{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "pk/fbr/annexure-a-adjustable-tax",
  "version": "1.0.0",
  "title": "Pakistan FBR Annex-A — Adjustable Tax Collected / Deducted",
  "description": "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.",
  "status": "draft",
  "jurisdiction": {
    "country": "PK",
    "level": "national"
  },
  "authority": {
    "name": "Federal Board of Revenue",
    "abbreviation": "FBR",
    "url": "https://www.fbr.gov.pk"
  },
  "process": {
    "type": "filing",
    "language": "en"
  },
  "source": {
    "url": "https://download1.fbr.gov.pk/Docs/2024791373958696MANUALRETURN2024-NEW24-6-2024.xlsx",
    "retrievedAt": "2026-07-31",
    "documentRef": "FBR 'Manual Return' workbook for individuals, Tax Year 2024 edition, worksheet 'Annex-A' — \"Adjustable Tax Collected / Deducted\""
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-31",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-31",
    "notes": "GOV-5745 ('GovSchema Standard Research'). Re-scanned CATALOG.md fresh first: every jurisdiction disclosed at 5 of 6 verticals was re-confirmed a re-screened dead end or structurally-blocked candidate from a prior cycle (per the immediately preceding GOV-5738 cycle's own finding), with no genuinely new lead among them. The strongest actually-open, pre-sourced candidate was this workbook's own disclosed backlog: both the `pk/fbr/annual-individual-income-tax-return-it-1b` (GOV-3104) and `pk/fbr/annual-individual-income-tax-return-it-2` (GOV-5738) documents' own v1.0.0 descriptions explicitly named 'Annexes A–F' as this workbook's open backlog. Independently re-fetched the same workbook this cycle via plain `curl`: HTTP 200, size 104,097 bytes, sha256 `4e2f9874e9a910713fae9a182fc5c5a578bcfd2649d2031f8144c8b5fba96b9f` — byte-identical to the figures every prior cycle recorded, confirming no revision. Unzipped directly via Python's `zipfile` (no `unzip`/pip/openpyxl in this environment) and 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`; parsed that sheet's own `sheetData` rows, `xl/sharedStrings.xml` table, and its own `dataValidations` block by hand from the raw XML.\n\nThis sheet's own header block (rows 1–6) differs structurally from its IT-1B/IT-2/Wealth Statement siblings: it carries only Name (row 3), Tax Year (row 3, pre-filled `2024`), CNIC (row 4), and NTN (row 4) — no separate Address field, unlike those three siblings. Neither the CNIC cell (C4) nor the NTN cell (I4) carries its own `dataValidation` rule on this sheet, unlike the sibling worksheets' own CNIC/NTN cells; the same 13-digit CNIC pattern already established across this workbook's other worksheets is applied here for consistency, disclosed as an assumption rather than a rule confirmed on this specific sheet.\n\nThe sheet's own single `dataValidation` rule (`type=\"whole\"`, `operator=\"greaterThanOrEqual\"`, `formula1=0`, `sqref=\"H7:I47\"`) was decoded to cover both amount columns (H, \"Receipts / Value\"; I, \"Tax Collected / Deducted\") uniformly across all forty data rows (7–47), **including row 7 itself** — Sr. 1, \"Adjustable Tax [Sum of 2 to 38]\", the headline total. 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 total row carries the identical constraint as its own thirty-nine components, this version models all forty rows as individually reportable fields — disclosed as a genuine, observed structural difference, not a modelling inconsistency.\n\nTwo source-document artifacts were independently spotted and are disclosed, not corrected: (1) Sr. numbering is not sequential — Sr. 7 is skipped entirely (row 12 is Sr. 6, row 13 is Sr. 8), and two rows (23 and 28) carry no Sr. number at all, sitting between Sr. 17/18 and Sr. 21/22 respectively — the same 'later insertion, not renumbered' pattern already disclosed in the Wealth Statement's own roman-numeral Inflows skip; (2) row 28's own printed label reads \"Advance tax on zforiegn domestic workers u/s 231C\" (a source-document typo, \"zforiegn\" for \"foreign\"), quoted verbatim with `[sic]` in the field's own description rather than silently corrected.\n\nThe sheet's own row 48 carries a bare \"Signature: ___ Date: ___\" footer with no accompanying verification/declaration paragraph (unlike the IT-1B/IT-2 worksheets' own rows 76–77/71–73), so no `documents[]` attestation entry is modelled here; only a single optional `declarationDate` field is modelled from that row.\n\n7 conformance fixtures committed under `conformance/pk/fbr/annexure-a-adjustable-tax/1.0.0/`: 2 valid scenarios (a taxpayer reporting a single withholding category plus the matching total; a taxpayer reporting several withholding categories across import, non-resident-payment, motor-vehicle, and utility-bill lines plus the matching total) and 5 mutation-control fixtures (a missing statically-required `taxYear`, a missing required `taxpayerCnic`, an out-of-range CNIC pattern violation, a negative amount on a `minimum: 0` field, and an invalid `declarationDate` type) were run against a from-scratch, ephemeral field-by-field conformance checker (derived directly from this schema's own `fields[]`, not committed) before being finalized: both valid scenarios at 0 errors, all 5 mutation controls each raising exactly 1 error. Validated clean with `node tools/validate.mjs` and `node tools/validate-ajv.mjs`, individually and as part of the full registry run. Pakistan remains at 3 of 6 verticals (a sixth schema within the already-open Taxes vertical, not a new vertical); Annexes B through F remain this workbook's own disclosed, open backlog."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-31"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "taxpayerName",
      "label": "Name",
      "type": "string",
      "required": true,
      "description": "Full name of the individual taxpayer this annexure belongs to.",
      "sourceRef": "Worksheet 'Annex-A', row 3 — \"Name*\""
    },
    {
      "name": "taxpayerCnic",
      "label": "CNIC",
      "type": "string",
      "required": true,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 4 — \"CNIC*\" (cell C4, not itself data-validation-constrained on this sheet)",
      "validation": {
        "pattern": "^\\d{13}$"
      }
    },
    {
      "name": "taxpayerNtn",
      "label": "NTN",
      "type": "string",
      "required": false,
      "description": "Taxpayer's National Tax Number (NTN), if different from or in addition to the CNIC.",
      "sourceRef": "Worksheet 'Annex-A', row 4 — \"NTN\" (cell I4, not itself data-validation-constrained on this sheet)"
    },
    {
      "name": "taxYear",
      "label": "Tax Year",
      "type": "string",
      "required": true,
      "description": "The tax year this annexure covers, e.g. \"2024\". This source is itself the Tax Year 2024 edition of the Manual Return workbook.",
      "sourceRef": "Worksheet 'Annex-A', row 3 — \"Tax Year\", pre-filled \"2024\""
    },
    {
      "name": "adjustableTaxValue",
      "label": "Adjustable Tax [Sum of 2 to 38] — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 1, Code 640000 — \"Adjustable Tax [Sum of 2 to 38]\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 7 — Sr. 1, Code 640000, \"Adjustable Tax [Sum of 2 to 38]\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "adjustableTaxCollected",
      "label": "Adjustable Tax [Sum of 2 to 38] — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 1, Code 640000 — \"Adjustable Tax [Sum of 2 to 38]\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 7 — Sr. 1, Code 640000, \"Adjustable Tax [Sum of 2 to 38]\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importGoods148At1PercentValue",
      "label": "Import u/s 148 @1% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 2, Code 64010002 — \"Import u/s 148 @1%\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 8 — Sr. 2, Code 64010002, \"Import u/s 148 @1%\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importGoods148At1PercentCollected",
      "label": "Import u/s 148 @1% — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 2, Code 64010002 — \"Import u/s 148 @1%\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 8 — Sr. 2, Code 64010002, \"Import u/s 148 @1%\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importGoods148At2PercentValue",
      "label": "Import u/s 148 @2% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 3, Code 64010004 — \"Import u/s 148 @2%\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 9 — Sr. 3, Code 64010004, \"Import u/s 148 @2%\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importGoods148At2PercentCollected",
      "label": "Import u/s 148 @2% — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 3, Code 64010004 — \"Import u/s 148 @2%\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 9 — Sr. 3, Code 64010004, \"Import u/s 148 @2%\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importGoods148At3PercentValue",
      "label": "Import u/s 148 @3% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 4, Code 64010006 — \"Import u/s 148 @3%\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 10 — Sr. 4, Code 64010006, \"Import u/s 148 @3%\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importGoods148At3PercentCollected",
      "label": "Import u/s 148 @3% — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 4, Code 64010006 — \"Import u/s 148 @3%\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 10 — Sr. 4, Code 64010006, \"Import u/s 148 @3%\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importGoods148At3Point5PercentValue",
      "label": "Import u/s 148 @3.5% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 5, Code 64010084 — \"Import u/s 148 @3.5%\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 11 — Sr. 5, Code 64010084, \"Import u/s 148 @3.5%\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importGoods148At3Point5PercentCollected",
      "label": "Import u/s 148 @3.5% — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 5, Code 64010084 — \"Import u/s 148 @3.5%\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 11 — Sr. 5, Code 64010084, \"Import u/s 148 @3.5%\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importGoods148At4PercentValue",
      "label": "Import u/s 148 @ 4% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 6, Code 64010008 — \"Import u/s 148 @ 4%\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 12 — Sr. 6, Code 64010008, \"Import u/s 148 @ 4%\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "importGoods148At4PercentCollected",
      "label": "Import u/s 148 @ 4% — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 6, Code 64010008 — \"Import u/s 148 @ 4%\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 12 — Sr. 6, Code 64010008, \"Import u/s 148 @ 4%\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "directorshipFee149Value",
      "label": "Directorship Fee u/s 149(3) @20% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 8, Code 64020005 — \"Directorship Fee u/s 149(3) @20%\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 13 — Sr. 8, Code 64020005, \"Directorship Fee u/s 149(3) @20%\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "directorshipFee149Collected",
      "label": "Directorship Fee u/s 149(3) @20% — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 8, Code 64020005 — \"Directorship Fee u/s 149(3) @20%\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 13 — Sr. 8, Code 64020005, \"Directorship Fee u/s 149(3) @20%\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "profitOnDebt151Value",
      "label": "Profit on debt u/s 151 @ 15% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 9, Code 64040005 — \"Profit on debt u/s 151 @ 15%\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 14 — Sr. 9, Code 64040005, \"Profit on debt u/s 151 @ 15%\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "profitOnDebt151Collected",
      "label": "Profit on debt u/s 151 @ 15% — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 9, Code 64040005 — \"Profit on debt u/s 151 @ 15%\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 14 — Sr. 9, Code 64040005, \"Profit on debt u/s 151 @ 15%\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsServicesContractsRentNonResident152Value",
      "label": "Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 15 — Sr. 10, Code 64050007, \"Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2)\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsServicesContractsRentNonResident152Collected",
      "label": "Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2) — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 15 — Sr. 10, Code 64050007, \"Payment for Goods, Services, Contracts, Rent, etc. to a Non-Resident u/s 152(2)\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "profitOnDebtNonResident152Value",
      "label": "Profit on Debt to a Non-Resident u/s 152(2) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 16 — Sr. 11, Code 64050008, \"Profit on Debt to a Non-Resident u/s 152(2)\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "profitOnDebtNonResident152Collected",
      "label": "Profit on Debt to a Non-Resident u/s 152(2) — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 16 — Sr. 11, Code 64050008, \"Profit on Debt to a Non-Resident u/s 152(2)\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsPeNonResident152AValue",
      "label": "Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 17 — 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\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoodsPeNonResident152ACollected",
      "label": "Payment for Goods to a PE of a Non-Resident u/s 152(2A)(a) / Division II, Part III, 1st Schedule — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 17 — 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\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentContractsPeNonResident152AValue",
      "label": "Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 18 — 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\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentContractsPeNonResident152ACollected",
      "label": "Payment for Contracts to a PE of a Non-Resident u/s 152(2A)(c) / Division II, Part III, 1st Schedule — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 18 — 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\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoods153At1PercentValue",
      "label": "Payment for Goods u/s 153(1)(a) @1% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 14, Code 64060002 — \"Payment for Goods u/s 153(1)(a) @1%\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 19 — Sr. 14, Code 64060002, \"Payment for Goods u/s 153(1)(a) @1%\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoods153At1PercentCollected",
      "label": "Payment for Goods u/s 153(1)(a) @1% — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 14, Code 64060002 — \"Payment for Goods u/s 153(1)(a) @1%\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 19 — Sr. 14, Code 64060002, \"Payment for Goods u/s 153(1)(a) @1%\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoods153At1Point5PercentValue",
      "label": "Payment for Goods u/s 153(1)(a) @1.5% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 20 — Sr. 15, Code 64060003, \"Payment for Goods u/s 153(1)(a) @1.5%\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoods153At1Point5PercentCollected",
      "label": "Payment for Goods u/s 153(1)(a) @1.5% — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 20 — Sr. 15, Code 64060003, \"Payment for Goods u/s 153(1)(a) @1.5%\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoods153At2Point5PercentValue",
      "label": "Payment for Goods u/s 153(1)(a) @2.5% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 21 — Sr. 16, Code 64060005, \"Payment for Goods u/s 153(1)(a) @2.5%\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoods153At2Point5PercentCollected",
      "label": "Payment for Goods u/s 153(1)(a) @2.5% — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 21 — Sr. 16, Code 64060005, \"Payment for Goods u/s 153(1)(a) @2.5%\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoods153At4Point5PercentValue",
      "label": "Payment for Goods u/s 153(1)(a) @4.5% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 22 — Sr. 17, Code 64060009, \"Payment for Goods u/s 153(1)(a) @4.5%\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "paymentGoods153At4Point5PercentCollected",
      "label": "Payment for Goods u/s 153(1)(a) @4.5% — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 22 — Sr. 17, Code 64060009, \"Payment for Goods u/s 153(1)(a) @4.5%\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "advanceTaxCashWithdrawal231ABValue",
      "label": "Advance tax on cash withdrawal u/s 231AB — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "unnumbered row, Code 64100101 — \"Advance tax on cash withdrawal u/s 231AB\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 23 — unnumbered row, Code 64100101, \"Advance tax on cash withdrawal u/s 231AB\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "advanceTaxCashWithdrawal231ABCollected",
      "label": "Advance tax on cash withdrawal u/s 231AB — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "unnumbered row, Code 64100101 — \"Advance tax on cash withdrawal u/s 231AB\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 23 — unnumbered row, Code 64100101, \"Advance tax on cash withdrawal u/s 231AB\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleRegistrationFee231BValue",
      "label": "Motor Vehicle Registration Fee u/s 231B(1) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 18, Code 64100301 — \"Motor Vehicle Registration Fee u/s 231B(1)\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 24 — Sr. 18, Code 64100301, \"Motor Vehicle Registration Fee u/s 231B(1)\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleRegistrationFee231BCollected",
      "label": "Motor Vehicle Registration Fee u/s 231B(1) — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 18, Code 64100301 — \"Motor Vehicle Registration Fee u/s 231B(1)\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 24 — Sr. 18, Code 64100301, \"Motor Vehicle Registration Fee u/s 231B(1)\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleTransferFee231BValue",
      "label": "Motor Vehicle Transfer Fee u/s 231B(2) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 19, Code 64100302 — \"Motor Vehicle Transfer Fee u/s 231B(2)\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 25 — Sr. 19, Code 64100302, \"Motor Vehicle Transfer Fee u/s 231B(2)\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleTransferFee231BCollected",
      "label": "Motor Vehicle Transfer Fee u/s 231B(2) — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 19, Code 64100302 — \"Motor Vehicle Transfer Fee u/s 231B(2)\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 25 — Sr. 19, Code 64100302, \"Motor Vehicle Transfer Fee u/s 231B(2)\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleSale231BValue",
      "label": "Motor Vehicle Sale u/s 231B(3) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 20, Code 64100303 — \"Motor Vehicle Sale u/s 231B(3)\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 26 — Sr. 20, Code 64100303, \"Motor Vehicle Sale u/s 231B(3)\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleSale231BCollected",
      "label": "Motor Vehicle Sale u/s 231B(3) — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 20, Code 64100303 — \"Motor Vehicle Sale u/s 231B(3)\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 26 — Sr. 20, Code 64100303, \"Motor Vehicle Sale u/s 231B(3)\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleLeasing231BValue",
      "label": "Motor Vehicle Leasing u/s 231B(1A) @4% — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 21, Code 64100304 — \"Motor Vehicle Leasing u/s 231B(1A) @4%\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 27 — Sr. 21, Code 64100304, \"Motor Vehicle Leasing u/s 231B(1A) @4%\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleLeasing231BCollected",
      "label": "Motor Vehicle Leasing u/s 231B(1A) @4% — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 21, Code 64100304 — \"Motor Vehicle Leasing u/s 231B(1A) @4%\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 27 — Sr. 21, Code 64100304, \"Motor Vehicle Leasing u/s 231B(1A) @4%\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "advanceTaxForeignDomesticWorkers231CValue",
      "label": "Advance tax on zforiegn domestic workers u/s 231C — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "unnumbered row, Code 64151907 — \"Advance tax on zforiegn domestic workers u/s 231C\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 28 — unnumbered row, Code 64151907, \"Advance tax on zforiegn domestic workers u/s 231C\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "advanceTaxForeignDomesticWorkers231CCollected",
      "label": "Advance tax on zforiegn domestic workers u/s 231C — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "unnumbered row, Code 64151907 — \"Advance tax on zforiegn domestic workers u/s 231C\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 28 — unnumbered row, Code 64151907, \"Advance tax on zforiegn domestic workers u/s 231C\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "goodsTransportPublicVehicleTax234Value",
      "label": "Goods Transport Public Vehicle Tax u/s 234 — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 22, Code 64130001 — \"Goods Transport Public Vehicle Tax u/s 234\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 29 — Sr. 22, Code 64130001, \"Goods Transport Public Vehicle Tax u/s 234\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "goodsTransportPublicVehicleTax234Collected",
      "label": "Goods Transport Public Vehicle Tax u/s 234 — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 22, Code 64130001 — \"Goods Transport Public Vehicle Tax u/s 234\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 29 — Sr. 22, Code 64130001, \"Goods Transport Public Vehicle Tax u/s 234\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "passengerTransportPublicVehicleTax234Value",
      "label": "Passenger Transport Public Vehicle Tax u/s 234 — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 23, Code 64130002 — \"Passenger Transport Public Vehicle Tax u/s 234\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 30 — Sr. 23, Code 64130002, \"Passenger Transport Public Vehicle Tax u/s 234\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "passengerTransportPublicVehicleTax234Collected",
      "label": "Passenger Transport Public Vehicle Tax u/s 234 — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 23, Code 64130002 — \"Passenger Transport Public Vehicle Tax u/s 234\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 30 — Sr. 23, Code 64130002, \"Passenger Transport Public Vehicle Tax u/s 234\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "privateVehicleTax234Value",
      "label": "Private Vehicle Tax u/s 234 — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 24, Code 64130003 — \"Private Vehicle Tax u/s 234\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 31 — Sr. 24, Code 64130003, \"Private Vehicle Tax u/s 234\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "privateVehicleTax234Collected",
      "label": "Private Vehicle Tax u/s 234 — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 24, Code 64130003 — \"Private Vehicle Tax u/s 234\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 31 — Sr. 24, Code 64130003, \"Private Vehicle Tax u/s 234\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "electricityBillDomesticConsumer235Value",
      "label": "Electricity Bill of Domestic Consumer u/s 235 — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 25, Code 64140101 — \"Electricity Bill of Domestic Consumer u/s 235\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 32 — Sr. 25, Code 64140101, \"Electricity Bill of Domestic Consumer u/s 235\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "electricityBillDomesticConsumer235Collected",
      "label": "Electricity Bill of Domestic Consumer u/s 235 — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 25, Code 64140101 — \"Electricity Bill of Domestic Consumer u/s 235\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 32 — Sr. 25, Code 64140101, \"Electricity Bill of Domestic Consumer u/s 235\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "telephoneBill236Value",
      "label": "Telephone Bill u/s 236(1)(a) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 26, Code 64150001 — \"Telephone Bill u/s 236(1)(a)\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 33 — Sr. 26, Code 64150001, \"Telephone Bill u/s 236(1)(a)\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "telephoneBill236Collected",
      "label": "Telephone Bill u/s 236(1)(a) — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 26, Code 64150001 — \"Telephone Bill u/s 236(1)(a)\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 33 — Sr. 26, Code 64150001, \"Telephone Bill u/s 236(1)(a)\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cellphoneBill236Value",
      "label": "Cellphone Bill u/s 236(1)(a) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 27, Code 64150002 — \"Cellphone Bill u/s 236(1)(a)\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 34 — Sr. 27, Code 64150002, \"Cellphone Bill u/s 236(1)(a)\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "cellphoneBill236Collected",
      "label": "Cellphone Bill u/s 236(1)(a) — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 27, Code 64150002 — \"Cellphone Bill u/s 236(1)(a)\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 34 — Sr. 27, Code 64150002, \"Cellphone Bill u/s 236(1)(a)\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "prepaidTelephoneCard236Value",
      "label": "Prepaid Telephone Card u/s 236(1)(b) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 28, Code 64150003 — \"Prepaid Telephone Card u/s 236(1)(b)\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 35 — Sr. 28, Code 64150003, \"Prepaid Telephone Card u/s 236(1)(b)\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "prepaidTelephoneCard236Collected",
      "label": "Prepaid Telephone Card u/s 236(1)(b) — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 28, Code 64150003 — \"Prepaid Telephone Card u/s 236(1)(b)\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 35 — Sr. 28, Code 64150003, \"Prepaid Telephone Card u/s 236(1)(b)\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "phoneUnit236Value",
      "label": "Phone Unit u/s 236(1)(c) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 29, Code 64150004 — \"Phone Unit u/s 236(1)(c)\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 36 — Sr. 29, Code 64150004, \"Phone Unit u/s 236(1)(c)\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "phoneUnit236Collected",
      "label": "Phone Unit u/s 236(1)(c) — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 29, Code 64150004 — \"Phone Unit u/s 236(1)(c)\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 36 — Sr. 29, Code 64150004, \"Phone Unit u/s 236(1)(c)\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "internetBill236Value",
      "label": "Internet Bill u/s 236(1)(d) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 30, Code 64150005 — \"Internet Bill u/s 236(1)(d)\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 37 — Sr. 30, Code 64150005, \"Internet Bill u/s 236(1)(d)\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "internetBill236Collected",
      "label": "Internet Bill u/s 236(1)(d) — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 30, Code 64150005 — \"Internet Bill u/s 236(1)(d)\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 37 — Sr. 30, Code 64150005, \"Internet Bill u/s 236(1)(d)\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "prepaidInternetCard236Value",
      "label": "Prepaid Internet Card u/s 236(1)(e) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 31, Code 64150006 — \"Prepaid Internet Card u/s 236(1)(e)\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 38 — Sr. 31, Code 64150006, \"Prepaid Internet Card u/s 236(1)(e)\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "prepaidInternetCard236Collected",
      "label": "Prepaid Internet Card u/s 236(1)(e) — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 31, Code 64150006 — \"Prepaid Internet Card u/s 236(1)(e)\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 38 — Sr. 31, Code 64150006, \"Prepaid Internet Card u/s 236(1)(e)\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "purchaseByAuction236AValue",
      "label": "Purchase by Auction u/s 236A — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 32, Code 64150101 — \"Purchase by Auction u/s 236A\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 39 — Sr. 32, Code 64150101, \"Purchase by Auction u/s 236A\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "purchaseByAuction236ACollected",
      "label": "Purchase by Auction u/s 236A — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 32, Code 64150101 — \"Purchase by Auction u/s 236A\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 39 — Sr. 32, Code 64150101, \"Purchase by Auction u/s 236A\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "saleTransferImmovableProperty236CValue",
      "label": "Sale / Transfer of Immovable Property u/s 236C — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 33, Code 64150301 — \"Sale / Transfer of Immovable Property u/s 236C\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 40 — Sr. 33, Code 64150301, \"Sale / Transfer of Immovable Property u/s 236C\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "saleTransferImmovableProperty236CCollected",
      "label": "Sale / Transfer of Immovable Property u/s 236C — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 33, Code 64150301 — \"Sale / Transfer of Immovable Property u/s 236C\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 40 — Sr. 33, Code 64150301, \"Sale / Transfer of Immovable Property u/s 236C\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "functionsGatheringsCharges236CBValue",
      "label": "Functions/gatherings charges u/s 236CB — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 34, Code 64150407 — \"Functions/gatherings charges u/s 236CB\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 41 — Sr. 34, Code 64150407, \"Functions/gatherings charges u/s 236CB\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "functionsGatheringsCharges236CBCollected",
      "label": "Functions/gatherings charges u/s 236CB — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 34, Code 64150407 — \"Functions/gatherings charges u/s 236CB\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 41 — Sr. 34, Code 64150407, \"Functions/gatherings charges u/s 236CB\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "purchaseOtherCommoditiesDistributors236GValue",
      "label": "Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 42 — Sr. 35, Code 64150701, \"Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "purchaseOtherCommoditiesDistributors236GCollected",
      "label": "Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 42 — Sr. 35, Code 64150701, \"Purchase of other commodities by Distributors / Dealers / Wholesalers u/s 236G\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "purchaseFertilizerDistributors236GValue",
      "label": "Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 43 — Sr. 36, Code 64150702, \"Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "purchaseFertilizerDistributors236GCollected",
      "label": "Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 43 — Sr. 36, Code 64150702, \"Purchase of Fertilizer by Distributors / Dealers / Wholesalers u/s 236G\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "purchaseByRetailers236HValue",
      "label": "Purchase by Retailers u/s 236H — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 37, Code 64150801 — \"Purchase by Retailers u/s 236H\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 44 — Sr. 37, Code 64150801, \"Purchase by Retailers u/s 236H\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "purchaseByRetailers236HCollected",
      "label": "Purchase by Retailers u/s 236H — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 37, Code 64150801 — \"Purchase by Retailers u/s 236H\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 44 — Sr. 37, Code 64150801, \"Purchase by Retailers u/s 236H\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "purchaseByOthersFromRetailers236HValue",
      "label": "Purchase by others from Retailers u/s 236H — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 38, Code 64150804 — \"Purchase by others from Retailers u/s 236H\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 45 — Sr. 38, Code 64150804, \"Purchase by others from Retailers u/s 236H\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "purchaseByOthersFromRetailers236HCollected",
      "label": "Purchase by others from Retailers u/s 236H — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 38, Code 64150804 — \"Purchase by others from Retailers u/s 236H\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 45 — Sr. 38, Code 64150804, \"Purchase by others from Retailers u/s 236H\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "purchaseTransferImmovableProperty236KValue",
      "label": "Purchase / Transfer of Immovable Property u/s 236K — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 39, Code 64151101 — \"Purchase / Transfer of Immovable Property u/s 236K\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 46 — Sr. 39, Code 64151101, \"Purchase / Transfer of Immovable Property u/s 236K\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "purchaseTransferImmovableProperty236KCollected",
      "label": "Purchase / Transfer of Immovable Property u/s 236K — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 39, Code 64151101 — \"Purchase / Transfer of Immovable Property u/s 236K\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 46 — Sr. 39, Code 64151101, \"Purchase / Transfer of Immovable Property u/s 236K\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "withholdingTaxSaleConsideration37Value",
      "label": "Withholding tax on sale consideration u/s 37(6) — Receipts / Value",
      "type": "number",
      "required": false,
      "description": "Sr. 40, Code 64220160 — \"Withholding tax on sale consideration u/s 37(6)\" — receipts/value amount (column A) subject to this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 47 — Sr. 40, Code 64220160, \"Withholding tax on sale consideration u/s 37(6)\" (column H, \"Receipts / Value\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "withholdingTaxSaleConsideration37Collected",
      "label": "Withholding tax on sale consideration u/s 37(6) — Tax Collected / Deducted",
      "type": "number",
      "required": false,
      "description": "Sr. 40, Code 64220160 — \"Withholding tax on sale consideration u/s 37(6)\" — tax collected/deducted amount (column B) under this withholding-tax category.",
      "sourceRef": "Worksheet 'Annex-A', row 47 — Sr. 40, Code 64220160, \"Withholding tax on sale consideration u/s 37(6)\" (column I, \"Tax Collected / Deducted\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "declarationDate",
      "label": "Date",
      "type": "date",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-A', row 48 — \"Signature: ___ Date: ___\""
    }
  ]
}