the filer's behalf, and does not imply endorsement by the Islamic Republic of Pakistan or the Federal Board of Revenue. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Pakistan.

Registry entry

pk/fbr/annexure-a-adjustable-tax

Jurisdiction
Pakistan · national
Version
1.0.0
Verification
draft
Authority
Federal Board of Revenue

Authoritative source FBR 'Manual Return' workbook for individuals, Tax Year 2024 edition, worksheet 'Annex-A' — "Adjustable Tax Collected / Deducted"

Machine access

Schema document
registry/pk/fbr/annexure-a-adjustable-tax/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/pk/fbr/annexure-a-adjustable-tax/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

87 fields, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Fields

  • taxpayerName string required

    Full name of the individual taxpayer this annexure belongs to.

  • taxpayerCnic string required

    Taxpayer's 13-digit Computerized National Identity Card (CNIC) number, issued by NADRA. This worksheet's own header block carries no separate data-validation rule for this cell, unlike the sibling IT-1B/IT-2/Wealth Statement worksheets' own CNIC cells; the same 13-digit format is applied here for consistency with those sibling worksheets from the same workbook.

    pattern
  • taxpayerNtn string optional

    Taxpayer's National Tax Number (NTN), if different from or in addition to the CNIC.

  • taxYear string required

    The tax year this annexure covers, e.g. "2024". This source is itself the Tax Year 2024 edition of the Manual Return workbook.

  • adjustableTaxValue number optional

    Sr. 1, Code 640000 — "Adjustable Tax [Sum of 2 to 38]" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • adjustableTaxCollected number optional

    Sr. 1, Code 640000 — "Adjustable Tax [Sum of 2 to 38]" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • importGoods148At1PercentValue number optional

    Sr. 2, Code 64010002 — "Import u/s 148 @1%" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • importGoods148At1PercentCollected number optional

    Sr. 2, Code 64010002 — "Import u/s 148 @1%" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • importGoods148At2PercentValue number optional

    Sr. 3, Code 64010004 — "Import u/s 148 @2%" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • importGoods148At2PercentCollected number optional

    Sr. 3, Code 64010004 — "Import u/s 148 @2%" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • importGoods148At3PercentValue number optional

    Sr. 4, Code 64010006 — "Import u/s 148 @3%" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • importGoods148At3PercentCollected number optional

    Sr. 4, Code 64010006 — "Import u/s 148 @3%" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • importGoods148At3Point5PercentValue number optional

    Sr. 5, Code 64010084 — "Import u/s 148 @3.5%" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • importGoods148At3Point5PercentCollected number optional

    Sr. 5, Code 64010084 — "Import u/s 148 @3.5%" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • importGoods148At4PercentValue number optional

    Sr. 6, Code 64010008 — "Import u/s 148 @ 4%" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • importGoods148At4PercentCollected number optional

    Sr. 6, Code 64010008 — "Import u/s 148 @ 4%" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • directorshipFee149Value number optional

    Sr. 8, Code 64020005 — "Directorship Fee u/s 149(3) @20%" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • directorshipFee149Collected number optional

    Sr. 8, Code 64020005 — "Directorship Fee u/s 149(3) @20%" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • profitOnDebt151Value number optional

    Sr. 9, Code 64040005 — "Profit on debt u/s 151 @ 15%" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • profitOnDebt151Collected number optional

    Sr. 9, Code 64040005 — "Profit on debt u/s 151 @ 15%" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • paymentGoodsServicesContractsRentNonResident152Value number optional

    Sr. 10, Code 64050007 — "Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2)" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • paymentGoodsServicesContractsRentNonResident152Collected number optional

    Sr. 10, Code 64050007 — "Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2)" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • profitOnDebtNonResident152Value number optional

    Sr. 11, Code 64050008 — "Profit on Debt to a Non-Resident u/s 152(2)" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • profitOnDebtNonResident152Collected number optional

    Sr. 11, Code 64050008 — "Profit on Debt to a Non-Resident u/s 152(2)" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • paymentGoodsPeNonResident152AValue number optional

    Sr. 12, Code 64050009 — "Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • paymentGoodsPeNonResident152ACollected number optional

    Sr. 12, Code 64050009 — "Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • paymentContractsPeNonResident152AValue number optional

    Sr. 13, Code 64050012 — "Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • paymentContractsPeNonResident152ACollected number optional

    Sr. 13, Code 64050012 — "Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • paymentGoods153At1PercentValue number optional

    Sr. 14, Code 64060002 — "Payment for Goods u/s 153(1)(a) @1%" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • paymentGoods153At1PercentCollected number optional

    Sr. 14, Code 64060002 — "Payment for Goods u/s 153(1)(a) @1%" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • paymentGoods153At1Point5PercentValue number optional

    Sr. 15, Code 64060003 — "Payment for Goods u/s 153(1)(a) @1.5%" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • paymentGoods153At1Point5PercentCollected number optional

    Sr. 15, Code 64060003 — "Payment for Goods u/s 153(1)(a) @1.5%" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • paymentGoods153At2Point5PercentValue number optional

    Sr. 16, Code 64060005 — "Payment for Goods u/s 153(1)(a) @2.5%" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • paymentGoods153At2Point5PercentCollected number optional

    Sr. 16, Code 64060005 — "Payment for Goods u/s 153(1)(a) @2.5%" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • paymentGoods153At4Point5PercentValue number optional

    Sr. 17, Code 64060009 — "Payment for Goods u/s 153(1)(a) @4.5%" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • paymentGoods153At4Point5PercentCollected number optional

    Sr. 17, Code 64060009 — "Payment for Goods u/s 153(1)(a) @4.5%" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • advanceTaxCashWithdrawal231ABValue number optional

    unnumbered row, Code 64100101 — "Advance tax on cash withdrawal u/s 231AB" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • advanceTaxCashWithdrawal231ABCollected number optional

    unnumbered row, Code 64100101 — "Advance tax on cash withdrawal u/s 231AB" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • motorVehicleRegistrationFee231BValue number optional

    Sr. 18, Code 64100301 — "Motor Vehicle Registration Fee u/s 231B(1)" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • motorVehicleRegistrationFee231BCollected number optional

    Sr. 18, Code 64100301 — "Motor Vehicle Registration Fee u/s 231B(1)" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • motorVehicleTransferFee231BValue number optional

    Sr. 19, Code 64100302 — "Motor Vehicle Transfer Fee u/s 231B(2)" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • motorVehicleTransferFee231BCollected number optional

    Sr. 19, Code 64100302 — "Motor Vehicle Transfer Fee u/s 231B(2)" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • motorVehicleSale231BValue number optional

    Sr. 20, Code 64100303 — "Motor Vehicle Sale u/s 231B(3)" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • motorVehicleSale231BCollected number optional

    Sr. 20, Code 64100303 — "Motor Vehicle Sale u/s 231B(3)" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • motorVehicleLeasing231BValue number optional

    Sr. 21, Code 64100304 — "Motor Vehicle Leasing u/s 231B(1A) @4%" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • motorVehicleLeasing231BCollected number optional

    Sr. 21, Code 64100304 — "Motor Vehicle Leasing u/s 231B(1A) @4%" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • advanceTaxForeignDomesticWorkers231CValue number optional

    unnumbered row, Code 64151907 — "Advance tax on zforiegn domestic workers u/s 231C" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • advanceTaxForeignDomesticWorkers231CCollected number optional

    unnumbered row, Code 64151907 — "Advance tax on zforiegn domestic workers u/s 231C" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • goodsTransportPublicVehicleTax234Value number optional

    Sr. 22, Code 64130001 — "Goods Transport Public Vehicle Tax u/s 234" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • goodsTransportPublicVehicleTax234Collected number optional

    Sr. 22, Code 64130001 — "Goods Transport Public Vehicle Tax u/s 234" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • passengerTransportPublicVehicleTax234Value number optional

    Sr. 23, Code 64130002 — "Passenger Transport Public Vehicle Tax u/s 234" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • passengerTransportPublicVehicleTax234Collected number optional

    Sr. 23, Code 64130002 — "Passenger Transport Public Vehicle Tax u/s 234" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • privateVehicleTax234Value number optional

    Sr. 24, Code 64130003 — "Private Vehicle Tax u/s 234" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • privateVehicleTax234Collected number optional

    Sr. 24, Code 64130003 — "Private Vehicle Tax u/s 234" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • electricityBillDomesticConsumer235Value number optional

    Sr. 25, Code 64140101 — "Electricity Bill of Domestic Consumer u/s 235" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • electricityBillDomesticConsumer235Collected number optional

    Sr. 25, Code 64140101 — "Electricity Bill of Domestic Consumer u/s 235" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • telephoneBill236Value number optional

    Sr. 26, Code 64150001 — "Telephone Bill u/s 236(1)(a)" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • telephoneBill236Collected number optional

    Sr. 26, Code 64150001 — "Telephone Bill u/s 236(1)(a)" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • cellphoneBill236Value number optional

    Sr. 27, Code 64150002 — "Cellphone Bill u/s 236(1)(a)" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • cellphoneBill236Collected number optional

    Sr. 27, Code 64150002 — "Cellphone Bill u/s 236(1)(a)" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • prepaidTelephoneCard236Value number optional

    Sr. 28, Code 64150003 — "Prepaid Telephone Card u/s 236(1)(b)" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • prepaidTelephoneCard236Collected number optional

    Sr. 28, Code 64150003 — "Prepaid Telephone Card u/s 236(1)(b)" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • phoneUnit236Value number optional

    Sr. 29, Code 64150004 — "Phone Unit u/s 236(1)(c)" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • phoneUnit236Collected number optional

    Sr. 29, Code 64150004 — "Phone Unit u/s 236(1)(c)" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • internetBill236Value number optional

    Sr. 30, Code 64150005 — "Internet Bill u/s 236(1)(d)" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • internetBill236Collected number optional

    Sr. 30, Code 64150005 — "Internet Bill u/s 236(1)(d)" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • prepaidInternetCard236Value number optional

    Sr. 31, Code 64150006 — "Prepaid Internet Card u/s 236(1)(e)" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • prepaidInternetCard236Collected number optional

    Sr. 31, Code 64150006 — "Prepaid Internet Card u/s 236(1)(e)" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • purchaseByAuction236AValue number optional

    Sr. 32, Code 64150101 — "Purchase by Auction u/s 236A" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • purchaseByAuction236ACollected number optional

    Sr. 32, Code 64150101 — "Purchase by Auction u/s 236A" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • saleTransferImmovableProperty236CValue number optional

    Sr. 33, Code 64150301 — "Sale / Transfer of Immovable Property u/s 236C" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • saleTransferImmovableProperty236CCollected number optional

    Sr. 33, Code 64150301 — "Sale / Transfer of Immovable Property u/s 236C" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • functionsGatheringsCharges236CBValue number optional

    Sr. 34, Code 64150407 — "Functions/gatherings charges u/s 236CB" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • functionsGatheringsCharges236CBCollected number optional

    Sr. 34, Code 64150407 — "Functions/gatherings charges u/s 236CB" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • purchaseOtherCommoditiesDistributors236GValue number optional

    Sr. 35, Code 64150701 — "Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • purchaseOtherCommoditiesDistributors236GCollected number optional

    Sr. 35, Code 64150701 — "Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • purchaseFertilizerDistributors236GValue number optional

    Sr. 36, Code 64150702 — "Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • purchaseFertilizerDistributors236GCollected number optional

    Sr. 36, Code 64150702 — "Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • purchaseByRetailers236HValue number optional

    Sr. 37, Code 64150801 — "Purchase by Retailers u/s 236H" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • purchaseByRetailers236HCollected number optional

    Sr. 37, Code 64150801 — "Purchase by Retailers u/s 236H" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • purchaseByOthersFromRetailers236HValue number optional

    Sr. 38, Code 64150804 — "Purchase by others from Retailers u/s 236H" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • purchaseByOthersFromRetailers236HCollected number optional

    Sr. 38, Code 64150804 — "Purchase by others from Retailers u/s 236H" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • purchaseTransferImmovableProperty236KValue number optional

    Sr. 39, Code 64151101 — "Purchase / Transfer of Immovable Property u/s 236K" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • purchaseTransferImmovableProperty236KCollected number optional

    Sr. 39, Code 64151101 — "Purchase / Transfer of Immovable Property u/s 236K" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • withholdingTaxSaleConsideration37Value number optional

    Sr. 40, Code 64220160 — "Withholding tax on sale consideration u/s 37(6)" — receipts/value amount (column A) subject to this withholding-tax category.

    range: 0–∞
  • withholdingTaxSaleConsideration37Collected number optional

    Sr. 40, Code 64220160 — "Withholding tax on sale consideration u/s 37(6)" — tax collected/deducted amount (column B) under this withholding-tax category.

    range: 0–∞
  • declarationDate date optional

    Date this annexure is signed. Unlike the IT-1B/IT-2 worksheets' own verification blocks, this worksheet carries a bare "Signature: ___ Date: ___" footer with no accompanying declaration paragraph, so no `documents[]` attestation entry is modelled here.

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

  • status: draft
  • verification.method: manual-source-review-v1
  • verification.lastVerifiedAt: 2026-07-31

Why this schema and why now (GOV-5745, "GovSchema Standard Research")

This cycle re-scanned CATALOG.md fresh first rather than trusting the in-repo state from memory. Every jurisdiction disclosed at 5 of 6 verticals was re-checked against the same 16-jurisdiction list the immediately preceding GOV-5738 cycle had already re-confirmed a dead end (AE, BA, BR, CZ, GR, ID, JM, MK, MN, MT, NO, PL, RW, SK, TN, TT) — no new lead found among them. With no jurisdiction-closing candidate available, the strongest actually-open, pre-sourced candidate was this workbook's own disclosed backlog: both the sibling pk/fbr/annual-individual-income-tax-return-it-1b document's own v1.0.0 (GOV-3104) and pk/fbr/annual-individual-income-tax-return-it-2 document's own v1.0.0 (GOV-5738) explicitly named "Annexes A–F" as this same nine-worksheet workbook's open backlog. This cycle picked up Annex-A, the first of the six.

Sources examined

  • Document (id, version): pk/fbr/annexure-a-adjustable-tax / 1.0.0
  • Spec version: GovSchema 0.3.0
  • Authority: Federal Board of Revenue (FBR).
  • Primary source:
    • Direct .xlsx: https://download1.fbr.gov.pk/Docs/2024791373958696MANUALRETURN2024-NEW24-6-2024.xlsx — independently re-fetched this cycle via plain curl: HTTP 200, size 104,097 bytes, sha256 4e2f9874e9a910713fae9a182fc5c5a578bcfd2649d2031f8144c8b5fba96b9f — byte-identical to every prior cycle's own recorded figures for this same workbook (GOV-3104, GOV-5731, GOV-5738), confirming no revision. No login/CAPTCHA gate.
    • Native Office Open XML .xlsx (a zip archive of XML parts), not a PDF. No unzip/pip/openpyxl available in this environment; unzipped directly with Python's built-in zipfile module and the target worksheet's sheetData rows, sharedStrings.xml string table, and dataValidations block were parsed by hand from the raw XML.
    • Confirmed via xl/workbook.xml's own <sheets> element that Annex-A (sheetId="12") maps to r:id="rId3", which xl/_rels/workbook.xml.rels resolves to xl/worksheets/sheet3.xml — the worksheet parsed for this document. The workbook's full 9-sheet inventory (IND (PROP-CG-OS), IND (BUS PLUS), Annex-A through Annex-F, Wealth Statement) was re-confirmed identical to every prior cycle's own finding.

Scope decisions

Annex-A ("Adjustable Tax Collected / Deducted") is a self-contained, single-worksheet withholding-tax schedule: forty named categories, each a tax collected/deducted at source under a specific section of the Income Tax Ordinance, 2001 (imports u/s 148, directorship fees u/s 149, profit-on-debt u/s 151, payments to non-residents u/s 152, payments for goods u/s 153, motor-vehicle fees/taxes u/s 231B/234, utility bills u/s 236, property transfers u/s 236C/236K, and others), each reported as two amounts: "Receipts / Value" (column H) and "Tax Collected / Deducted " (column I).

  1. Header block modelled in full, but structurally narrower than its siblings. Row 3 carries Name and Tax Year (pre-filled 2024, consistent with the workbook's own title and every sibling worksheet's own header); row 4 carries CNIC and NTN. This worksheet has no Address field at all, unlike the IND (PROP-CG-OS) / IND (BUS PLUS) / Wealth Statement worksheets, each of which does carry one — a genuine, disclosed structural difference, not an omission by this schema.
  2. Neither the CNIC cell (C4) nor the NTN cell (I4) carries its own dataValidation rule on this worksheet — this sheet's single dataValidations block (below) covers only the amount columns, H7:I47. By contrast, every sibling worksheet in this workbook does carry an explicit type="whole" rule constraining its own CNIC cell to exactly 13 digits. This document applies the same 13-digit CNIC pattern to taxpayerCnic for consistency with the sibling worksheets from the same workbook, disclosed here as an applied convention rather than a rule independently confirmed on this specific sheet.
  3. All forty data rows (7–47), including the headline total, are uniformly validated. The sheet's single dataValidation rule (type="whole", operator="greaterThanOrEqual", formula1=0, sqref="H7:I47") covers both amount columns across every one of the forty rows — row 7 (Sr. 1, "Adjustable Tax [Sum of 2 to 38]", the headline total) included. This is a materially different validation shape from every sibling worksheet in this same workbook, where the equivalent headline-total row was confirmed, by the absence of any numeric-entry validation rule, to be a computed subtotal and excluded from the schema on that basis (IT-1B's own Property total, IT-2's own Property total, and every one of the Wealth Statement's fifteen category totals). Because this Annex's own total row carries the identical constraint as its own thirty-nine components, this version models all forty rows as individually reportable fields — the total (adjustableTax) and every named category — each split into its own ...Value (column H) and ...Collected (column I) field. This follows the same registry convention already used for IT-2's Other Sources and Foreign Income sub-item breakdowns: a fixed, small, individually printed and coded set of line items, not a dynamic repeating table gated behind GSP-0009.
  4. Row 48's bare "Signature: ___ Date: ___" footer, with no accompanying verification/declaration paragraph (unlike the sibling worksheets' own rows 76–77 / 71–73), is modelled as a single optional declarationDate field; no documents[] attestation entry is included since there is no statement text to quote.

Structural findings disclosed, not corrected

  1. Sr. numbering is not sequential. Sr. 7 is skipped entirely — row 12 is Sr. 6 ("Import u/s 148 @ 4%"), row 13 is Sr. 8 ("Directorship Fee u/s 149(3) @20%"). Two further rows (23 and 28) carry no Sr. number at all, each sitting between two numbered rows (Sr. 17/18 and Sr. 21/22 respectively) — the same "later insertion, not renumbered" signal already disclosed in the Wealth Statement document's own roman-numeral Inflows skip (iv to vi, no v). Modelled as advanceTaxCashWithdrawal231AB (row 23) and advanceTaxForeignDomesticWorkers231C (row 28), named for their own printed labels rather than a fabricated Sr. number.
  2. A likely source-document typo, quoted verbatim and disclosed, not corrected. Row 28's own printed label reads "Advance tax on zforiegn domestic workers u/s 231C" — quoted exactly as printed ([sic]) in the advanceTaxForeignDomesticWorkers231C fields' description, rather than silently corrected to "foreign."
  3. CNIC constraint applied by convention, not independently confirmed on this sheet — see Scope decision 2 above.

Conformance fixtures (Phase 3)

7 fixtures committed under conformance/pk/fbr/annexure-a-adjustable-tax/1.0.0/: 2 valid scenarios plus 5 mutation-control fixtures, each derived from one of the valid fixtures by a single targeted mutation. All 7 were run against a from-scratch, ephemeral field-by-field conformance checker (derived directly from this schema's own fields[], not committed to the repo) before being finalized:

  • valid-single-category-import.json (a taxpayer reporting a single withholding category — Import u/s 148 @1% — plus the matching adjustableTax total) — 0 errors.
  • valid-multiple-categories-mixed.json (a taxpayer reporting several withholding categories spanning import, non-resident payment, motor-vehicle registration, and electricity-bill withholding, plus the matching total) — 0 errors.
  • mutation-control-missing-required-field.json (drops taxYear) — exactly 1 error.
  • mutation-control-missing-required-cnic.json (drops taxpayerCnic) — exactly 1 error.
  • mutation-control-invalid-cnic-pattern.json (sets taxpayerCnic to an 11-digit value) — exactly 1 error.
  • mutation-control-negative-amount.json (sets importGoods148At1PercentValue to a negative amount, violating minimum: 0) — exactly 1 error.
  • mutation-control-invalid-declaration-date-type.json (sets declarationDate to the non-date string "not-a-date") — exactly 1 error.

Structural validation

  • node tools/validate.mjs — 696/696 (full registry, this document included).
  • node tools/validate-ajv.mjs (ajv 2020-12 against spec/v0.3) — 696/696.
  • node tools/verify-sources.mjs registry/pk/fbr/annexure-a-adjustable-tax/1.0.0 — 1 directory, 3 URLs checked, 0 warnings, 0 failures.
  • npm run build-index re-run in tools/govschema-client/ to regenerate registry-index.json with this document included (696 entries).

Maturity

structural-reference: the source workbook's own printed "Annex-A" (Adjustable Tax Collected / Deducted) structure — identification block and all forty named withholding-tax categories with their receipts/value and tax-collected/deducted amounts — is fully transcribed from the genuine, currently-served official Tax Year 2024 edition (a fillable Excel workbook, not a government online-filing system), but no live filing through FBR's own IRIS e-filing channel was attempted. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Islamic Republic of Pakistan or the Federal Board of Revenue.

View the raw record (VERIFICATION.md)

Version history

  • 1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Federal Board of Revenue or any government. The authoritative source is always the live government form and its official instructions.