Registry entry

Pakistan FBR Annex-D — Depreciation, Initial Allowance, Amortization

The Federal Board of Revenue's (FBR) official 'Manual Return' workbook for individuals, Tax Year 2024 edition, worksheet 'Annex-D' — "Depreciation, Initial Allowance, Amortization", the schedule on which a taxpayer computes tax depreciation, first-year initial allowance, and tax amortization on business assets and intangibles under sections 22-24 of the Income Tax Ordinance, 2001. This is the seventh 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`), 'Annex-A' (`pk/fbr/annexure-a-adjustable-tax`), 'Annex-B' (`pk/fbr/annexure-b-manufacturing-trading-profit-loss-account`), 'Annex-C' (`pk/fbr/annexure-c-inadmissible-admissible-deductions`), and 'Wealth Statement' (`pk/fbr/wealth-statement`) worksheets. Like Annex-B and Annex-C, this worksheet's Name and CNIC cells are formula-linked directly to the 'IND (BUS PLUS)' worksheet in the same workbook, confirming this Annex is filed alongside Form IT-2 rather than standalone. Structurally this worksheet is a genuine departure from Annex-A/Annex-B/Annex-C's own flat, single-Amount-column line-item lists: it is a multi-column asset register with two sections — a twelve-category Depreciation table (each row carrying WDV brought forward, Deletion, Addition (Used Previously in Pakistan) with its own Extent of Use, Addition (New) with its own Extent of Use, a fixed statutory Initial Allowance rate and a fixed statutory Depreciation rate printed per category, the taxpayer's own computed Initial Allowance and Depreciation amounts, and WDV carried forward) plus a thirteenth 'Tax Depreciation / Initial Allowance for Current Year' row of the same shape, and a six-category Amortization table (WDV brought forward, Remaining Useful Life, Extent of Use, and Amortization) for intangibles and deferred costs. Three of the Amortization table's own rows (Sr. 14-16) share the identical printed label "Intangible" and the identical FBR classification Code 3305 — a bounded-slot pattern (three blank, identically-labelled repeats of the same category for the taxpayer to list up to three distinct intangible assets) already seen elsewhere in this registry, modelled here as three explicitly numbered fields (`intangibleAsset1`/`intangibleAsset2`/`intangibleAsset3`) rather than an open-ended array. Each category's own fixed statutory Rate columns (Rate G for Initial Allowance, Rate H for Depreciation) are printed constants, not user-entered values, and are recorded in each field's own `description` for citation rather than modelled as separate reportable fields, following the same convention already used for this workbook's Annex-A/Annex-B/Annex-C line-item codes. This worksheet's own single `dataValidations` rule covers most, but not all, of the sheet's own printed entry cells: the "Extent of Use" column for a new (not previously used) addition (column J) is not covered anywhere on this sheet, unlike the equivalent "Extent of Use" column for a used-previously addition (column H), which is covered for every Depreciation category row except the thirteenth ('Tax Depreciation / Initial Allowance for Current Year') row itself; and the Amortization table's own "Extent of Use" column (column G) is validated only for the sixth category ('Tax Amortization for Current Year'), not for the three Intangible slots, the 'Expenditure providing Long Term Advantage / Benefit' category, or the 'Pre-Commencement Expenditure' category. Every printed, fillable cell is nonetheless modelled as a field regardless of whether it carries a `dataValidation` rule — the rule is treated as an added numeric constraint where present, not a signal of a field's existence — following the same convention already applied to this workbook's other NTN-cell disclosures. 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 seventh companion schema and the ninth schema for Pakistan overall. Annexes E and 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-d-depreciation-amortization

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-D' — "Depreciation, Initial Allowance, Amortization"

Machine access

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

Field reference

146 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 Annex-D schedule belongs to. Like Annex-B/Annex-C, this cell is populated by an internal formula pulling from the 'IND (BUS PLUS)' (Form IT-2) worksheet in the same workbook, confirming this Annex is filed alongside Form IT-2, not standalone.

  • taxpayerCnic string required

    Taxpayer's 13-digit Computerized National Identity Card (CNIC) number, issued by NADRA. Like the Name field, this cell is formula-linked to the 'IND (BUS PLUS)' worksheet rather than independently entered. This worksheet's own single dataValidation rule does not cover this cell; the 13-digit format is applied here by convention, consistent with every other worksheet in this workbook.

    pattern
  • taxpayerNtn string optional

    Taxpayer's National Tax Number (NTN). This worksheet's own single dataValidation rule (type "whole", operator "greaterThanOrEqual", formula1 0) explicitly covers this cell (O4), constraining it to a non-negative whole number — the same shape already disclosed for Annex-B's and Annex-C's own NTN cells.

    range: 0–∞
  • taxYear string required

    The tax year this Annex-D schedule covers, e.g. "2024". This source is itself the Tax Year 2024 edition of the Manual Return workbook; the value is pre-filled on this worksheet's header.

  • buildingWdvBf number optional

    Sr. 1, Code 3302 — "Building (all types)" — WDV (BF) — written-down value brought forward from the previous tax year (column E).

    range: 0–∞
  • buildingDeletion number optional

    Sr. 1, Code 3302 — "Building (all types)" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).

    range: 0–∞
  • buildingAdditionUsedPreviously number optional

    Sr. 1, Code 3302 — "Building (all types)" — Addition (Used Previously in Pakistan) — cost of a second-hand asset of this category, previously used in Pakistan, acquired during the year (column G).

    range: 0–∞
  • buildingExtentOfUseUsedPreviously number optional

    Sr. 1, Code 3302 — "Building (all types)" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (Used Previously in Pakistan)" amount (column H).

    range: 0–∞
  • buildingAdditionNew number optional

    Sr. 1, Code 3302 — "Building (all types)" — Addition (New) — cost of a new (not previously used) asset of this category acquired during the year (column I).

    range: 0–∞
  • buildingExtentOfUseNew number optional

    Sr. 1, Code 3302 — "Building (all types)" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (New)" amount (column J).

  • buildingInitialAllowance number optional

    Sr. 1, Code 3302 — "Building (all types)" — Initial Allowance — first-year initial allowance claimed on qualifying additions of this category, computed at the printed Rate G (0.15) (column L).

    range: 0–∞
  • buildingDepreciation number optional

    Sr. 1, Code 3302 — "Building (all types)" — Depreciation — normal tax depreciation claimed for this category for the current year, computed at the printed Rate H (0.1) (column N).

    range: 0–∞
  • buildingWdvCf number optional

    Sr. 1, Code 3302 — "Building (all types)" — WDV (CF) — written-down value carried forward to the next tax year (column O).

    range: 0–∞
  • rampForDisabledPersonsWdvBf number optional

    Sr. 2, Code 330204 — "Ramp for Disabled Persons" — WDV (BF) — written-down value brought forward from the previous tax year (column E).

    range: 0–∞
  • rampForDisabledPersonsDeletion number optional

    Sr. 2, Code 330204 — "Ramp for Disabled Persons" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).

    range: 0–∞
  • rampForDisabledPersonsAdditionUsedPreviously number optional

    Sr. 2, Code 330204 — "Ramp for Disabled Persons" — Addition (Used Previously in Pakistan) — cost of a second-hand asset of this category, previously used in Pakistan, acquired during the year (column G).

    range: 0–∞
  • rampForDisabledPersonsExtentOfUseUsedPreviously number optional

    Sr. 2, Code 330204 — "Ramp for Disabled Persons" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (Used Previously in Pakistan)" amount (column H).

    range: 0–∞
  • rampForDisabledPersonsAdditionNew number optional

    Sr. 2, Code 330204 — "Ramp for Disabled Persons" — Addition (New) — cost of a new (not previously used) asset of this category acquired during the year (column I).

    range: 0–∞
  • rampForDisabledPersonsExtentOfUseNew number optional

    Sr. 2, Code 330204 — "Ramp for Disabled Persons" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (New)" amount (column J).

  • rampForDisabledPersonsInitialAllowance number optional

    Sr. 2, Code 330204 — "Ramp for Disabled Persons" — Initial Allowance — first-year initial allowance claimed on qualifying additions of this category, computed at the printed Rate G (1) (column L).

    range: 0–∞
  • rampForDisabledPersonsDepreciation number optional

    Sr. 2, Code 330204 — "Ramp for Disabled Persons" — Depreciation — normal tax depreciation claimed for this category for the current year, computed at the printed Rate H (1) (column N).

    range: 0–∞
  • rampForDisabledPersonsWdvCf number optional

    Sr. 2, Code 330204 — "Ramp for Disabled Persons" — WDV (CF) — written-down value carried forward to the next tax year (column O).

    range: 0–∞
  • plantMachineryWdvBf number optional

    Sr. 3, Code 330301 — "Plant / Machinery (not otherwise specified)" — WDV (BF) — written-down value brought forward from the previous tax year (column E).

    range: 0–∞
  • plantMachineryDeletion number optional

    Sr. 3, Code 330301 — "Plant / Machinery (not otherwise specified)" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).

    range: 0–∞
  • plantMachineryAdditionUsedPreviously number optional

    Sr. 3, Code 330301 — "Plant / Machinery (not otherwise specified)" — Addition (Used Previously in Pakistan) — cost of a second-hand asset of this category, previously used in Pakistan, acquired during the year (column G).

    range: 0–∞
  • plantMachineryExtentOfUseUsedPreviously number optional

    Sr. 3, Code 330301 — "Plant / Machinery (not otherwise specified)" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (Used Previously in Pakistan)" amount (column H).

    range: 0–∞
  • plantMachineryAdditionNew number optional

    Sr. 3, Code 330301 — "Plant / Machinery (not otherwise specified)" — Addition (New) — cost of a new (not previously used) asset of this category acquired during the year (column I).

    range: 0–∞
  • plantMachineryExtentOfUseNew number optional

    Sr. 3, Code 330301 — "Plant / Machinery (not otherwise specified)" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (New)" amount (column J).

  • plantMachineryInitialAllowance number optional

    Sr. 3, Code 330301 — "Plant / Machinery (not otherwise specified)" — Initial Allowance — first-year initial allowance claimed on qualifying additions of this category, computed at the printed Rate G (0.25) (column L).

    range: 0–∞
  • plantMachineryDepreciation number optional

    Sr. 3, Code 330301 — "Plant / Machinery (not otherwise specified)" — Depreciation — normal tax depreciation claimed for this category for the current year, computed at the printed Rate H (0.15) (column N).

    range: 0–∞
  • plantMachineryWdvCf number optional

    Sr. 3, Code 330301 — "Plant / Machinery (not otherwise specified)" — WDV (CF) — written-down value carried forward to the next tax year (column O).

    range: 0–∞
  • computerHardwareWdvBf number optional

    Sr. 4, Code 330302 — "Computer Hardware / Allied Items / Equipment used in manufacture of IT products" — WDV (BF) — written-down value brought forward from the previous tax year (column E).

    range: 0–∞
  • computerHardwareDeletion number optional

    Sr. 4, Code 330302 — "Computer Hardware / Allied Items / Equipment used in manufacture of IT products" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).

    range: 0–∞
  • computerHardwareAdditionUsedPreviously number optional

    Sr. 4, Code 330302 — "Computer Hardware / Allied Items / Equipment used in manufacture of IT products" — Addition (Used Previously in Pakistan) — cost of a second-hand asset of this category, previously used in Pakistan, acquired during the year (column G).

    range: 0–∞
  • computerHardwareExtentOfUseUsedPreviously number optional

    Sr. 4, Code 330302 — "Computer Hardware / Allied Items / Equipment used in manufacture of IT products" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (Used Previously in Pakistan)" amount (column H).

    range: 0–∞
  • computerHardwareAdditionNew number optional

    Sr. 4, Code 330302 — "Computer Hardware / Allied Items / Equipment used in manufacture of IT products" — Addition (New) — cost of a new (not previously used) asset of this category acquired during the year (column I).

    range: 0–∞
  • computerHardwareExtentOfUseNew number optional

    Sr. 4, Code 330302 — "Computer Hardware / Allied Items / Equipment used in manufacture of IT products" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (New)" amount (column J).

  • computerHardwareInitialAllowance number optional

    Sr. 4, Code 330302 — "Computer Hardware / Allied Items / Equipment used in manufacture of IT products" — Initial Allowance — first-year initial allowance claimed on qualifying additions of this category, computed at the printed Rate G (0.25) (column L).

    range: 0–∞
  • computerHardwareDepreciation number optional

    Sr. 4, Code 330302 — "Computer Hardware / Allied Items / Equipment used in manufacture of IT products" — Depreciation — normal tax depreciation claimed for this category for the current year, computed at the printed Rate H (0.3) (column N).

    range: 0–∞
  • computerHardwareWdvCf number optional

    Sr. 4, Code 330302 — "Computer Hardware / Allied Items / Equipment used in manufacture of IT products" — WDV (CF) — written-down value carried forward to the next tax year (column O).

    range: 0–∞
  • furnitureWdvBf number optional

    Sr. 5, Code 330303 — "Furniture (including fittings)" — WDV (BF) — written-down value brought forward from the previous tax year (column E).

    range: 0–∞
  • furnitureDeletion number optional

    Sr. 5, Code 330303 — "Furniture (including fittings)" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).

    range: 0–∞
  • furnitureAdditionUsedPreviously number optional

    Sr. 5, Code 330303 — "Furniture (including fittings)" — Addition (Used Previously in Pakistan) — cost of a second-hand asset of this category, previously used in Pakistan, acquired during the year (column G).

    range: 0–∞
  • furnitureExtentOfUseUsedPreviously number optional

    Sr. 5, Code 330303 — "Furniture (including fittings)" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (Used Previously in Pakistan)" amount (column H).

    range: 0–∞
  • furnitureAdditionNew number optional

    Sr. 5, Code 330303 — "Furniture (including fittings)" — Addition (New) — cost of a new (not previously used) asset of this category acquired during the year (column I).

    range: 0–∞
  • furnitureExtentOfUseNew number optional

    Sr. 5, Code 330303 — "Furniture (including fittings)" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (New)" amount (column J).

  • furnitureInitialAllowance number optional

    Sr. 5, Code 330303 — "Furniture (including fittings)" — Initial Allowance — first-year initial allowance claimed on qualifying additions of this category, computed at the printed Rate G (0) (column L).

    range: 0–∞
  • furnitureDepreciation number optional

    Sr. 5, Code 330303 — "Furniture (including fittings)" — Depreciation — normal tax depreciation claimed for this category for the current year, computed at the printed Rate H (0.15) (column N).

    range: 0–∞
  • furnitureWdvCf number optional

    Sr. 5, Code 330303 — "Furniture (including fittings)" — WDV (CF) — written-down value carried forward to the next tax year (column O).

    range: 0–∞
  • technicalProfessionalBooksWdvBf number optional

    Sr. 6, Code 330304 — "Technical / Professional Books" — WDV (BF) — written-down value brought forward from the previous tax year (column E).

    range: 0–∞
  • technicalProfessionalBooksDeletion number optional

    Sr. 6, Code 330304 — "Technical / Professional Books" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).

    range: 0–∞
  • technicalProfessionalBooksAdditionUsedPreviously number optional

    Sr. 6, Code 330304 — "Technical / Professional Books" — Addition (Used Previously in Pakistan) — cost of a second-hand asset of this category, previously used in Pakistan, acquired during the year (column G).

    range: 0–∞
  • technicalProfessionalBooksExtentOfUseUsedPreviously number optional

    Sr. 6, Code 330304 — "Technical / Professional Books" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (Used Previously in Pakistan)" amount (column H).

    range: 0–∞
  • technicalProfessionalBooksAdditionNew number optional

    Sr. 6, Code 330304 — "Technical / Professional Books" — Addition (New) — cost of a new (not previously used) asset of this category acquired during the year (column I).

    range: 0–∞
  • technicalProfessionalBooksExtentOfUseNew number optional

    Sr. 6, Code 330304 — "Technical / Professional Books" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (New)" amount (column J).

  • technicalProfessionalBooksInitialAllowance number optional

    Sr. 6, Code 330304 — "Technical / Professional Books" — Initial Allowance — first-year initial allowance claimed on qualifying additions of this category, computed at the printed Rate G (0.25) (column L).

    range: 0–∞
  • technicalProfessionalBooksDepreciation number optional

    Sr. 6, Code 330304 — "Technical / Professional Books" — Depreciation — normal tax depreciation claimed for this category for the current year, computed at the printed Rate H (0.15) (column N).

    range: 0–∞
  • technicalProfessionalBooksWdvCf number optional

    Sr. 6, Code 330304 — "Technical / Professional Books" — WDV (CF) — written-down value carried forward to the next tax year (column O).

    range: 0–∞
  • offshoreInstallationsWdvBf number optional

    Sr. 7, Code 330306 — "Offshore Installations of mineral oil concerns" — WDV (BF) — written-down value brought forward from the previous tax year (column E).

    range: 0–∞
  • offshoreInstallationsDeletion number optional

    Sr. 7, Code 330306 — "Offshore Installations of mineral oil concerns" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).

    range: 0–∞
  • offshoreInstallationsAdditionUsedPreviously number optional

    Sr. 7, Code 330306 — "Offshore Installations of mineral oil concerns" — Addition (Used Previously in Pakistan) — cost of a second-hand asset of this category, previously used in Pakistan, acquired during the year (column G).

    range: 0–∞
  • offshoreInstallationsExtentOfUseUsedPreviously number optional

    Sr. 7, Code 330306 — "Offshore Installations of mineral oil concerns" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (Used Previously in Pakistan)" amount (column H).

    range: 0–∞
  • offshoreInstallationsAdditionNew number optional

    Sr. 7, Code 330306 — "Offshore Installations of mineral oil concerns" — Addition (New) — cost of a new (not previously used) asset of this category acquired during the year (column I).

    range: 0–∞
  • offshoreInstallationsExtentOfUseNew number optional

    Sr. 7, Code 330306 — "Offshore Installations of mineral oil concerns" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (New)" amount (column J).

  • offshoreInstallationsInitialAllowance number optional

    Sr. 7, Code 330306 — "Offshore Installations of mineral oil concerns" — Initial Allowance — first-year initial allowance claimed on qualifying additions of this category, computed at the printed Rate G (0.25) (column L).

    range: 0–∞
  • offshoreInstallationsDepreciation number optional

    Sr. 7, Code 330306 — "Offshore Installations of mineral oil concerns" — Depreciation — normal tax depreciation claimed for this category for the current year, computed at the printed Rate H (0.2) (column N).

    range: 0–∞
  • offshoreInstallationsWdvCf number optional

    Sr. 7, Code 330306 — "Offshore Installations of mineral oil concerns" — WDV (CF) — written-down value carried forward to the next tax year (column O).

    range: 0–∞
  • machineryFirstYearAllowanceWdvBf number optional

    Sr. 8, Code 330308 — "Machinery / Equipment eligible for 1st year Allowance" — WDV (BF) — written-down value brought forward from the previous tax year (column E).

    range: 0–∞
  • machineryFirstYearAllowanceDeletion number optional

    Sr. 8, Code 330308 — "Machinery / Equipment eligible for 1st year Allowance" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).

    range: 0–∞
  • machineryFirstYearAllowanceAdditionUsedPreviously number optional

    Sr. 8, Code 330308 — "Machinery / Equipment eligible for 1st year Allowance" — Addition (Used Previously in Pakistan) — cost of a second-hand asset of this category, previously used in Pakistan, acquired during the year (column G).

    range: 0–∞
  • machineryFirstYearAllowanceExtentOfUseUsedPreviously number optional

    Sr. 8, Code 330308 — "Machinery / Equipment eligible for 1st year Allowance" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (Used Previously in Pakistan)" amount (column H).

    range: 0–∞
  • machineryFirstYearAllowanceAdditionNew number optional

    Sr. 8, Code 330308 — "Machinery / Equipment eligible for 1st year Allowance" — Addition (New) — cost of a new (not previously used) asset of this category acquired during the year (column I).

    range: 0–∞
  • machineryFirstYearAllowanceExtentOfUseNew number optional

    Sr. 8, Code 330308 — "Machinery / Equipment eligible for 1st year Allowance" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (New)" amount (column J).

  • machineryFirstYearAllowanceInitialAllowance number optional

    Sr. 8, Code 330308 — "Machinery / Equipment eligible for 1st year Allowance" — Initial Allowance — first-year initial allowance claimed on qualifying additions of this category, computed at the printed Rate G (0.9) (column L).

    range: 0–∞
  • machineryFirstYearAllowanceDepreciation number optional

    Sr. 8, Code 330308 — "Machinery / Equipment eligible for 1st year Allowance" — Depreciation — normal tax depreciation claimed for this category for the current year, computed at the printed Rate H (0.15) (column N).

    range: 0–∞
  • machineryFirstYearAllowanceWdvCf number optional

    Sr. 8, Code 330308 — "Machinery / Equipment eligible for 1st year Allowance" — WDV (CF) — written-down value carried forward to the next tax year (column O).

    range: 0–∞
  • motorVehicleNotForHireWdvBf number optional

    Sr. 9, Code 33041 — "Motor Vehicle (not plying for hire)" — WDV (BF) — written-down value brought forward from the previous tax year (column E).

    range: 0–∞
  • motorVehicleNotForHireDeletion number optional

    Sr. 9, Code 33041 — "Motor Vehicle (not plying for hire)" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).

    range: 0–∞
  • motorVehicleNotForHireAdditionUsedPreviously number optional

    Sr. 9, Code 33041 — "Motor Vehicle (not plying for hire)" — Addition (Used Previously in Pakistan) — cost of a second-hand asset of this category, previously used in Pakistan, acquired during the year (column G).

    range: 0–∞
  • motorVehicleNotForHireExtentOfUseUsedPreviously number optional

    Sr. 9, Code 33041 — "Motor Vehicle (not plying for hire)" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (Used Previously in Pakistan)" amount (column H).

    range: 0–∞
  • motorVehicleNotForHireAdditionNew number optional

    Sr. 9, Code 33041 — "Motor Vehicle (not plying for hire)" — Addition (New) — cost of a new (not previously used) asset of this category acquired during the year (column I).

    range: 0–∞
  • motorVehicleNotForHireExtentOfUseNew number optional

    Sr. 9, Code 33041 — "Motor Vehicle (not plying for hire)" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (New)" amount (column J).

  • motorVehicleNotForHireInitialAllowance number optional

    Sr. 9, Code 33041 — "Motor Vehicle (not plying for hire)" — Initial Allowance — first-year initial allowance claimed on qualifying additions of this category, computed at the printed Rate G (0) (column L).

    range: 0–∞
  • motorVehicleNotForHireDepreciation number optional

    Sr. 9, Code 33041 — "Motor Vehicle (not plying for hire)" — Depreciation — normal tax depreciation claimed for this category for the current year, computed at the printed Rate H (0.15) (column N).

    range: 0–∞
  • motorVehicleNotForHireWdvCf number optional

    Sr. 9, Code 33041 — "Motor Vehicle (not plying for hire)" — WDV (CF) — written-down value carried forward to the next tax year (column O).

    range: 0–∞
  • motorVehicleForHireWdvBf number optional

    Sr. 10, Code 33042 — "Motor Vehicle (plying for hire)" — WDV (BF) — written-down value brought forward from the previous tax year (column E).

    range: 0–∞
  • motorVehicleForHireDeletion number optional

    Sr. 10, Code 33042 — "Motor Vehicle (plying for hire)" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).

    range: 0–∞
  • motorVehicleForHireAdditionUsedPreviously number optional

    Sr. 10, Code 33042 — "Motor Vehicle (plying for hire)" — Addition (Used Previously in Pakistan) — cost of a second-hand asset of this category, previously used in Pakistan, acquired during the year (column G).

    range: 0–∞
  • motorVehicleForHireExtentOfUseUsedPreviously number optional

    Sr. 10, Code 33042 — "Motor Vehicle (plying for hire)" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (Used Previously in Pakistan)" amount (column H).

    range: 0–∞
  • motorVehicleForHireAdditionNew number optional

    Sr. 10, Code 33042 — "Motor Vehicle (plying for hire)" — Addition (New) — cost of a new (not previously used) asset of this category acquired during the year (column I).

    range: 0–∞
  • motorVehicleForHireExtentOfUseNew number optional

    Sr. 10, Code 33042 — "Motor Vehicle (plying for hire)" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (New)" amount (column J).

  • motorVehicleForHireInitialAllowance number optional

    Sr. 10, Code 33042 — "Motor Vehicle (plying for hire)" — Initial Allowance — first-year initial allowance claimed on qualifying additions of this category, computed at the printed Rate G (0.25) (column L).

    range: 0–∞
  • motorVehicleForHireDepreciation number optional

    Sr. 10, Code 33042 — "Motor Vehicle (plying for hire)" — Depreciation — normal tax depreciation claimed for this category for the current year, computed at the printed Rate H (0.15) (column N).

    range: 0–∞
  • motorVehicleForHireWdvCf number optional

    Sr. 10, Code 33042 — "Motor Vehicle (plying for hire)" — WDV (CF) — written-down value carried forward to the next tax year (column O).

    range: 0–∞
  • shipsWdvBf number optional

    Sr. 11, Code 33043 — "Ships" — WDV (BF) — written-down value brought forward from the previous tax year (column E).

    range: 0–∞
  • shipsDeletion number optional

    Sr. 11, Code 33043 — "Ships" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).

    range: 0–∞
  • shipsAdditionUsedPreviously number optional

    Sr. 11, Code 33043 — "Ships" — Addition (Used Previously in Pakistan) — cost of a second-hand asset of this category, previously used in Pakistan, acquired during the year (column G).

    range: 0–∞
  • shipsExtentOfUseUsedPreviously number optional

    Sr. 11, Code 33043 — "Ships" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (Used Previously in Pakistan)" amount (column H).

    range: 0–∞
  • shipsAdditionNew number optional

    Sr. 11, Code 33043 — "Ships" — Addition (New) — cost of a new (not previously used) asset of this category acquired during the year (column I).

    range: 0–∞
  • shipsExtentOfUseNew number optional

    Sr. 11, Code 33043 — "Ships" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (New)" amount (column J).

  • shipsInitialAllowance number optional

    Sr. 11, Code 33043 — "Ships" — Initial Allowance — first-year initial allowance claimed on qualifying additions of this category, computed at the printed Rate G (0.25) (column L).

    range: 0–∞
  • shipsDepreciation number optional

    Sr. 11, Code 33043 — "Ships" — Depreciation — normal tax depreciation claimed for this category for the current year, computed at the printed Rate H (0.15) (column N).

    range: 0–∞
  • shipsWdvCf number optional

    Sr. 11, Code 33043 — "Ships" — WDV (CF) — written-down value carried forward to the next tax year (column O).

    range: 0–∞
  • aircraftWdvBf number optional

    Sr. 12, Code 33044 — "Aircrafts / Aero Engines" — WDV (BF) — written-down value brought forward from the previous tax year (column E).

    range: 0–∞
  • aircraftDeletion number optional

    Sr. 12, Code 33044 — "Aircrafts / Aero Engines" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).

    range: 0–∞
  • aircraftAdditionUsedPreviously number optional

    Sr. 12, Code 33044 — "Aircrafts / Aero Engines" — Addition (Used Previously in Pakistan) — cost of a second-hand asset of this category, previously used in Pakistan, acquired during the year (column G).

    range: 0–∞
  • aircraftExtentOfUseUsedPreviously number optional

    Sr. 12, Code 33044 — "Aircrafts / Aero Engines" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (Used Previously in Pakistan)" amount (column H).

    range: 0–∞
  • aircraftAdditionNew number optional

    Sr. 12, Code 33044 — "Aircrafts / Aero Engines" — Addition (New) — cost of a new (not previously used) asset of this category acquired during the year (column I).

    range: 0–∞
  • aircraftExtentOfUseNew number optional

    Sr. 12, Code 33044 — "Aircrafts / Aero Engines" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (New)" amount (column J).

  • aircraftInitialAllowance number optional

    Sr. 12, Code 33044 — "Aircrafts / Aero Engines" — Initial Allowance — first-year initial allowance claimed on qualifying additions of this category, computed at the printed Rate G (0.25) (column L).

    range: 0–∞
  • aircraftDepreciation number optional

    Sr. 12, Code 33044 — "Aircrafts / Aero Engines" — Depreciation — normal tax depreciation claimed for this category for the current year, computed at the printed Rate H (0.3) (column N).

    range: 0–∞
  • aircraftWdvCf number optional

    Sr. 12, Code 33044 — "Aircrafts / Aero Engines" — WDV (CF) — written-down value carried forward to the next tax year (column O).

    range: 0–∞
  • taxDepreciationInitialAllowanceCurrentYearWdvBf number optional

    Sr. 13, Code 3248 — "Tax Depreciation / Initial Allowance for Current Year" — WDV (BF) — written-down value brought forward from the previous tax year (column E).

    range: 0–∞
  • taxDepreciationInitialAllowanceCurrentYearDeletion number optional

    Sr. 13, Code 3248 — "Tax Depreciation / Initial Allowance for Current Year" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).

    range: 0–∞
  • taxDepreciationInitialAllowanceCurrentYearAdditionUsedPreviously number optional

    Sr. 13, Code 3248 — "Tax Depreciation / Initial Allowance for Current Year" — Addition (Used Previously in Pakistan) — cost of a second-hand asset of this category, previously used in Pakistan, acquired during the year (column G).

    range: 0–∞
  • taxDepreciationInitialAllowanceCurrentYearExtentOfUseUsedPreviously number optional

    Sr. 13, Code 3248 — "Tax Depreciation / Initial Allowance for Current Year" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (Used Previously in Pakistan)" amount (column H).

  • taxDepreciationInitialAllowanceCurrentYearAdditionNew number optional

    Sr. 13, Code 3248 — "Tax Depreciation / Initial Allowance for Current Year" — Addition (New) — cost of a new (not previously used) asset of this category acquired during the year (column I).

    range: 0–∞
  • taxDepreciationInitialAllowanceCurrentYearExtentOfUseNew number optional

    Sr. 13, Code 3248 — "Tax Depreciation / Initial Allowance for Current Year" — Extent of Use — the fraction/percentage of business use applicable to the "Addition (New)" amount (column J).

  • taxDepreciationInitialAllowanceCurrentYearInitialAllowance number optional

    Sr. 13, Code 3248 — "Tax Depreciation / Initial Allowance for Current Year" — Initial Allowance — first-year initial allowance claimed on qualifying additions of this category, computed at the printed Rate G (100%) (column L).

    range: 0–∞
  • taxDepreciationInitialAllowanceCurrentYearDepreciation number optional

    Sr. 13, Code 3248 — "Tax Depreciation / Initial Allowance for Current Year" — Depreciation — normal tax depreciation claimed for this category for the current year, computed at the printed Rate H (100%) (column N).

    range: 0–∞
  • taxDepreciationInitialAllowanceCurrentYearWdvCf number optional

    Sr. 13, Code 3248 — "Tax Depreciation / Initial Allowance for Current Year" — WDV (CF) — written-down value carried forward to the next tax year (column O).

    range: 0–∞
  • intangibleAsset1WdvBf number optional

    Sr. 14, Code 3305 — "Intangible" — WDV (BF) — written-down value of this intangible/deferred-cost item brought forward from the previous tax year (column E).

    range: 0–∞
  • intangibleAsset1RemainingUsefulLife number optional

    Sr. 14, Code 3305 — "Intangible" — Remaining Useful Life — the number of tax years of useful life remaining for this item, used to compute straight-line amortization (column F).

    range: 0–∞
  • intangibleAsset1ExtentOfUse number optional

    Sr. 14, Code 3305 — "Intangible" — Extent of Use — the fraction/percentage of business use applicable to this item (column G).

  • intangibleAsset1Amortization number optional

    Sr. 14, Code 3305 — "Intangible" — Amortization — tax amortization claimed for this item for the current year (column H).

    range: 0–∞
  • intangibleAsset2WdvBf number optional

    Sr. 15, Code 3305 — "Intangible" — WDV (BF) — written-down value of this intangible/deferred-cost item brought forward from the previous tax year (column E).

    range: 0–∞
  • intangibleAsset2RemainingUsefulLife number optional

    Sr. 15, Code 3305 — "Intangible" — Remaining Useful Life — the number of tax years of useful life remaining for this item, used to compute straight-line amortization (column F).

    range: 0–∞
  • intangibleAsset2ExtentOfUse number optional

    Sr. 15, Code 3305 — "Intangible" — Extent of Use — the fraction/percentage of business use applicable to this item (column G).

  • intangibleAsset2Amortization number optional

    Sr. 15, Code 3305 — "Intangible" — Amortization — tax amortization claimed for this item for the current year (column H).

    range: 0–∞
  • intangibleAsset3WdvBf number optional

    Sr. 16, Code 3305 — "Intangible" — WDV (BF) — written-down value of this intangible/deferred-cost item brought forward from the previous tax year (column E).

    range: 0–∞
  • intangibleAsset3RemainingUsefulLife number optional

    Sr. 16, Code 3305 — "Intangible" — Remaining Useful Life — the number of tax years of useful life remaining for this item, used to compute straight-line amortization (column F).

    range: 0–∞
  • intangibleAsset3ExtentOfUse number optional

    Sr. 16, Code 3305 — "Intangible" — Extent of Use — the fraction/percentage of business use applicable to this item (column G).

  • intangibleAsset3Amortization number optional

    Sr. 16, Code 3305 — "Intangible" — Amortization — tax amortization claimed for this item for the current year (column H).

    range: 0–∞
  • expenditureLongTermAdvantageWdvBf number optional

    Sr. 17, Code 330516 — "Expenditure providing Long Term Advantage / Benefit" — WDV (BF) — written-down value of this intangible/deferred-cost item brought forward from the previous tax year (column E).

    range: 0–∞
  • expenditureLongTermAdvantageRemainingUsefulLife number optional

    Sr. 17, Code 330516 — "Expenditure providing Long Term Advantage / Benefit" — Remaining Useful Life — the number of tax years of useful life remaining for this item, used to compute straight-line amortization (column F).

    range: 0–∞
  • expenditureLongTermAdvantageExtentOfUse number optional

    Sr. 17, Code 330516 — "Expenditure providing Long Term Advantage / Benefit" — Extent of Use — the fraction/percentage of business use applicable to this item (column G).

  • expenditureLongTermAdvantageAmortization number optional

    Sr. 17, Code 330516 — "Expenditure providing Long Term Advantage / Benefit" — Amortization — tax amortization claimed for this item for the current year (column H).

    range: 0–∞
  • taxAmortizationCurrentYearWdvBf number optional

    Sr. 18, Code 3247 — "Tax Amortization for Current Year" — WDV (BF) — written-down value of this intangible/deferred-cost item brought forward from the previous tax year (column E).

    range: 0–∞
  • taxAmortizationCurrentYearRemainingUsefulLife number optional

    Sr. 18, Code 3247 — "Tax Amortization for Current Year" — Remaining Useful Life — the number of tax years of useful life remaining for this item, used to compute straight-line amortization (column F).

    range: 0–∞
  • taxAmortizationCurrentYearExtentOfUse number optional

    Sr. 18, Code 3247 — "Tax Amortization for Current Year" — Extent of Use — the fraction/percentage of business use applicable to this item (column G).

    range: 0–∞
  • taxAmortizationCurrentYearAmortization number optional

    Sr. 18, Code 3247 — "Tax Amortization for Current Year" — Amortization — tax amortization claimed for this item for the current year (column H).

    range: 0–∞
  • preCommencementExpenditureWdvBf number optional

    Sr. 19, Code 3306 — "Pre-Commencement Expenditure" — WDV (BF) — written-down value of this intangible/deferred-cost item brought forward from the previous tax year (column E).

    range: 0–∞
  • preCommencementExpenditureRemainingUsefulLife number optional

    Sr. 19, Code 3306 — "Pre-Commencement Expenditure" — Remaining Useful Life — the number of tax years of useful life remaining for this item, used to compute straight-line amortization (column F).

    range: 0–∞
  • preCommencementExpenditureExtentOfUse number optional

    Sr. 19, Code 3306 — "Pre-Commencement Expenditure" — Extent of Use — the fraction/percentage of business use applicable to this item (column G).

  • preCommencementExpenditureAmortization number optional

    Sr. 19, Code 3306 — "Pre-Commencement Expenditure" — Amortization — tax amortization claimed for this item for the current year (column H).

    range: 0–∞
  • declarationDate date optional

    Date this annexure is signed. Like Annex-A/Annex-C, 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-5766, "GovSchema Standard Research")

This cycle re-scanned CATALOG.md fresh first rather than trusting the in-repo state from memory. The immediately preceding GOV-5759 cycle's own VERIFICATION.md, and this document's own workbook siblings (pk/fbr/annual-individual-income-tax-return-it-1b, pk/fbr/annual-individual-income-tax-return-it-2, pk/fbr/annexure-a-adjustable-tax, pk/fbr/annexure-b-manufacturing-trading-profit-loss-account, pk/fbr/annexure-c-inadmissible-admissible-deductions, and pk/fbr/wealth-statement), had all explicitly named "Annexes D through F" as this same nine-worksheet workbook's disclosed, open backlog — and the 16-jurisdiction "5 of 6 verticals" gap list had already been re-screened a dead end across five consecutive prior cycles (GOV-5731, GOV-5738, GOV-5745, GOV-5752, GOV-5759). This cycle picked up Annex-D, the next of the three remaining Annexes, rather than re-screening that same jurisdiction list a sixth consecutive time.

Sources examined

  • Document (id, version): pk/fbr/annexure-d-depreciation-amortization / 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 (GOV-3104, GOV-5731, GOV-5738, GOV-5745, GOV-5752, GOV-5759), 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. Parsed sheetData rows directly via Python's xml.etree.ElementTree (not a regex pass, learning forward from a prior cycle's own disclosed regex mis-attribution on an adjacent worksheet).
    • Confirmed via xl/workbook.xml's own <sheets> element that Annex-D (sheetId="15") maps to r:id="rId6", which xl/_rels/workbook.xml.rels resolves to xl/worksheets/sheet6.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-D ("Depreciation, Initial Allowance, Amortization") is structurally a genuine departure from Annex-A/Annex-B/Annex-C's own flat, single-Amount- column line-item lists: it is a multi-column asset register (dimension A1:IV28, populated content rows 1–28) with two sections.

  1. Header block is formula-linked to Form IT-2, same as Annex-B/Annex-C. Row 3's Name cell (C3) and row 4's CNIC cell (C4) each carry a formula — IF('[2]IND (BUS PLUS)'!C3="","",'[2]IND (BUS PLUS)'!C3) and the CNIC equivalent — pulling directly from the IND (BUS PLUS) (Form IT-2) worksheet. Tax Year (cell O3) is pre-filled 2024. NTN (cell O4) is a genuine direct-entry cell and is covered by this worksheet's own dataValidation rule (sqref includes O4), the same shape already disclosed for Annex-B's/Annex-C's own NTN cells; taxpayerNtn is modelled with validation.minimum: 0 accordingly.
  2. Depreciation table (rows 7–19): twelve fixed asset categories (Sr. 1–12) plus a thirteenth summary-shaped row (Sr. 13, row 19, "Tax Depreciation / Initial Allowance for Current Year"). Each category row carries nine printed data columns: WDV (BF) [E], Deletion [F], Addition (Used Previously in Pakistan) [G] with its own Extent of Use [H], Addition (New) [I] with its own Extent of Use [J], a fixed statutory Initial Allowance rate [K] and a fixed statutory Depreciation rate [M] printed per category, the taxpayer's own computed Initial Allowance [L] and Depreciation [N] amounts, and WDV (CF) [O]. Columns K and M are printed constants specific to each category (e.g. Sr. 1 "Building (all types)", Code 3302: 15% initial allowance / 10% depreciation; Sr. 9 "Motor Vehicle (not plying for hire)", Code 33041: 0% initial allowance / 15% depreciation) — plain numeric cells with no formula — and are recorded in each field's own description for citation rather than modelled as separate reportable fields, following the same convention already used for this workbook's Annex-A/Annex-B/Annex-C line-item classification codes. Sr. 13's own Rate cells (K19/M19) are the sole exception on this sheet: they hold the text string "100%" rather than a decimal fraction, confirmed and disclosed but not corrected (see Structural findings below).
  3. Amortization table (rows 22–27): six categories (Sr. 14–19), four printed data columns each. WDV (BF) [E], Remaining Useful Life [F], Extent of Use [G], and Amortization [H]. Three of these rows (Sr. 14–16) share the identical printed label "Intangible" and the identical FBR classification Code 3305 — a bounded-slot pattern (three blank, identically-labelled repeats of the same category, evidently intended for the taxpayer to list up to three distinct intangible assets) already seen elsewhere in this registry (e.g. the Mauritius CBRD company- formation series); modelled here as three explicitly numbered fields per column (intangibleAsset1*/intangibleAsset2*/intangibleAsset3*) rather than an open-ended array, consistent with that established convention. The remaining three categories are named: "Expenditure providing Long Term Advantage / Benefit" (Sr. 17, Code 330516), "Tax Amortization for Current Year" (Sr. 18, Code 3247), and "Pre-Commencement Expenditure" (Sr. 19, Code 3306).
  4. dataValidation coverage is uneven across this sheet's own printed entry cells — every printed cell is still modelled as a field regardless. The sheet's single dataValidation rule (type="whole", operator="greaterThanOrEqual", formula1=0, sqref="E22:F25 E19:G19 H22:H27 E27:F27 I19 E26:G26 O4 E7:I18 L7:L19 N7:O19") was independently parsed range-by-range: Every printed, fillable cell on this sheet is nonetheless modelled as a field regardless of whether it carries a dataValidation rule — the rule is treated as an added numeric constraint where present, not a signal of a field's existence — consistent with this workbook's own Annex-A precedent, where an unvalidated NTN cell was still modelled as a field. validation.minimum: 0 is applied only to the specific fields whose cell the sqref actually covers (buildingExtentOfUseNew and its 11 sibling "Extent of Use (New)" fields, and taxDepreciationInitialAllowanceCurrentYearExtentOfUseUsedPreviously, carry no minimum; the three Intangible slots' and the Long Term Advantage/Pre-Commencement Expenditure categories' own "Extent of Use" fields carry no minimum).
    • Depreciation categories (rows 7–18): WDV(BF)/Deletion/Addition(Used Previously)/Extent of Use(Used Previously)/Addition(New) [E–I] via E7:I18; Initial Allowance [L] via L7:L19; Depreciation/WDV(CF) [N–O] via N7:O19. The "Extent of Use" column for the New addition (column J) is not covered anywhere in this sqref, for any row on the sheet — a genuine, disclosed asymmetry against its Used-Previously counterpart (column H), which is validated for every Depreciation category row except Sr. 13 itself.
    • Sr. 13 (row 19): WDV(BF)/Deletion/Addition(Used Previously) [E–G] via the standalone E19:G19 clause, Addition(New) [I] via the standalone I19 clause, Initial Allowance/Depreciation/WDV(CF) via the same L7:L19/N7:O19 ranges as the twelve ordinary categories — but its own Extent of Use (Used Previously) cell (H19) carries no validation, unlike every one of the twelve categories above it.
    • Amortization table: WDV(BF)/Remaining Useful Life [E–F] via E22:F25 (Sr. 14–17) and the standalone E27:F27 (Sr. 19); Amortization [H] via H22:H27 (all six categories). Extent of Use [G] is covered only for Sr. 18 ("Tax Amortization for Current Year") via the standalone E26:G26 clause — not for the three Intangible slots, the Long Term Advantage category, or the Pre-Commencement Expenditure category.

Structural findings disclosed, not corrected

  1. Sr. 13's own Rate cells hold text "100%", not a decimal fraction, unlike every one of the twelve ordinary Depreciation categories above it (which hold plain decimals, e.g. 0.15, 0.25). Confirmed via the raw cell type attribute (t="s", shared-string reference) and not modelled as a field (consistent with every other Rate cell on this sheet), but disclosed here since it is a genuine formatting inconsistency in the source document.
  2. Three identically-labelled "Intangible" / Code 3305 rows (Sr. 14–16). Independently confirmed via the raw shared-strings table that all three rows cite the exact same string index for both the description and the code — not a transcription error on this cycle's own part, but a genuine repeat in the source form itself.
  3. mergeCells block (17 entries) contains one wide merge (J21:O27) spanning otherwise-unused space to the right of the Amortization table — confirmed empty of any text, formula, or value via the raw sheetData and not modelled, consistent with this sheet's own printed layout leaving that region blank for visual balance rather than data entry.
  4. Sr. numbering (1–19) is continuous across both the Depreciation and Amortization tables, with rows 20–21 being the Amortization table's own header rows rather than a numbering skip — the first of this workbook's own Annex worksheets reviewed so far with continuous Sr. numbering across a section boundary (cf. Annex-A's Sr. 7 skip and Annex-B's Sr. 49 skip, both within a single section).
  5. Row 28's own bare "Signature:" (cell A28) / "Date:" (cell N28) footer carries no accompanying declaration paragraph, the same shape already disclosed for Annex-A's and Annex-C's own footers — modelled as a single optional declarationDate field, no documents[] attestation entry.

Conformance fixtures (Phase 3)

8 fixtures committed under conformance/pk/fbr/annexure-d-depreciation-amortization/1.0.0/: 2 valid scenarios plus 6 mutation-control fixtures, each derived from one of the valid fixtures by a single targeted mutation. All 8 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-few-categories.json (a taxpayer reporting one Depreciation category — Building, new addition only — and one Intangible amortization slot) — 0 errors.
  • valid-full-schedule.json (a taxpayer reporting every one of the 146 fields — all thirteen Depreciation-table categories and all six Amortization-table categories, plus a signed declarationDate) — 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-depreciation-amount.json (sets buildingDepreciation to a negative amount, violating minimum: 0) — exactly 1 error.
  • mutation-control-negative-amortization-amount.json (sets taxAmortizationCurrentYearAmortization to a negative amount) — exactly 1 error.
  • mutation-control-negative-ntn.json (sets taxpayerNtn to a negative value) — exactly 1 error.

Structural validation

  • node tools/validate.mjs — 699/699 (full registry, this document included).
  • node tools/validate-ajv.mjs (ajv 2020-12 against spec/v0.3) — 699/699.
  • node tools/verify-sources.mjs registry/pk/fbr/annexure-d-depreciation-amortization/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 (699 entries).

Maturity

structural-reference: the source workbook's own printed "Annex-D" (Depreciation, Initial Allowance, Amortization) structure — identification block and all nineteen named asset/amortization categories across both tables with their per-column fields — 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.