{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "pk/fbr/annexure-d-depreciation-amortization",
  "version": "1.0.0",
  "title": "Pakistan FBR Annex-D — Depreciation, Initial Allowance, Amortization",
  "description": "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.",
  "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-D' — \"Depreciation, Initial Allowance, Amortization\""
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-31",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-31",
    "notes": "GOV-5766 (\"GovSchema Standard Research\"). Re-scanned CATALOG.md fresh first: the immediately preceding GOV-5759 cycle's own VERIFICATION.md and this document's own workbook siblings (IT-1B, IT-2, Annex-A, Annex-B, Annex-C, Wealth Statement) had all explicitly named \"Annexes D through F\" (and, after Annex-C, \"Annexes D through F\"/\"E and F\") as this workbook's disclosed, open backlog, so this cycle picked up Annex-D, the next of the three remaining Annexes, rather than re-screening the already-exhausted 16-jurisdiction \"5 of 6 verticals\" gap list a sixth consecutive time. Independently re-fetched the same workbook this cycle via plain `curl`: HTTP 200, size 104,097 bytes, sha256 `4e2f9874e9a910713fae9a182fc5c5a578bcfd2649d2031f8144c8b5fba96b9f` — byte-identical to every prior cycle's own recorded figures for this same workbook (GOV-3104, GOV-5731, GOV-5738, GOV-5745, GOV-5752, GOV-5759), 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-D` (`sheetId=\"15\"`) maps to `r:id=\"rId6\"`, which `xl/_rels/workbook.xml.rels` resolves to `xl/worksheets/sheet6.xml`; parsed that sheet's own `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), `xl/sharedStrings.xml` table, `mergeCells`, and `dataValidations` block.\n\nUnlike Annex-A's own plain header, this worksheet's Name (cell C3) and CNIC (cell C4) cells are populated by internal formulas — `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 in the same workbook, the same formula-linking pattern already disclosed for Annex-B and Annex-C. 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 single `dataValidation` rule (type \"whole\", operator \"greaterThanOrEqual\", formula1 0), the same shape already disclosed for Annex-B's and Annex-C's own NTN cells.\n\nStructurally this worksheet is a genuine departure from Annex-A/Annex-B/Annex-C's own flat, single-Amount-column line-item lists: its own `dimension` (A1:IV28) and populated content (rows 1-28) describe a multi-column asset register, not a list of named Amount rows. Two sections were independently parsed: a Depreciation table (rows 7-19, header at row 5-6 with column letters A-I re-used as printed sub-labels) covering twelve fixed asset categories (Sr. 1-12, e.g. Sr. 1 'Building (all types)', Code 3302; Sr. 9 'Motor Vehicle (not plying for hire)', Code 33041) plus a thirteenth row (Sr. 13, row 19, 'Tax Depreciation / Initial Allowance for Current Year', Code 3248) of the same column shape; and an Amortization table (rows 22-27, its own header at row 20-21) covering six categories (Sr. 14-19) — three identically-labelled 'Intangible' rows (Sr. 14-16, all Code 3305), '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). The Sr. numbering is continuous across both sections/tables (1-19, rows 20-21 being header rows rather than a numbering skip) — no gap of the kind disclosed in this workbook's Wealth Statement, Annex-A, or Annex-B siblings.\n\nThe three identically-labelled 'Intangible' / Code 3305 rows (Sr. 14-16) are a bounded-slot pattern (three blank, identically-printed 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.\n\nEach Depreciation category's own Rate G (Initial Allowance rate, column K) and Rate H (Depreciation rate, column M) are printed statutory constants specific to that category (e.g. Sr. 1 Building: 15% initial allowance, 10% depreciation; Sr. 9 Motor Vehicle not for hire: 0% initial allowance, 15% depreciation) — plain numeric cells with no formula, confirmed not user-editable in the same sense as the Amount/WDV columns — and are recorded in each field's own `description` text for citation, following the same convention already used for this workbook's Annex-A/Annex-B/Annex-C line-item classification codes, rather than being modelled as separate reportable fields. Sr. 13's own Rate G/Rate H cells (K19/M19) are the sole exception: they hold the text string \"100%\" rather than a decimal fraction (a first-year 100% allowance category), confirmed and disclosed but not corrected.\n\nThis worksheet's own single `dataValidation` rule (`sqref=\"E22:F25 E19:G19 H22:H27 E27:F27 I19 E26:G26 O4 E7:I18 L7:L19 N7:O19\"`) was independently parsed cell-range-by-cell-range against every printed entry cell on the sheet. For the twelve Depreciation categories (rows 7-18): WDV (BF)/Deletion/Addition (Used Previously)/Extent of Use (Used Previously)/Addition (New) (columns E-I) are covered via `E7:I18`; Initial Allowance (column L) via `L7:L19`; Depreciation and WDV (CF) (columns 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 row except Sr. 13 itself. For Sr. 13 (row 19): WDV (BF)/Deletion/Addition (Used Previously) (columns E-G) are covered via the standalone `E19:G19` clause and Addition (New) (column I) via the standalone `I19` clause, but its own Extent of Use (Used Previously) cell (column H) carries no validation, unlike every one of the twelve ordinary categories above it — disclosed and not corrected. For the Amortization table: WDV (BF)/Remaining Useful Life (columns E-F) are covered for Sr. 14-17 via `E22:F25`, for Sr. 19 via the standalone `E27:F27`, and Amortization (column H) is covered for all six categories via `H22:H27`; but Extent of Use (column G) is covered only for Sr. 18 ('Tax Amortization for Current Year') via the standalone `E26:G26` clause, and is not covered for the three Intangible slots, the Long Term Advantage category, or the Pre-Commencement Expenditure category. Every printed, fillable cell on this sheet is nonetheless modelled as a field regardless of whether it carries a `dataValidation` rule — consistent with this workbook's own Annex-A precedent, where an unvalidated NTN cell was still modelled as a field — with `validation.minimum: 0` applied only where the sqref actually covers that specific cell.\n\nThis worksheet's own `mergeCells` block (17 entries) was independently parsed and confirmed to contain only header-label merges (`A1:O1`, `A2:O2`, identification-block merges `A3:B3`/`C3:M3`/`A4:B4`/`C4:M4`) and row-label/section merges (`A7:A19` labelling the Depreciation section, `A20:A27` labelling the Amortization section, and `H20:I20`/`H21:I21`/`H22:I22` through `H27:I27` merging the two-character-wide \"Amortization\" column header and its six data cells) plus one wide merge (`J21:O27`) spanning what is otherwise unused space to the right of the Amortization table — confirmed empty of any text, formula, or value and not modelled, consistent with this sheet's own printed layout leaving that region blank.\n\nRow 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, so a single optional `declarationDate` field is modelled and no `documents[]` attestation entry is included, consistent with those siblings.\n\n8 conformance fixtures committed under `conformance/pk/fbr/annexure-d-depreciation-amortization/1.0.0/`: 2 valid scenarios (a return reporting a handful of Depreciation categories and one Intangible slot; a return reporting every one of the thirteen Depreciation-table categories and all six Amortization-table categories, plus a signed declaration date) and 6 mutation-control fixtures (a missing statically-required `taxYear`, a missing required `taxpayerCnic`, an out-of-range CNIC pattern violation, a negative amount on a validated Depreciation-column field, a negative amount on a validated Amortization-column field, and a negative `taxpayerNtn`) 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 6 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 seventh schema within this workbook, and the ninth schema for Pakistan overall — not a new vertical); Annexes E and 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 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.",
      "sourceRef": "Worksheet 'Annex-D', row 3 — \"Name*\" (cell C3, formula-linked to 'IND (BUS PLUS)'!C3)"
    },
    {
      "name": "taxpayerCnic",
      "label": "CNIC",
      "type": "string",
      "required": true,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-D', row 4 — \"CNIC*\" (cell C4, formula-linked to 'IND (BUS PLUS)'!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). 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.",
      "sourceRef": "Worksheet 'Annex-D', row 4 — \"NTN\" (cell O4)",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxYear",
      "label": "Tax Year",
      "type": "string",
      "required": true,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-D', row 3 — \"Tax Year\", pre-filled \"2024\" (cell O3)"
    },
    {
      "name": "buildingWdvBf",
      "label": "Sr. 1 — Building (all types) — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "Sr. 1, Code 3302 — \"Building (all types)\" — WDV (BF) — written-down value brought forward from the previous tax year (column E).",
      "sourceRef": "Worksheet 'Annex-D', row 7 — Sr. 1, Code 3302, \"Building (all types)\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "buildingDeletion",
      "label": "Sr. 1 — Building (all types) — Deletion",
      "type": "number",
      "required": false,
      "description": "Sr. 1, Code 3302 — \"Building (all types)\" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).",
      "sourceRef": "Worksheet 'Annex-D', row 7 — Sr. 1, Code 3302, \"Building (all types)\" (column F, \"Deletion\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "buildingAdditionUsedPreviously",
      "label": "Sr. 1 — Building (all types) — Addition (Used Previously in Pakistan)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 7 — Sr. 1, Code 3302, \"Building (all types)\" (column G, \"Addition (Used Previously in Pakistan)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "buildingExtentOfUseUsedPreviously",
      "label": "Sr. 1 — Building (all types) — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 7 — Sr. 1, Code 3302, \"Building (all types)\" (column H, \"Extent of Use\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "buildingAdditionNew",
      "label": "Sr. 1 — Building (all types) — Addition (New)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 7 — Sr. 1, Code 3302, \"Building (all types)\" (column I, \"Addition (New)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "buildingExtentOfUseNew",
      "label": "Sr. 1 — Building (all types) — Extent of Use",
      "type": "number",
      "required": false,
      "description": "Sr. 1, Code 3302 — \"Building (all types)\" — Extent of Use — the fraction/percentage of business use applicable to the \"Addition (New)\" amount (column J).",
      "sourceRef": "Worksheet 'Annex-D', row 7 — Sr. 1, Code 3302, \"Building (all types)\" (column J, \"Extent of Use\")"
    },
    {
      "name": "buildingInitialAllowance",
      "label": "Sr. 1 — Building (all types) — Initial Allowance",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 7 — Sr. 1, Code 3302, \"Building (all types)\" (column L, \"Initial Allowance\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "buildingDepreciation",
      "label": "Sr. 1 — Building (all types) — Depreciation",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 7 — Sr. 1, Code 3302, \"Building (all types)\" (column N, \"Depreciation\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "buildingWdvCf",
      "label": "Sr. 1 — Building (all types) — WDV (CF)",
      "type": "number",
      "required": false,
      "description": "Sr. 1, Code 3302 — \"Building (all types)\" — WDV (CF) — written-down value carried forward to the next tax year (column O).",
      "sourceRef": "Worksheet 'Annex-D', row 7 — Sr. 1, Code 3302, \"Building (all types)\" (column O, \"WDV (CF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "rampForDisabledPersonsWdvBf",
      "label": "Sr. 2 — Ramp for Disabled Persons — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "Sr. 2, Code 330204 — \"Ramp for Disabled Persons\" — WDV (BF) — written-down value brought forward from the previous tax year (column E).",
      "sourceRef": "Worksheet 'Annex-D', row 8 — Sr. 2, Code 330204, \"Ramp for Disabled Persons\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "rampForDisabledPersonsDeletion",
      "label": "Sr. 2 — Ramp for Disabled Persons — Deletion",
      "type": "number",
      "required": false,
      "description": "Sr. 2, Code 330204 — \"Ramp for Disabled Persons\" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).",
      "sourceRef": "Worksheet 'Annex-D', row 8 — Sr. 2, Code 330204, \"Ramp for Disabled Persons\" (column F, \"Deletion\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "rampForDisabledPersonsAdditionUsedPreviously",
      "label": "Sr. 2 — Ramp for Disabled Persons — Addition (Used Previously in Pakistan)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 8 — Sr. 2, Code 330204, \"Ramp for Disabled Persons\" (column G, \"Addition (Used Previously in Pakistan)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "rampForDisabledPersonsExtentOfUseUsedPreviously",
      "label": "Sr. 2 — Ramp for Disabled Persons — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 8 — Sr. 2, Code 330204, \"Ramp for Disabled Persons\" (column H, \"Extent of Use\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "rampForDisabledPersonsAdditionNew",
      "label": "Sr. 2 — Ramp for Disabled Persons — Addition (New)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 8 — Sr. 2, Code 330204, \"Ramp for Disabled Persons\" (column I, \"Addition (New)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "rampForDisabledPersonsExtentOfUseNew",
      "label": "Sr. 2 — Ramp for Disabled Persons — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 8 — Sr. 2, Code 330204, \"Ramp for Disabled Persons\" (column J, \"Extent of Use\")"
    },
    {
      "name": "rampForDisabledPersonsInitialAllowance",
      "label": "Sr. 2 — Ramp for Disabled Persons — Initial Allowance",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 8 — Sr. 2, Code 330204, \"Ramp for Disabled Persons\" (column L, \"Initial Allowance\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "rampForDisabledPersonsDepreciation",
      "label": "Sr. 2 — Ramp for Disabled Persons — Depreciation",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 8 — Sr. 2, Code 330204, \"Ramp for Disabled Persons\" (column N, \"Depreciation\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "rampForDisabledPersonsWdvCf",
      "label": "Sr. 2 — Ramp for Disabled Persons — WDV (CF)",
      "type": "number",
      "required": false,
      "description": "Sr. 2, Code 330204 — \"Ramp for Disabled Persons\" — WDV (CF) — written-down value carried forward to the next tax year (column O).",
      "sourceRef": "Worksheet 'Annex-D', row 8 — Sr. 2, Code 330204, \"Ramp for Disabled Persons\" (column O, \"WDV (CF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "plantMachineryWdvBf",
      "label": "Sr. 3 — Plant / Machinery (not otherwise specified) — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "Sr. 3, Code 330301 — \"Plant / Machinery (not otherwise specified)\" — WDV (BF) — written-down value brought forward from the previous tax year (column E).",
      "sourceRef": "Worksheet 'Annex-D', row 9 — Sr. 3, Code 330301, \"Plant / Machinery (not otherwise specified)\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "plantMachineryDeletion",
      "label": "Sr. 3 — Plant / Machinery (not otherwise specified) — Deletion",
      "type": "number",
      "required": false,
      "description": "Sr. 3, Code 330301 — \"Plant / Machinery (not otherwise specified)\" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).",
      "sourceRef": "Worksheet 'Annex-D', row 9 — Sr. 3, Code 330301, \"Plant / Machinery (not otherwise specified)\" (column F, \"Deletion\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "plantMachineryAdditionUsedPreviously",
      "label": "Sr. 3 — Plant / Machinery (not otherwise specified) — Addition (Used Previously in Pakistan)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 9 — Sr. 3, Code 330301, \"Plant / Machinery (not otherwise specified)\" (column G, \"Addition (Used Previously in Pakistan)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "plantMachineryExtentOfUseUsedPreviously",
      "label": "Sr. 3 — Plant / Machinery (not otherwise specified) — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 9 — Sr. 3, Code 330301, \"Plant / Machinery (not otherwise specified)\" (column H, \"Extent of Use\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "plantMachineryAdditionNew",
      "label": "Sr. 3 — Plant / Machinery (not otherwise specified) — Addition (New)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 9 — Sr. 3, Code 330301, \"Plant / Machinery (not otherwise specified)\" (column I, \"Addition (New)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "plantMachineryExtentOfUseNew",
      "label": "Sr. 3 — Plant / Machinery (not otherwise specified) — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 9 — Sr. 3, Code 330301, \"Plant / Machinery (not otherwise specified)\" (column J, \"Extent of Use\")"
    },
    {
      "name": "plantMachineryInitialAllowance",
      "label": "Sr. 3 — Plant / Machinery (not otherwise specified) — Initial Allowance",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 9 — Sr. 3, Code 330301, \"Plant / Machinery (not otherwise specified)\" (column L, \"Initial Allowance\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "plantMachineryDepreciation",
      "label": "Sr. 3 — Plant / Machinery (not otherwise specified) — Depreciation",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 9 — Sr. 3, Code 330301, \"Plant / Machinery (not otherwise specified)\" (column N, \"Depreciation\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "plantMachineryWdvCf",
      "label": "Sr. 3 — Plant / Machinery (not otherwise specified) — WDV (CF)",
      "type": "number",
      "required": false,
      "description": "Sr. 3, Code 330301 — \"Plant / Machinery (not otherwise specified)\" — WDV (CF) — written-down value carried forward to the next tax year (column O).",
      "sourceRef": "Worksheet 'Annex-D', row 9 — Sr. 3, Code 330301, \"Plant / Machinery (not otherwise specified)\" (column O, \"WDV (CF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "computerHardwareWdvBf",
      "label": "Sr. 4 — Computer Hardware / Allied Items / Equipment used in manufacture of IT products — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 10 — Sr. 4, Code 330302, \"Computer Hardware / Allied Items / Equipment used in manufacture of IT products\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "computerHardwareDeletion",
      "label": "Sr. 4 — Computer Hardware / Allied Items / Equipment used in manufacture of IT products — Deletion",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 10 — Sr. 4, Code 330302, \"Computer Hardware / Allied Items / Equipment used in manufacture of IT products\" (column F, \"Deletion\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "computerHardwareAdditionUsedPreviously",
      "label": "Sr. 4 — Computer Hardware / Allied Items / Equipment used in manufacture of IT products — Addition (Used Previously in Pakistan)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 10 — Sr. 4, Code 330302, \"Computer Hardware / Allied Items / Equipment used in manufacture of IT products\" (column G, \"Addition (Used Previously in Pakistan)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "computerHardwareExtentOfUseUsedPreviously",
      "label": "Sr. 4 — Computer Hardware / Allied Items / Equipment used in manufacture of IT products — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 10 — Sr. 4, Code 330302, \"Computer Hardware / Allied Items / Equipment used in manufacture of IT products\" (column H, \"Extent of Use\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "computerHardwareAdditionNew",
      "label": "Sr. 4 — Computer Hardware / Allied Items / Equipment used in manufacture of IT products — Addition (New)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 10 — Sr. 4, Code 330302, \"Computer Hardware / Allied Items / Equipment used in manufacture of IT products\" (column I, \"Addition (New)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "computerHardwareExtentOfUseNew",
      "label": "Sr. 4 — Computer Hardware / Allied Items / Equipment used in manufacture of IT products — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 10 — Sr. 4, Code 330302, \"Computer Hardware / Allied Items / Equipment used in manufacture of IT products\" (column J, \"Extent of Use\")"
    },
    {
      "name": "computerHardwareInitialAllowance",
      "label": "Sr. 4 — Computer Hardware / Allied Items / Equipment used in manufacture of IT products — Initial Allowance",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 10 — Sr. 4, Code 330302, \"Computer Hardware / Allied Items / Equipment used in manufacture of IT products\" (column L, \"Initial Allowance\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "computerHardwareDepreciation",
      "label": "Sr. 4 — Computer Hardware / Allied Items / Equipment used in manufacture of IT products — Depreciation",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 10 — Sr. 4, Code 330302, \"Computer Hardware / Allied Items / Equipment used in manufacture of IT products\" (column N, \"Depreciation\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "computerHardwareWdvCf",
      "label": "Sr. 4 — Computer Hardware / Allied Items / Equipment used in manufacture of IT products — WDV (CF)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 10 — Sr. 4, Code 330302, \"Computer Hardware / Allied Items / Equipment used in manufacture of IT products\" (column O, \"WDV (CF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "furnitureWdvBf",
      "label": "Sr. 5 — Furniture (including fittings) — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "Sr. 5, Code 330303 — \"Furniture (including fittings)\" — WDV (BF) — written-down value brought forward from the previous tax year (column E).",
      "sourceRef": "Worksheet 'Annex-D', row 11 — Sr. 5, Code 330303, \"Furniture (including fittings)\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "furnitureDeletion",
      "label": "Sr. 5 — Furniture (including fittings) — Deletion",
      "type": "number",
      "required": false,
      "description": "Sr. 5, Code 330303 — \"Furniture (including fittings)\" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).",
      "sourceRef": "Worksheet 'Annex-D', row 11 — Sr. 5, Code 330303, \"Furniture (including fittings)\" (column F, \"Deletion\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "furnitureAdditionUsedPreviously",
      "label": "Sr. 5 — Furniture (including fittings) — Addition (Used Previously in Pakistan)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 11 — Sr. 5, Code 330303, \"Furniture (including fittings)\" (column G, \"Addition (Used Previously in Pakistan)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "furnitureExtentOfUseUsedPreviously",
      "label": "Sr. 5 — Furniture (including fittings) — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 11 — Sr. 5, Code 330303, \"Furniture (including fittings)\" (column H, \"Extent of Use\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "furnitureAdditionNew",
      "label": "Sr. 5 — Furniture (including fittings) — Addition (New)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 11 — Sr. 5, Code 330303, \"Furniture (including fittings)\" (column I, \"Addition (New)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "furnitureExtentOfUseNew",
      "label": "Sr. 5 — Furniture (including fittings) — Extent of Use",
      "type": "number",
      "required": false,
      "description": "Sr. 5, Code 330303 — \"Furniture (including fittings)\" — Extent of Use — the fraction/percentage of business use applicable to the \"Addition (New)\" amount (column J).",
      "sourceRef": "Worksheet 'Annex-D', row 11 — Sr. 5, Code 330303, \"Furniture (including fittings)\" (column J, \"Extent of Use\")"
    },
    {
      "name": "furnitureInitialAllowance",
      "label": "Sr. 5 — Furniture (including fittings) — Initial Allowance",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 11 — Sr. 5, Code 330303, \"Furniture (including fittings)\" (column L, \"Initial Allowance\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "furnitureDepreciation",
      "label": "Sr. 5 — Furniture (including fittings) — Depreciation",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 11 — Sr. 5, Code 330303, \"Furniture (including fittings)\" (column N, \"Depreciation\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "furnitureWdvCf",
      "label": "Sr. 5 — Furniture (including fittings) — WDV (CF)",
      "type": "number",
      "required": false,
      "description": "Sr. 5, Code 330303 — \"Furniture (including fittings)\" — WDV (CF) — written-down value carried forward to the next tax year (column O).",
      "sourceRef": "Worksheet 'Annex-D', row 11 — Sr. 5, Code 330303, \"Furniture (including fittings)\" (column O, \"WDV (CF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "technicalProfessionalBooksWdvBf",
      "label": "Sr. 6 — Technical / Professional Books — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "Sr. 6, Code 330304 — \"Technical / Professional Books\" — WDV (BF) — written-down value brought forward from the previous tax year (column E).",
      "sourceRef": "Worksheet 'Annex-D', row 12 — Sr. 6, Code 330304, \"Technical / Professional Books\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "technicalProfessionalBooksDeletion",
      "label": "Sr. 6 — Technical / Professional Books — Deletion",
      "type": "number",
      "required": false,
      "description": "Sr. 6, Code 330304 — \"Technical / Professional Books\" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).",
      "sourceRef": "Worksheet 'Annex-D', row 12 — Sr. 6, Code 330304, \"Technical / Professional Books\" (column F, \"Deletion\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "technicalProfessionalBooksAdditionUsedPreviously",
      "label": "Sr. 6 — Technical / Professional Books — Addition (Used Previously in Pakistan)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 12 — Sr. 6, Code 330304, \"Technical / Professional Books\" (column G, \"Addition (Used Previously in Pakistan)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "technicalProfessionalBooksExtentOfUseUsedPreviously",
      "label": "Sr. 6 — Technical / Professional Books — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 12 — Sr. 6, Code 330304, \"Technical / Professional Books\" (column H, \"Extent of Use\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "technicalProfessionalBooksAdditionNew",
      "label": "Sr. 6 — Technical / Professional Books — Addition (New)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 12 — Sr. 6, Code 330304, \"Technical / Professional Books\" (column I, \"Addition (New)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "technicalProfessionalBooksExtentOfUseNew",
      "label": "Sr. 6 — Technical / Professional Books — Extent of Use",
      "type": "number",
      "required": false,
      "description": "Sr. 6, Code 330304 — \"Technical / Professional Books\" — Extent of Use — the fraction/percentage of business use applicable to the \"Addition (New)\" amount (column J).",
      "sourceRef": "Worksheet 'Annex-D', row 12 — Sr. 6, Code 330304, \"Technical / Professional Books\" (column J, \"Extent of Use\")"
    },
    {
      "name": "technicalProfessionalBooksInitialAllowance",
      "label": "Sr. 6 — Technical / Professional Books — Initial Allowance",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 12 — Sr. 6, Code 330304, \"Technical / Professional Books\" (column L, \"Initial Allowance\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "technicalProfessionalBooksDepreciation",
      "label": "Sr. 6 — Technical / Professional Books — Depreciation",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 12 — Sr. 6, Code 330304, \"Technical / Professional Books\" (column N, \"Depreciation\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "technicalProfessionalBooksWdvCf",
      "label": "Sr. 6 — Technical / Professional Books — WDV (CF)",
      "type": "number",
      "required": false,
      "description": "Sr. 6, Code 330304 — \"Technical / Professional Books\" — WDV (CF) — written-down value carried forward to the next tax year (column O).",
      "sourceRef": "Worksheet 'Annex-D', row 12 — Sr. 6, Code 330304, \"Technical / Professional Books\" (column O, \"WDV (CF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "offshoreInstallationsWdvBf",
      "label": "Sr. 7 — Offshore Installations of mineral oil concerns — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "Sr. 7, Code 330306 — \"Offshore Installations of mineral oil concerns\" — WDV (BF) — written-down value brought forward from the previous tax year (column E).",
      "sourceRef": "Worksheet 'Annex-D', row 13 — Sr. 7, Code 330306, \"Offshore Installations of mineral oil concerns\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "offshoreInstallationsDeletion",
      "label": "Sr. 7 — Offshore Installations of mineral oil concerns — Deletion",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 13 — Sr. 7, Code 330306, \"Offshore Installations of mineral oil concerns\" (column F, \"Deletion\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "offshoreInstallationsAdditionUsedPreviously",
      "label": "Sr. 7 — Offshore Installations of mineral oil concerns — Addition (Used Previously in Pakistan)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 13 — Sr. 7, Code 330306, \"Offshore Installations of mineral oil concerns\" (column G, \"Addition (Used Previously in Pakistan)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "offshoreInstallationsExtentOfUseUsedPreviously",
      "label": "Sr. 7 — Offshore Installations of mineral oil concerns — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 13 — Sr. 7, Code 330306, \"Offshore Installations of mineral oil concerns\" (column H, \"Extent of Use\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "offshoreInstallationsAdditionNew",
      "label": "Sr. 7 — Offshore Installations of mineral oil concerns — Addition (New)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 13 — Sr. 7, Code 330306, \"Offshore Installations of mineral oil concerns\" (column I, \"Addition (New)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "offshoreInstallationsExtentOfUseNew",
      "label": "Sr. 7 — Offshore Installations of mineral oil concerns — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 13 — Sr. 7, Code 330306, \"Offshore Installations of mineral oil concerns\" (column J, \"Extent of Use\")"
    },
    {
      "name": "offshoreInstallationsInitialAllowance",
      "label": "Sr. 7 — Offshore Installations of mineral oil concerns — Initial Allowance",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 13 — Sr. 7, Code 330306, \"Offshore Installations of mineral oil concerns\" (column L, \"Initial Allowance\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "offshoreInstallationsDepreciation",
      "label": "Sr. 7 — Offshore Installations of mineral oil concerns — Depreciation",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 13 — Sr. 7, Code 330306, \"Offshore Installations of mineral oil concerns\" (column N, \"Depreciation\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "offshoreInstallationsWdvCf",
      "label": "Sr. 7 — Offshore Installations of mineral oil concerns — WDV (CF)",
      "type": "number",
      "required": false,
      "description": "Sr. 7, Code 330306 — \"Offshore Installations of mineral oil concerns\" — WDV (CF) — written-down value carried forward to the next tax year (column O).",
      "sourceRef": "Worksheet 'Annex-D', row 13 — Sr. 7, Code 330306, \"Offshore Installations of mineral oil concerns\" (column O, \"WDV (CF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "machineryFirstYearAllowanceWdvBf",
      "label": "Sr. 8 — Machinery / Equipment eligible for 1st year Allowance — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 14 — Sr. 8, Code 330308, \"Machinery / Equipment eligible for 1st year Allowance\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "machineryFirstYearAllowanceDeletion",
      "label": "Sr. 8 — Machinery / Equipment eligible for 1st year Allowance — Deletion",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 14 — Sr. 8, Code 330308, \"Machinery / Equipment eligible for 1st year Allowance\" (column F, \"Deletion\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "machineryFirstYearAllowanceAdditionUsedPreviously",
      "label": "Sr. 8 — Machinery / Equipment eligible for 1st year Allowance — Addition (Used Previously in Pakistan)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 14 — Sr. 8, Code 330308, \"Machinery / Equipment eligible for 1st year Allowance\" (column G, \"Addition (Used Previously in Pakistan)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "machineryFirstYearAllowanceExtentOfUseUsedPreviously",
      "label": "Sr. 8 — Machinery / Equipment eligible for 1st year Allowance — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 14 — Sr. 8, Code 330308, \"Machinery / Equipment eligible for 1st year Allowance\" (column H, \"Extent of Use\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "machineryFirstYearAllowanceAdditionNew",
      "label": "Sr. 8 — Machinery / Equipment eligible for 1st year Allowance — Addition (New)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 14 — Sr. 8, Code 330308, \"Machinery / Equipment eligible for 1st year Allowance\" (column I, \"Addition (New)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "machineryFirstYearAllowanceExtentOfUseNew",
      "label": "Sr. 8 — Machinery / Equipment eligible for 1st year Allowance — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 14 — Sr. 8, Code 330308, \"Machinery / Equipment eligible for 1st year Allowance\" (column J, \"Extent of Use\")"
    },
    {
      "name": "machineryFirstYearAllowanceInitialAllowance",
      "label": "Sr. 8 — Machinery / Equipment eligible for 1st year Allowance — Initial Allowance",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 14 — Sr. 8, Code 330308, \"Machinery / Equipment eligible for 1st year Allowance\" (column L, \"Initial Allowance\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "machineryFirstYearAllowanceDepreciation",
      "label": "Sr. 8 — Machinery / Equipment eligible for 1st year Allowance — Depreciation",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 14 — Sr. 8, Code 330308, \"Machinery / Equipment eligible for 1st year Allowance\" (column N, \"Depreciation\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "machineryFirstYearAllowanceWdvCf",
      "label": "Sr. 8 — Machinery / Equipment eligible for 1st year Allowance — WDV (CF)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 14 — Sr. 8, Code 330308, \"Machinery / Equipment eligible for 1st year Allowance\" (column O, \"WDV (CF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleNotForHireWdvBf",
      "label": "Sr. 9 — Motor Vehicle (not plying for hire) — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "Sr. 9, Code 33041 — \"Motor Vehicle (not plying for hire)\" — WDV (BF) — written-down value brought forward from the previous tax year (column E).",
      "sourceRef": "Worksheet 'Annex-D', row 15 — Sr. 9, Code 33041, \"Motor Vehicle (not plying for hire)\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleNotForHireDeletion",
      "label": "Sr. 9 — Motor Vehicle (not plying for hire) — Deletion",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 15 — Sr. 9, Code 33041, \"Motor Vehicle (not plying for hire)\" (column F, \"Deletion\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleNotForHireAdditionUsedPreviously",
      "label": "Sr. 9 — Motor Vehicle (not plying for hire) — Addition (Used Previously in Pakistan)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 15 — Sr. 9, Code 33041, \"Motor Vehicle (not plying for hire)\" (column G, \"Addition (Used Previously in Pakistan)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleNotForHireExtentOfUseUsedPreviously",
      "label": "Sr. 9 — Motor Vehicle (not plying for hire) — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 15 — Sr. 9, Code 33041, \"Motor Vehicle (not plying for hire)\" (column H, \"Extent of Use\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleNotForHireAdditionNew",
      "label": "Sr. 9 — Motor Vehicle (not plying for hire) — Addition (New)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 15 — Sr. 9, Code 33041, \"Motor Vehicle (not plying for hire)\" (column I, \"Addition (New)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleNotForHireExtentOfUseNew",
      "label": "Sr. 9 — Motor Vehicle (not plying for hire) — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 15 — Sr. 9, Code 33041, \"Motor Vehicle (not plying for hire)\" (column J, \"Extent of Use\")"
    },
    {
      "name": "motorVehicleNotForHireInitialAllowance",
      "label": "Sr. 9 — Motor Vehicle (not plying for hire) — Initial Allowance",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 15 — Sr. 9, Code 33041, \"Motor Vehicle (not plying for hire)\" (column L, \"Initial Allowance\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleNotForHireDepreciation",
      "label": "Sr. 9 — Motor Vehicle (not plying for hire) — Depreciation",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 15 — Sr. 9, Code 33041, \"Motor Vehicle (not plying for hire)\" (column N, \"Depreciation\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleNotForHireWdvCf",
      "label": "Sr. 9 — Motor Vehicle (not plying for hire) — WDV (CF)",
      "type": "number",
      "required": false,
      "description": "Sr. 9, Code 33041 — \"Motor Vehicle (not plying for hire)\" — WDV (CF) — written-down value carried forward to the next tax year (column O).",
      "sourceRef": "Worksheet 'Annex-D', row 15 — Sr. 9, Code 33041, \"Motor Vehicle (not plying for hire)\" (column O, \"WDV (CF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleForHireWdvBf",
      "label": "Sr. 10 — Motor Vehicle (plying for hire) — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "Sr. 10, Code 33042 — \"Motor Vehicle (plying for hire)\" — WDV (BF) — written-down value brought forward from the previous tax year (column E).",
      "sourceRef": "Worksheet 'Annex-D', row 16 — Sr. 10, Code 33042, \"Motor Vehicle (plying for hire)\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleForHireDeletion",
      "label": "Sr. 10 — Motor Vehicle (plying for hire) — Deletion",
      "type": "number",
      "required": false,
      "description": "Sr. 10, Code 33042 — \"Motor Vehicle (plying for hire)\" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).",
      "sourceRef": "Worksheet 'Annex-D', row 16 — Sr. 10, Code 33042, \"Motor Vehicle (plying for hire)\" (column F, \"Deletion\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleForHireAdditionUsedPreviously",
      "label": "Sr. 10 — Motor Vehicle (plying for hire) — Addition (Used Previously in Pakistan)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 16 — Sr. 10, Code 33042, \"Motor Vehicle (plying for hire)\" (column G, \"Addition (Used Previously in Pakistan)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleForHireExtentOfUseUsedPreviously",
      "label": "Sr. 10 — Motor Vehicle (plying for hire) — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 16 — Sr. 10, Code 33042, \"Motor Vehicle (plying for hire)\" (column H, \"Extent of Use\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleForHireAdditionNew",
      "label": "Sr. 10 — Motor Vehicle (plying for hire) — Addition (New)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 16 — Sr. 10, Code 33042, \"Motor Vehicle (plying for hire)\" (column I, \"Addition (New)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleForHireExtentOfUseNew",
      "label": "Sr. 10 — Motor Vehicle (plying for hire) — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 16 — Sr. 10, Code 33042, \"Motor Vehicle (plying for hire)\" (column J, \"Extent of Use\")"
    },
    {
      "name": "motorVehicleForHireInitialAllowance",
      "label": "Sr. 10 — Motor Vehicle (plying for hire) — Initial Allowance",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 16 — Sr. 10, Code 33042, \"Motor Vehicle (plying for hire)\" (column L, \"Initial Allowance\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleForHireDepreciation",
      "label": "Sr. 10 — Motor Vehicle (plying for hire) — Depreciation",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 16 — Sr. 10, Code 33042, \"Motor Vehicle (plying for hire)\" (column N, \"Depreciation\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "motorVehicleForHireWdvCf",
      "label": "Sr. 10 — Motor Vehicle (plying for hire) — WDV (CF)",
      "type": "number",
      "required": false,
      "description": "Sr. 10, Code 33042 — \"Motor Vehicle (plying for hire)\" — WDV (CF) — written-down value carried forward to the next tax year (column O).",
      "sourceRef": "Worksheet 'Annex-D', row 16 — Sr. 10, Code 33042, \"Motor Vehicle (plying for hire)\" (column O, \"WDV (CF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "shipsWdvBf",
      "label": "Sr. 11 — Ships — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "Sr. 11, Code 33043 — \"Ships\" — WDV (BF) — written-down value brought forward from the previous tax year (column E).",
      "sourceRef": "Worksheet 'Annex-D', row 17 — Sr. 11, Code 33043, \"Ships\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "shipsDeletion",
      "label": "Sr. 11 — Ships — Deletion",
      "type": "number",
      "required": false,
      "description": "Sr. 11, Code 33043 — \"Ships\" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).",
      "sourceRef": "Worksheet 'Annex-D', row 17 — Sr. 11, Code 33043, \"Ships\" (column F, \"Deletion\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "shipsAdditionUsedPreviously",
      "label": "Sr. 11 — Ships — Addition (Used Previously in Pakistan)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 17 — Sr. 11, Code 33043, \"Ships\" (column G, \"Addition (Used Previously in Pakistan)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "shipsExtentOfUseUsedPreviously",
      "label": "Sr. 11 — Ships — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 17 — Sr. 11, Code 33043, \"Ships\" (column H, \"Extent of Use\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "shipsAdditionNew",
      "label": "Sr. 11 — Ships — Addition (New)",
      "type": "number",
      "required": false,
      "description": "Sr. 11, Code 33043 — \"Ships\" — Addition (New) — cost of a new (not previously used) asset of this category acquired during the year (column I).",
      "sourceRef": "Worksheet 'Annex-D', row 17 — Sr. 11, Code 33043, \"Ships\" (column I, \"Addition (New)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "shipsExtentOfUseNew",
      "label": "Sr. 11 — Ships — Extent of Use",
      "type": "number",
      "required": false,
      "description": "Sr. 11, Code 33043 — \"Ships\" — Extent of Use — the fraction/percentage of business use applicable to the \"Addition (New)\" amount (column J).",
      "sourceRef": "Worksheet 'Annex-D', row 17 — Sr. 11, Code 33043, \"Ships\" (column J, \"Extent of Use\")"
    },
    {
      "name": "shipsInitialAllowance",
      "label": "Sr. 11 — Ships — Initial Allowance",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 17 — Sr. 11, Code 33043, \"Ships\" (column L, \"Initial Allowance\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "shipsDepreciation",
      "label": "Sr. 11 — Ships — Depreciation",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 17 — Sr. 11, Code 33043, \"Ships\" (column N, \"Depreciation\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "shipsWdvCf",
      "label": "Sr. 11 — Ships — WDV (CF)",
      "type": "number",
      "required": false,
      "description": "Sr. 11, Code 33043 — \"Ships\" — WDV (CF) — written-down value carried forward to the next tax year (column O).",
      "sourceRef": "Worksheet 'Annex-D', row 17 — Sr. 11, Code 33043, \"Ships\" (column O, \"WDV (CF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "aircraftWdvBf",
      "label": "Sr. 12 — Aircrafts / Aero Engines — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "Sr. 12, Code 33044 — \"Aircrafts / Aero Engines\" — WDV (BF) — written-down value brought forward from the previous tax year (column E).",
      "sourceRef": "Worksheet 'Annex-D', row 18 — Sr. 12, Code 33044, \"Aircrafts / Aero Engines\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "aircraftDeletion",
      "label": "Sr. 12 — Aircrafts / Aero Engines — Deletion",
      "type": "number",
      "required": false,
      "description": "Sr. 12, Code 33044 — \"Aircrafts / Aero Engines\" — Deletion — cost/WDV of assets of this category disposed of during the year (column F).",
      "sourceRef": "Worksheet 'Annex-D', row 18 — Sr. 12, Code 33044, \"Aircrafts / Aero Engines\" (column F, \"Deletion\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "aircraftAdditionUsedPreviously",
      "label": "Sr. 12 — Aircrafts / Aero Engines — Addition (Used Previously in Pakistan)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 18 — Sr. 12, Code 33044, \"Aircrafts / Aero Engines\" (column G, \"Addition (Used Previously in Pakistan)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "aircraftExtentOfUseUsedPreviously",
      "label": "Sr. 12 — Aircrafts / Aero Engines — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 18 — Sr. 12, Code 33044, \"Aircrafts / Aero Engines\" (column H, \"Extent of Use\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "aircraftAdditionNew",
      "label": "Sr. 12 — Aircrafts / Aero Engines — Addition (New)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 18 — Sr. 12, Code 33044, \"Aircrafts / Aero Engines\" (column I, \"Addition (New)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "aircraftExtentOfUseNew",
      "label": "Sr. 12 — Aircrafts / Aero Engines — Extent of Use",
      "type": "number",
      "required": false,
      "description": "Sr. 12, Code 33044 — \"Aircrafts / Aero Engines\" — Extent of Use — the fraction/percentage of business use applicable to the \"Addition (New)\" amount (column J).",
      "sourceRef": "Worksheet 'Annex-D', row 18 — Sr. 12, Code 33044, \"Aircrafts / Aero Engines\" (column J, \"Extent of Use\")"
    },
    {
      "name": "aircraftInitialAllowance",
      "label": "Sr. 12 — Aircrafts / Aero Engines — Initial Allowance",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 18 — Sr. 12, Code 33044, \"Aircrafts / Aero Engines\" (column L, \"Initial Allowance\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "aircraftDepreciation",
      "label": "Sr. 12 — Aircrafts / Aero Engines — Depreciation",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 18 — Sr. 12, Code 33044, \"Aircrafts / Aero Engines\" (column N, \"Depreciation\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "aircraftWdvCf",
      "label": "Sr. 12 — Aircrafts / Aero Engines — WDV (CF)",
      "type": "number",
      "required": false,
      "description": "Sr. 12, Code 33044 — \"Aircrafts / Aero Engines\" — WDV (CF) — written-down value carried forward to the next tax year (column O).",
      "sourceRef": "Worksheet 'Annex-D', row 18 — Sr. 12, Code 33044, \"Aircrafts / Aero Engines\" (column O, \"WDV (CF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDepreciationInitialAllowanceCurrentYearWdvBf",
      "label": "Sr. 13 — Tax Depreciation / Initial Allowance for Current Year — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 19 — Sr. 13, Code 3248, \"Tax Depreciation / Initial Allowance for Current Year\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDepreciationInitialAllowanceCurrentYearDeletion",
      "label": "Sr. 13 — Tax Depreciation / Initial Allowance for Current Year — Deletion",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 19 — Sr. 13, Code 3248, \"Tax Depreciation / Initial Allowance for Current Year\" (column F, \"Deletion\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDepreciationInitialAllowanceCurrentYearAdditionUsedPreviously",
      "label": "Sr. 13 — Tax Depreciation / Initial Allowance for Current Year — Addition (Used Previously in Pakistan)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 19 — Sr. 13, Code 3248, \"Tax Depreciation / Initial Allowance for Current Year\" (column G, \"Addition (Used Previously in Pakistan)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDepreciationInitialAllowanceCurrentYearExtentOfUseUsedPreviously",
      "label": "Sr. 13 — Tax Depreciation / Initial Allowance for Current Year — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 19 — Sr. 13, Code 3248, \"Tax Depreciation / Initial Allowance for Current Year\" (column H, \"Extent of Use\")"
    },
    {
      "name": "taxDepreciationInitialAllowanceCurrentYearAdditionNew",
      "label": "Sr. 13 — Tax Depreciation / Initial Allowance for Current Year — Addition (New)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 19 — Sr. 13, Code 3248, \"Tax Depreciation / Initial Allowance for Current Year\" (column I, \"Addition (New)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDepreciationInitialAllowanceCurrentYearExtentOfUseNew",
      "label": "Sr. 13 — Tax Depreciation / Initial Allowance for Current Year — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 19 — Sr. 13, Code 3248, \"Tax Depreciation / Initial Allowance for Current Year\" (column J, \"Extent of Use\")"
    },
    {
      "name": "taxDepreciationInitialAllowanceCurrentYearInitialAllowance",
      "label": "Sr. 13 — Tax Depreciation / Initial Allowance for Current Year — Initial Allowance",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 19 — Sr. 13, Code 3248, \"Tax Depreciation / Initial Allowance for Current Year\" (column L, \"Initial Allowance\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDepreciationInitialAllowanceCurrentYearDepreciation",
      "label": "Sr. 13 — Tax Depreciation / Initial Allowance for Current Year — Depreciation",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 19 — Sr. 13, Code 3248, \"Tax Depreciation / Initial Allowance for Current Year\" (column N, \"Depreciation\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxDepreciationInitialAllowanceCurrentYearWdvCf",
      "label": "Sr. 13 — Tax Depreciation / Initial Allowance for Current Year — WDV (CF)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 19 — Sr. 13, Code 3248, \"Tax Depreciation / Initial Allowance for Current Year\" (column O, \"WDV (CF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "intangibleAsset1WdvBf",
      "label": "Sr. 14 — Intangible — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 22 — Sr. 14, Code 3305, \"Intangible\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "intangibleAsset1RemainingUsefulLife",
      "label": "Sr. 14 — Intangible — Remaining Useful Life",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 22 — Sr. 14, Code 3305, \"Intangible\" (column F, \"Remaining Useful Life\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "intangibleAsset1ExtentOfUse",
      "label": "Sr. 14 — Intangible — Extent of Use",
      "type": "number",
      "required": false,
      "description": "Sr. 14, Code 3305 — \"Intangible\" — Extent of Use — the fraction/percentage of business use applicable to this item (column G).",
      "sourceRef": "Worksheet 'Annex-D', row 22 — Sr. 14, Code 3305, \"Intangible\" (column G, \"Extent of Use\")"
    },
    {
      "name": "intangibleAsset1Amortization",
      "label": "Sr. 14 — Intangible — Amortization",
      "type": "number",
      "required": false,
      "description": "Sr. 14, Code 3305 — \"Intangible\" — Amortization — tax amortization claimed for this item for the current year (column H).",
      "sourceRef": "Worksheet 'Annex-D', row 22 — Sr. 14, Code 3305, \"Intangible\" (column H, \"Amortization\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "intangibleAsset2WdvBf",
      "label": "Sr. 15 — Intangible — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 23 — Sr. 15, Code 3305, \"Intangible\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "intangibleAsset2RemainingUsefulLife",
      "label": "Sr. 15 — Intangible — Remaining Useful Life",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 23 — Sr. 15, Code 3305, \"Intangible\" (column F, \"Remaining Useful Life\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "intangibleAsset2ExtentOfUse",
      "label": "Sr. 15 — Intangible — Extent of Use",
      "type": "number",
      "required": false,
      "description": "Sr. 15, Code 3305 — \"Intangible\" — Extent of Use — the fraction/percentage of business use applicable to this item (column G).",
      "sourceRef": "Worksheet 'Annex-D', row 23 — Sr. 15, Code 3305, \"Intangible\" (column G, \"Extent of Use\")"
    },
    {
      "name": "intangibleAsset2Amortization",
      "label": "Sr. 15 — Intangible — Amortization",
      "type": "number",
      "required": false,
      "description": "Sr. 15, Code 3305 — \"Intangible\" — Amortization — tax amortization claimed for this item for the current year (column H).",
      "sourceRef": "Worksheet 'Annex-D', row 23 — Sr. 15, Code 3305, \"Intangible\" (column H, \"Amortization\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "intangibleAsset3WdvBf",
      "label": "Sr. 16 — Intangible — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 24 — Sr. 16, Code 3305, \"Intangible\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "intangibleAsset3RemainingUsefulLife",
      "label": "Sr. 16 — Intangible — Remaining Useful Life",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 24 — Sr. 16, Code 3305, \"Intangible\" (column F, \"Remaining Useful Life\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "intangibleAsset3ExtentOfUse",
      "label": "Sr. 16 — Intangible — Extent of Use",
      "type": "number",
      "required": false,
      "description": "Sr. 16, Code 3305 — \"Intangible\" — Extent of Use — the fraction/percentage of business use applicable to this item (column G).",
      "sourceRef": "Worksheet 'Annex-D', row 24 — Sr. 16, Code 3305, \"Intangible\" (column G, \"Extent of Use\")"
    },
    {
      "name": "intangibleAsset3Amortization",
      "label": "Sr. 16 — Intangible — Amortization",
      "type": "number",
      "required": false,
      "description": "Sr. 16, Code 3305 — \"Intangible\" — Amortization — tax amortization claimed for this item for the current year (column H).",
      "sourceRef": "Worksheet 'Annex-D', row 24 — Sr. 16, Code 3305, \"Intangible\" (column H, \"Amortization\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "expenditureLongTermAdvantageWdvBf",
      "label": "Sr. 17 — Expenditure providing Long Term Advantage / Benefit — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 25 — Sr. 17, Code 330516, \"Expenditure providing Long Term Advantage / Benefit\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "expenditureLongTermAdvantageRemainingUsefulLife",
      "label": "Sr. 17 — Expenditure providing Long Term Advantage / Benefit — Remaining Useful Life",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 25 — Sr. 17, Code 330516, \"Expenditure providing Long Term Advantage / Benefit\" (column F, \"Remaining Useful Life\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "expenditureLongTermAdvantageExtentOfUse",
      "label": "Sr. 17 — Expenditure providing Long Term Advantage / Benefit — Extent of Use",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 25 — Sr. 17, Code 330516, \"Expenditure providing Long Term Advantage / Benefit\" (column G, \"Extent of Use\")"
    },
    {
      "name": "expenditureLongTermAdvantageAmortization",
      "label": "Sr. 17 — Expenditure providing Long Term Advantage / Benefit — Amortization",
      "type": "number",
      "required": false,
      "description": "Sr. 17, Code 330516 — \"Expenditure providing Long Term Advantage / Benefit\" — Amortization — tax amortization claimed for this item for the current year (column H).",
      "sourceRef": "Worksheet 'Annex-D', row 25 — Sr. 17, Code 330516, \"Expenditure providing Long Term Advantage / Benefit\" (column H, \"Amortization\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxAmortizationCurrentYearWdvBf",
      "label": "Sr. 18 — Tax Amortization for Current Year — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 26 — Sr. 18, Code 3247, \"Tax Amortization for Current Year\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxAmortizationCurrentYearRemainingUsefulLife",
      "label": "Sr. 18 — Tax Amortization for Current Year — Remaining Useful Life",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 26 — Sr. 18, Code 3247, \"Tax Amortization for Current Year\" (column F, \"Remaining Useful Life\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxAmortizationCurrentYearExtentOfUse",
      "label": "Sr. 18 — Tax Amortization for Current Year — Extent of Use",
      "type": "number",
      "required": false,
      "description": "Sr. 18, Code 3247 — \"Tax Amortization for Current Year\" — Extent of Use — the fraction/percentage of business use applicable to this item (column G).",
      "sourceRef": "Worksheet 'Annex-D', row 26 — Sr. 18, Code 3247, \"Tax Amortization for Current Year\" (column G, \"Extent of Use\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "taxAmortizationCurrentYearAmortization",
      "label": "Sr. 18 — Tax Amortization for Current Year — Amortization",
      "type": "number",
      "required": false,
      "description": "Sr. 18, Code 3247 — \"Tax Amortization for Current Year\" — Amortization — tax amortization claimed for this item for the current year (column H).",
      "sourceRef": "Worksheet 'Annex-D', row 26 — Sr. 18, Code 3247, \"Tax Amortization for Current Year\" (column H, \"Amortization\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "preCommencementExpenditureWdvBf",
      "label": "Sr. 19 — Pre-Commencement Expenditure — WDV (BF)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 27 — Sr. 19, Code 3306, \"Pre-Commencement Expenditure\" (column E, \"WDV (BF)\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "preCommencementExpenditureRemainingUsefulLife",
      "label": "Sr. 19 — Pre-Commencement Expenditure — Remaining Useful Life",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Worksheet 'Annex-D', row 27 — Sr. 19, Code 3306, \"Pre-Commencement Expenditure\" (column F, \"Remaining Useful Life\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "preCommencementExpenditureExtentOfUse",
      "label": "Sr. 19 — Pre-Commencement Expenditure — Extent of Use",
      "type": "number",
      "required": false,
      "description": "Sr. 19, Code 3306 — \"Pre-Commencement Expenditure\" — Extent of Use — the fraction/percentage of business use applicable to this item (column G).",
      "sourceRef": "Worksheet 'Annex-D', row 27 — Sr. 19, Code 3306, \"Pre-Commencement Expenditure\" (column G, \"Extent of Use\")"
    },
    {
      "name": "preCommencementExpenditureAmortization",
      "label": "Sr. 19 — Pre-Commencement Expenditure — Amortization",
      "type": "number",
      "required": false,
      "description": "Sr. 19, Code 3306 — \"Pre-Commencement Expenditure\" — Amortization — tax amortization claimed for this item for the current year (column H).",
      "sourceRef": "Worksheet 'Annex-D', row 27 — Sr. 19, Code 3306, \"Pre-Commencement Expenditure\" (column H, \"Amortization\")",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "declarationDate",
      "label": "Date",
      "type": "date",
      "required": false,
      "description": "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.",
      "sourceRef": "Worksheet 'Annex-D', row 28 — \"Signature:\" (cell A28) / \"Date:\" (cell N28)"
    }
  ]
}