Registry entry

Pakistan FBR Annex-E — Minimum Tax Chargeable / Final Tax Chargeable

The Federal Board of Revenue's (FBR) official 'Manual Return' workbook for individuals, Tax Year 2024 edition, worksheet 'Annex-E' — the schedule of withholding-tax amounts collected or deducted from the taxpayer under the Minimum Tax regime (section 113/Division IX, e.g. imports under section 148, payments to non-residents, payment for goods/services/contracts, brokerage/commission, and imported-mobile-phone levies, across fifty-one named categories) and, in a second table on the same sheet, under the Final Tax regime (section 154 export proceeds and related categories, and section 156A petroleum commission, across seven named categories), each reported as a Receipts/Value amount, a Tax Collectible-or-Chargeable amount, an Attributable Taxable Income amount, a Tax on Attributable Taxable Income amount, and a Minimum-Tax-Chargeable-or-Difference amount. This is the eighth 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`), 'Annex-D' (`pk/fbr/annexure-d-depreciation-amortization`), and 'Wealth Statement' (`pk/fbr/wealth-statement`) worksheets. Unlike Annex-B/Annex-C/Annex-D's own Name/CNIC cells, which are formula-linked to the 'IND (BUS PLUS)' worksheet, this worksheet's own Name and CNIC cells are plain blank entry cells — reverting to Annex-A's own plain-header convention. This worksheet's own single `dataValidation` rule (`sqref="I3 E12:I55"`) covers the NTN cell and the Minimum Tax table's own Sr. 8 through Sr. 51 rows, but not that same table's own headline total (Sr. 1) or its own Sr. 2 through Sr. 7 rows, and not the Final Tax table at all — every printed, fillable cell is nonetheless modelled as a field regardless of validation coverage, consistent with this workbook's own established convention. 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 eighth companion schema and the tenth schema for Pakistan overall. Annex-F remains this workbook's own disclosed, open backlog for a future cycle. This document describes the form only; it does not submit anything on the filer's behalf, and does not imply endorsement by the Islamic Republic of Pakistan or the Federal Board of Revenue. GovSchema is independent and is not affiliated with, endorsed by, or operated by the Government of Pakistan.

Registry entry

pk/fbr/annexure-e-minimum-final-tax-chargeable

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

Authoritative source FBR 'Manual Return' workbook for individuals, Tax Year 2024 edition, worksheet 'Annex-E'

Machine access

Schema document: registry/pk/fbr/annexure-e-minimum-final-tax-chargeable/1.0.0/schema.jsonapplication/schema+json
Verification record: registry/pk/fbr/annexure-e-minimum-final-tax-chargeable/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog: registry/index.jsonone record per schema id

Field reference

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

Fields

taxpayerName string required

Full name of the individual taxpayer this Annex-E schedule belongs to. Unlike Annex-B/Annex-C/Annex-D's own Name cells, this worksheet's Name cell is a plain blank entry cell — not formula-linked to the 'IND (BUS PLUS)' worksheet.
taxpayerCnic string required

Taxpayer's 13-digit Computerized National Identity Card (CNIC) number, issued by NADRA. This worksheet's own single dataValidation rule does not cover this cell; the 13-digit format is applied here by convention, consistent with every other worksheet in this workbook.

pattern
taxpayerNtn string optional

Taxpayer's National Tax Number (NTN). This worksheet's own single dataValidation rule (type "whole", operator "greaterThanOrEqual", formula1 0) explicitly covers this cell (I3), constraining it to a non-negative whole number — the same shape already disclosed for Annex-B's/Annex-C's/Annex-D's own NTN cells.

range: 0–∞
taxYear string required

The tax year this Annex-E 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.
minimumTaxChargeableTotalReceiptsValue number optional

Sr. 1, no printed Code — "Minimum Tax Chargeable [Col.E Sum of 2 to 6]" — Receipts / Value (column E, "Receipts / Value"). This row's own printed label, "Minimum Tax Chargeable [Col.E Sum of 2 to 6]", literally states the sum spans Sr. 2 to Sr. 6 (five categories), but this table's own data rows in fact run from Sr. 2 through Sr. 51 (fifty categories) — a source-document inconsistency between the printed formula description and this sheet's own row range, quoted verbatim and disclosed, not corrected. Unlike Annex-A's own headline total (which carried the identical numeric-entry `dataValidation` constraint as its own components and was modelled with `validation.minimum: 0`), this row is not covered by this sheet's own single `dataValidation` rule (`sqref="I3 E12:I55"` begins at row 12, Sr. 8) — a computed subtotal by this workbook's own general convention, modelled here with no `minimum` constraint, consistent with that convention.
minimumTaxChargeableTotalTaxCollectibleDeductible number optional

Sr. 1, no printed Code — "Minimum Tax Chargeable [Col.E Sum of 2 to 6]" — Tax Collectible / Deductible (column F, "Tax Collectible / Deductible").
minimumTaxChargeableTotalAttributableTaxableIncome number optional

Sr. 1, no printed Code — "Minimum Tax Chargeable [Col.E Sum of 2 to 6]" — Attributable Taxable Income (column G, "Attributable Taxable Income").
minimumTaxChargeableTotalTaxOnAttributableTaxableIncome number optional

Sr. 1, no printed Code — "Minimum Tax Chargeable [Col.E Sum of 2 to 6]" — Tax on Attributable Taxable Income (column H, "Tax on Attributable Taxable Income").
minimumTaxChargeableTotalMinimumTaxChargeable number optional

Sr. 1, no printed Code — "Minimum Tax Chargeable [Col.E Sum of 2 to 6]" — Minimum Tax Chargeable (column I, "Minimum Tax Chargeable").
importUs148At1PercentReceiptsValue number optional

Sr. 2, Code 64010052 — "Import u/s 148 @1%" — receipts / value (column E). printed on the sheet as "mport u/s 148 @1%" [sic] — a source-document typo (missing leading "I"), quoted verbatim here and corrected in this field's own name/label for legibility.
importUs148At1PercentTaxCollectibleDeductible number optional

Sr. 2, Code 64010052 — "Import u/s 148 @1%" — tax collectible / deductible (column F). printed on the sheet as "mport u/s 148 @1%" [sic] — a source-document typo (missing leading "I"), quoted verbatim here and corrected in this field's own name/label for legibility.
importUs148At1PercentAttributableTaxableIncome number optional

Sr. 2, Code 64010052 — "Import u/s 148 @1%" — attributable taxable income (column G). printed on the sheet as "mport u/s 148 @1%" [sic] — a source-document typo (missing leading "I"), quoted verbatim here and corrected in this field's own name/label for legibility.
importUs148At1PercentTaxOnAttributableTaxableIncome number optional

Sr. 2, Code 64010052 — "Import u/s 148 @1%" — tax on attributable taxable income (column H). printed on the sheet as "mport u/s 148 @1%" [sic] — a source-document typo (missing leading "I"), quoted verbatim here and corrected in this field's own name/label for legibility.
importUs148At1PercentMinimumTaxChargeable number optional

Sr. 2, Code 64010052 — "Import u/s 148 @1%" — minimum tax chargeable (column I). printed on the sheet as "mport u/s 148 @1%" [sic] — a source-document typo (missing leading "I"), quoted verbatim here and corrected in this field's own name/label for legibility.
importUs148At2PercentReceiptsValue number optional

Sr. 3, Code 64010054 — "Import u/s 148 @2%" — receipts / value (column E).
importUs148At2PercentTaxCollectibleDeductible number optional

Sr. 3, Code 64010054 — "Import u/s 148 @2%" — tax collectible / deductible (column F).
importUs148At2PercentAttributableTaxableIncome number optional

Sr. 3, Code 64010054 — "Import u/s 148 @2%" — attributable taxable income (column G).
importUs148At2PercentTaxOnAttributableTaxableIncome number optional

Sr. 3, Code 64010054 — "Import u/s 148 @2%" — tax on attributable taxable income (column H).
importUs148At2PercentMinimumTaxChargeable number optional

Sr. 3, Code 64010054 — "Import u/s 148 @2%" — minimum tax chargeable (column I).
importUs148At3PercentReceiptsValue number optional

Sr. 4, Code 64010056 — "Import u/s 148 @3%" — receipts / value (column E).
importUs148At3PercentTaxCollectibleDeductible number optional

Sr. 4, Code 64010056 — "Import u/s 148 @3%" — tax collectible / deductible (column F).
importUs148At3PercentAttributableTaxableIncome number optional

Sr. 4, Code 64010056 — "Import u/s 148 @3%" — attributable taxable income (column G).
importUs148At3PercentTaxOnAttributableTaxableIncome number optional

Sr. 4, Code 64010056 — "Import u/s 148 @3%" — tax on attributable taxable income (column H).
importUs148At3PercentMinimumTaxChargeable number optional

Sr. 4, Code 64010056 — "Import u/s 148 @3%" — minimum tax chargeable (column I).
importUs148At3Point5PercentReceiptsValue number optional

Sr. 5, Code 64010084 — "Import u/s 148 @3.5%" — receipts / value (column E).
importUs148At3Point5PercentTaxCollectibleDeductible number optional

Sr. 5, Code 64010084 — "Import u/s 148 @3.5%" — tax collectible / deductible (column F).
importUs148At3Point5PercentAttributableTaxableIncome number optional

Sr. 5, Code 64010084 — "Import u/s 148 @3.5%" — attributable taxable income (column G).
importUs148At3Point5PercentTaxOnAttributableTaxableIncome number optional

Sr. 5, Code 64010084 — "Import u/s 148 @3.5%" — tax on attributable taxable income (column H).
importUs148At3Point5PercentMinimumTaxChargeable number optional

Sr. 5, Code 64010084 — "Import u/s 148 @3.5%" — minimum tax chargeable (column I).
importUs148At4PercentReceiptsValue number optional

Sr. 6, Code 64010058 — "Import u/s 148 @4%" — receipts / value (column E).
importUs148At4PercentTaxCollectibleDeductible number optional

Sr. 6, Code 64010058 — "Import u/s 148 @4%" — tax collectible / deductible (column F).
importUs148At4PercentAttributableTaxableIncome number optional

Sr. 6, Code 64010058 — "Import u/s 148 @4%" — attributable taxable income (column G).
importUs148At4PercentTaxOnAttributableTaxableIncome number optional

Sr. 6, Code 64010058 — "Import u/s 148 @4%" — tax on attributable taxable income (column H).
importUs148At4PercentMinimumTaxChargeable number optional

Sr. 6, Code 64010058 — "Import u/s 148 @4%" — minimum tax chargeable (column I).
importUs148At6PercentReceiptsValue number optional

Sr. 7, Code 64010062 — "Import u/s 148 @6%" — receipts / value (column E).
importUs148At6PercentTaxCollectibleDeductible number optional

Sr. 7, Code 64010062 — "Import u/s 148 @6%" — tax collectible / deductible (column F).
importUs148At6PercentAttributableTaxableIncome number optional

Sr. 7, Code 64010062 — "Import u/s 148 @6%" — attributable taxable income (column G).
importUs148At6PercentTaxOnAttributableTaxableIncome number optional

Sr. 7, Code 64010062 — "Import u/s 148 @6%" — tax on attributable taxable income (column H).
importUs148At6PercentMinimumTaxChargeable number optional

Sr. 7, Code 64010062 — "Import u/s 148 @6%" — minimum tax chargeable (column I).
importEdibleOilUs148At5Point5PercentReceiptsValue number optional

Sr. 8, Code 64010161 — "Import of Edible Oil u/s 148 @5.5%" — receipts / value (column E).

range: 0–∞
importEdibleOilUs148At5Point5PercentTaxCollectibleDeductible number optional

Sr. 8, Code 64010161 — "Import of Edible Oil u/s 148 @5.5%" — tax collectible / deductible (column F).

range: 0–∞
importEdibleOilUs148At5Point5PercentAttributableTaxableIncome number optional

Sr. 8, Code 64010161 — "Import of Edible Oil u/s 148 @5.5%" — attributable taxable income (column G).

range: 0–∞
importEdibleOilUs148At5Point5PercentTaxOnAttributableTaxableIncome number optional

Sr. 8, Code 64010161 — "Import of Edible Oil u/s 148 @5.5%" — tax on attributable taxable income (column H).

range: 0–∞
importEdibleOilUs148At5Point5PercentMinimumTaxChargeable number optional

Sr. 8, Code 64010161 — "Import of Edible Oil u/s 148 @5.5%" — minimum tax chargeable (column I).

range: 0–∞
importPackingMaterialUs148At5Point5PercentReceiptsValue number optional

Sr. 9, Code 64010181 — "Import of Packing Material u/s 148 @5.5%" — receipts / value (column E).

range: 0–∞
importPackingMaterialUs148At5Point5PercentTaxCollectibleDeductible number optional

Sr. 9, Code 64010181 — "Import of Packing Material u/s 148 @5.5%" — tax collectible / deductible (column F).

range: 0–∞
importPackingMaterialUs148At5Point5PercentAttributableTaxableIncome number optional

Sr. 9, Code 64010181 — "Import of Packing Material u/s 148 @5.5%" — attributable taxable income (column G).

range: 0–∞
importPackingMaterialUs148At5Point5PercentTaxOnAttributableTaxableIncome number optional

Sr. 9, Code 64010181 — "Import of Packing Material u/s 148 @5.5%" — tax on attributable taxable income (column H).

range: 0–∞
importPackingMaterialUs148At5Point5PercentMinimumTaxChargeable number optional

Sr. 9, Code 64010181 — "Import of Packing Material u/s 148 @5.5%" — minimum tax chargeable (column I).

range: 0–∞
importPlasticRawMaterialUs148At1Point75PercentReceiptsValue number optional

Sr. 10, Code 64010081 — "Import of Plastic Raw Material u/s 148 @ 1.75%" — receipts / value (column E).

range: 0–∞
importPlasticRawMaterialUs148At1Point75PercentTaxCollectibleDeductible number optional

Sr. 10, Code 64010081 — "Import of Plastic Raw Material u/s 148 @ 1.75%" — tax collectible / deductible (column F).

range: 0–∞
importPlasticRawMaterialUs148At1Point75PercentAttributableTaxableIncome number optional

Sr. 10, Code 64010081 — "Import of Plastic Raw Material u/s 148 @ 1.75%" — attributable taxable income (column G).

range: 0–∞
importPlasticRawMaterialUs148At1Point75PercentTaxOnAttributableTaxableIncome number optional

Sr. 10, Code 64010081 — "Import of Plastic Raw Material u/s 148 @ 1.75%" — tax on attributable taxable income (column H).

range: 0–∞
importPlasticRawMaterialUs148At1Point75PercentMinimumTaxChargeable number optional

Sr. 10, Code 64010081 — "Import of Plastic Raw Material u/s 148 @ 1.75%" — minimum tax chargeable (column I).

range: 0–∞
importUs148At4Point125PercentReceiptsValue number optional

Sr. 11, Code 64010083 — "Import u/s 148 @ 4.125%" — receipts / value (column E).

range: 0–∞
importUs148At4Point125PercentTaxCollectibleDeductible number optional

Sr. 11, Code 64010083 — "Import u/s 148 @ 4.125%" — tax collectible / deductible (column F).

range: 0–∞
importUs148At4Point125PercentAttributableTaxableIncome number optional

Sr. 11, Code 64010083 — "Import u/s 148 @ 4.125%" — attributable taxable income (column G).

range: 0–∞
importUs148At4Point125PercentTaxOnAttributableTaxableIncome number optional

Sr. 11, Code 64010083 — "Import u/s 148 @ 4.125%" — tax on attributable taxable income (column H).

range: 0–∞
importUs148At4Point125PercentMinimumTaxChargeable number optional

Sr. 11, Code 64010083 — "Import u/s 148 @ 4.125%" — minimum tax chargeable (column I).

range: 0–∞
importUs148At2Point75PercentReceiptsValue number optional

Sr. 12, Code 64010082 — "Import u/s 148 @ 2.75%" — receipts / value (column E).

range: 0–∞
importUs148At2Point75PercentTaxCollectibleDeductible number optional

Sr. 12, Code 64010082 — "Import u/s 148 @ 2.75%" — tax collectible / deductible (column F).

range: 0–∞
importUs148At2Point75PercentAttributableTaxableIncome number optional

Sr. 12, Code 64010082 — "Import u/s 148 @ 2.75%" — attributable taxable income (column G).

range: 0–∞
importUs148At2Point75PercentTaxOnAttributableTaxableIncome number optional

Sr. 12, Code 64010082 — "Import u/s 148 @ 2.75%" — tax on attributable taxable income (column H).

range: 0–∞
importUs148At2Point75PercentMinimumTaxChargeable number optional

Sr. 12, Code 64010082 — "Import u/s 148 @ 2.75%" — minimum tax chargeable (column I).

range: 0–∞
importShipsByShipBreakersUs1488aAt4Point5PercentReceiptsValue number optional

Sr. 13, Code 64010059 — "Import of ships by ship breakers u/s 148(8A) @ 4.5%" — receipts / value (column E).

range: 0–∞
importShipsByShipBreakersUs1488aAt4Point5PercentTaxCollectibleDeductible number optional

Sr. 13, Code 64010059 — "Import of ships by ship breakers u/s 148(8A) @ 4.5%" — tax collectible / deductible (column F).

range: 0–∞
importShipsByShipBreakersUs1488aAt4Point5PercentAttributableTaxableIncome number optional

Sr. 13, Code 64010059 — "Import of ships by ship breakers u/s 148(8A) @ 4.5%" — attributable taxable income (column G).

range: 0–∞
importShipsByShipBreakersUs1488aAt4Point5PercentTaxOnAttributableTaxableIncome number optional

Sr. 13, Code 64010059 — "Import of ships by ship breakers u/s 148(8A) @ 4.5%" — tax on attributable taxable income (column H).

range: 0–∞
importShipsByShipBreakersUs1488aAt4Point5PercentMinimumTaxChargeable number optional

Sr. 13, Code 64010059 — "Import of ships by ship breakers u/s 148(8A) @ 4.5%" — minimum tax chargeable (column I).

range: 0–∞
paymentContractsConstructionAssemblyInstallationNonResidentUs1521aReceiptsValue number optional

Sr. 14, Code 64050052 — "Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A)" — receipts / value (column E). printed on the sheet as "Payment for contracts for consruction, assembly of instalation to a non-resident u/s 152(1A)" [sic] — two source-document typos ("consruction" for "construction", "instalation" for "installation"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
paymentContractsConstructionAssemblyInstallationNonResidentUs1521aTaxCollectibleDeductible number optional

Sr. 14, Code 64050052 — "Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A)" — tax collectible / deductible (column F). printed on the sheet as "Payment for contracts for consruction, assembly of instalation to a non-resident u/s 152(1A)" [sic] — two source-document typos ("consruction" for "construction", "instalation" for "installation"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
paymentContractsConstructionAssemblyInstallationNonResidentUs1521aAttributableTaxableIncome number optional

Sr. 14, Code 64050052 — "Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A)" — attributable taxable income (column G). printed on the sheet as "Payment for contracts for consruction, assembly of instalation to a non-resident u/s 152(1A)" [sic] — two source-document typos ("consruction" for "construction", "instalation" for "installation"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
paymentContractsConstructionAssemblyInstallationNonResidentUs1521aTaxOnAttributableTaxableIncome number optional

Sr. 14, Code 64050052 — "Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A)" — tax on attributable taxable income (column H). printed on the sheet as "Payment for contracts for consruction, assembly of instalation to a non-resident u/s 152(1A)" [sic] — two source-document typos ("consruction" for "construction", "instalation" for "installation"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
paymentContractsConstructionAssemblyInstallationNonResidentUs1521aMinimumTaxChargeable number optional

Sr. 14, Code 64050052 — "Payment for contracts for construction, assembly of installation to a non-resident u/s 152(1A)" — minimum tax chargeable (column I). printed on the sheet as "Payment for contracts for consruction, assembly of instalation to a non-resident u/s 152(1A)" [sic] — two source-document typos ("consruction" for "construction", "instalation" for "installation"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
paymentTransportServicesPeNonResidentUs1522aBReceiptsValue number optional

Sr. 15, Code 64050094 — "Payment for transport services to a PE of a non-resident u/s 152(2A)(b)" — receipts / value (column E).

range: 0–∞
paymentTransportServicesPeNonResidentUs1522aBTaxCollectibleDeductible number optional

Sr. 15, Code 64050094 — "Payment for transport services to a PE of a non-resident u/s 152(2A)(b)" — tax collectible / deductible (column F).

range: 0–∞
paymentTransportServicesPeNonResidentUs1522aBAttributableTaxableIncome number optional

Sr. 15, Code 64050094 — "Payment for transport services to a PE of a non-resident u/s 152(2A)(b)" — attributable taxable income (column G).

range: 0–∞
paymentTransportServicesPeNonResidentUs1522aBTaxOnAttributableTaxableIncome number optional

Sr. 15, Code 64050094 — "Payment for transport services to a PE of a non-resident u/s 152(2A)(b)" — tax on attributable taxable income (column H).

range: 0–∞
paymentTransportServicesPeNonResidentUs1522aBMinimumTaxChargeable number optional

Sr. 15, Code 64050094 — "Payment for transport services to a PE of a non-resident u/s 152(2A)(b)" — minimum tax chargeable (column I).

range: 0–∞
paymentServicesContractsNonResidentUs1521aBReceiptsValue number optional

Sr. 16, Code 64050053 — "Payment for services contracts to a non-resident u/s 152(1A)(b)" — receipts / value (column E).

range: 0–∞
paymentServicesContractsNonResidentUs1521aBTaxCollectibleDeductible number optional

Sr. 16, Code 64050053 — "Payment for services contracts to a non-resident u/s 152(1A)(b)" — tax collectible / deductible (column F).

range: 0–∞
paymentServicesContractsNonResidentUs1521aBAttributableTaxableIncome number optional

Sr. 16, Code 64050053 — "Payment for services contracts to a non-resident u/s 152(1A)(b)" — attributable taxable income (column G).

range: 0–∞
paymentServicesContractsNonResidentUs1521aBTaxOnAttributableTaxableIncome number optional

Sr. 16, Code 64050053 — "Payment for services contracts to a non-resident u/s 152(1A)(b)" — tax on attributable taxable income (column H).

range: 0–∞
paymentServicesContractsNonResidentUs1521aBMinimumTaxChargeable number optional

Sr. 16, Code 64050053 — "Payment for services contracts to a non-resident u/s 152(1A)(b)" — minimum tax chargeable (column I).

range: 0–∞
feeAdvertisementServicesNonResidentUs1521aCReceiptsValue number optional

Sr. 17, Code 64050054 — "Fee for Advertisement Services to a non-resident u/s 152(1A)(c)" — receipts / value (column E). printed on the sheet with a "©" glyph in place of "(c)" — a source-document rendering/encoding artifact, quoted verbatim in this field's own sourceRef and normalized to "(c)" in the label for legibility.

range: 0–∞
feeAdvertisementServicesNonResidentUs1521aCTaxCollectibleDeductible number optional

Sr. 17, Code 64050054 — "Fee for Advertisement Services to a non-resident u/s 152(1A)(c)" — tax collectible / deductible (column F). printed on the sheet with a "©" glyph in place of "(c)" — a source-document rendering/encoding artifact, quoted verbatim in this field's own sourceRef and normalized to "(c)" in the label for legibility.

range: 0–∞
feeAdvertisementServicesNonResidentUs1521aCAttributableTaxableIncome number optional

Sr. 17, Code 64050054 — "Fee for Advertisement Services to a non-resident u/s 152(1A)(c)" — attributable taxable income (column G). printed on the sheet with a "©" glyph in place of "(c)" — a source-document rendering/encoding artifact, quoted verbatim in this field's own sourceRef and normalized to "(c)" in the label for legibility.

range: 0–∞
feeAdvertisementServicesNonResidentUs1521aCTaxOnAttributableTaxableIncome number optional

Sr. 17, Code 64050054 — "Fee for Advertisement Services to a non-resident u/s 152(1A)(c)" — tax on attributable taxable income (column H). printed on the sheet with a "©" glyph in place of "(c)" — a source-document rendering/encoding artifact, quoted verbatim in this field's own sourceRef and normalized to "(c)" in the label for legibility.

range: 0–∞
feeAdvertisementServicesNonResidentUs1521aCMinimumTaxChargeable number optional

Sr. 17, Code 64050054 — "Fee for Advertisement Services to a non-resident u/s 152(1A)(c)" — minimum tax chargeable (column I). printed on the sheet with a "©" glyph in place of "(c)" — a source-document rendering/encoding artifact, quoted verbatim in this field's own sourceRef and normalized to "(c)" in the label for legibility.

range: 0–∞
insuranceReinsurancePremiumNonResidentUs1521aaReceiptsValue number optional

Sr. 18, Code 64050055 — "Insurance/re-insurance premium to a non-resident u/s 152(1AA)" — receipts / value (column E). printed on the sheet as "Insurance/re-instruance premium to a non-resident u/s 152(1AA)" [sic] — a source-document typo ("re-instruance" for "re-insurance"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
insuranceReinsurancePremiumNonResidentUs1521aaTaxCollectibleDeductible number optional

Sr. 18, Code 64050055 — "Insurance/re-insurance premium to a non-resident u/s 152(1AA)" — tax collectible / deductible (column F). printed on the sheet as "Insurance/re-instruance premium to a non-resident u/s 152(1AA)" [sic] — a source-document typo ("re-instruance" for "re-insurance"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
insuranceReinsurancePremiumNonResidentUs1521aaAttributableTaxableIncome number optional

Sr. 18, Code 64050055 — "Insurance/re-insurance premium to a non-resident u/s 152(1AA)" — attributable taxable income (column G). printed on the sheet as "Insurance/re-instruance premium to a non-resident u/s 152(1AA)" [sic] — a source-document typo ("re-instruance" for "re-insurance"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
insuranceReinsurancePremiumNonResidentUs1521aaTaxOnAttributableTaxableIncome number optional

Sr. 18, Code 64050055 — "Insurance/re-insurance premium to a non-resident u/s 152(1AA)" — tax on attributable taxable income (column H). printed on the sheet as "Insurance/re-instruance premium to a non-resident u/s 152(1AA)" [sic] — a source-document typo ("re-instruance" for "re-insurance"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
insuranceReinsurancePremiumNonResidentUs1521aaMinimumTaxChargeable number optional

Sr. 18, Code 64050055 — "Insurance/re-insurance premium to a non-resident u/s 152(1AA)" — minimum tax chargeable (column I). printed on the sheet as "Insurance/re-instruance premium to a non-resident u/s 152(1AA)" [sic] — a source-document typo ("re-instruance" for "re-insurance"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
taxDeductionInternationalMoneyTransferCrossBorderRemittancesUs1521dcAt10PercentReceiptsValue number optional

Sr. 19, Code 64210057 — "Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10%" — receipts / value (column E).

range: 0–∞
taxDeductionInternationalMoneyTransferCrossBorderRemittancesUs1521dcAt10PercentTaxCollectibleDeductible number optional

Sr. 19, Code 64210057 — "Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10%" — tax collectible / deductible (column F).

range: 0–∞
taxDeductionInternationalMoneyTransferCrossBorderRemittancesUs1521dcAt10PercentAttributableTaxableIncome number optional

Sr. 19, Code 64210057 — "Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10%" — attributable taxable income (column G).

range: 0–∞
taxDeductionInternationalMoneyTransferCrossBorderRemittancesUs1521dcAt10PercentTaxOnAttributableTaxableIncome number optional

Sr. 19, Code 64210057 — "Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10%" — tax on attributable taxable income (column H).

range: 0–∞
taxDeductionInternationalMoneyTransferCrossBorderRemittancesUs1521dcAt10PercentMinimumTaxChargeable number optional

Sr. 19, Code 64210057 — "Tax deduction on payments to persons engaged in international money transfer or cross border remittances u/s 152(1DC) / Division IV Part I First Schedule @ 10%" — minimum tax chargeable (column I).

range: 0–∞
taxDeductionCardNetworkPaymentGatewayInterbankTelecomServicesUs1521ddAt10PercentReceiptsValue number optional

Sr. 20, Code 64210058 — "Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%" — receipts / value (column E). printed on the sheet as "Tax ddeduction on payment to persons to Card Network company/payment gateway or anyother person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%" [sic] — two source-document typos ("ddeduction" for "deduction", "anyother" for "any other"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
taxDeductionCardNetworkPaymentGatewayInterbankTelecomServicesUs1521ddAt10PercentTaxCollectibleDeductible number optional

Sr. 20, Code 64210058 — "Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%" — tax collectible / deductible (column F). printed on the sheet as "Tax ddeduction on payment to persons to Card Network company/payment gateway or anyother person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%" [sic] — two source-document typos ("ddeduction" for "deduction", "anyother" for "any other"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
taxDeductionCardNetworkPaymentGatewayInterbankTelecomServicesUs1521ddAt10PercentAttributableTaxableIncome number optional

Sr. 20, Code 64210058 — "Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%" — attributable taxable income (column G). printed on the sheet as "Tax ddeduction on payment to persons to Card Network company/payment gateway or anyother person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%" [sic] — two source-document typos ("ddeduction" for "deduction", "anyother" for "any other"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
taxDeductionCardNetworkPaymentGatewayInterbankTelecomServicesUs1521ddAt10PercentTaxOnAttributableTaxableIncome number optional

Sr. 20, Code 64210058 — "Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%" — tax on attributable taxable income (column H). printed on the sheet as "Tax ddeduction on payment to persons to Card Network company/payment gateway or anyother person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%" [sic] — two source-document typos ("ddeduction" for "deduction", "anyother" for "any other"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
taxDeductionCardNetworkPaymentGatewayInterbankTelecomServicesUs1521ddAt10PercentMinimumTaxChargeable number optional

Sr. 20, Code 64210058 — "Tax deduction on payment to persons to Card Network company/payment gateway or any other person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%" — minimum tax chargeable (column I). printed on the sheet as "Tax ddeduction on payment to persons to Card Network company/payment gateway or anyother person/interbank financial telecommunication services u/s 152(1DD)/Division IV Part I First Schedule @ 10%" [sic] — two source-document typos ("ddeduction" for "deduction", "anyother" for "any other"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
paymentOtherServicesPeNonResidentUs1522aBReceiptsValue number optional

Sr. 21, Code 64050095 — "Payment for other services for PE of a non-resident u/s 152(2A)(b)" — receipts / value (column E).

range: 0–∞
paymentOtherServicesPeNonResidentUs1522aBTaxCollectibleDeductible number optional

Sr. 21, Code 64050095 — "Payment for other services for PE of a non-resident u/s 152(2A)(b)" — tax collectible / deductible (column F).

range: 0–∞
paymentOtherServicesPeNonResidentUs1522aBAttributableTaxableIncome number optional

Sr. 21, Code 64050095 — "Payment for other services for PE of a non-resident u/s 152(2A)(b)" — attributable taxable income (column G).

range: 0–∞
paymentOtherServicesPeNonResidentUs1522aBTaxOnAttributableTaxableIncome number optional

Sr. 21, Code 64050095 — "Payment for other services for PE of a non-resident u/s 152(2A)(b)" — tax on attributable taxable income (column H).

range: 0–∞
paymentOtherServicesPeNonResidentUs1522aBMinimumTaxChargeable number optional

Sr. 21, Code 64050095 — "Payment for other services for PE of a non-resident u/s 152(2A)(b)" — minimum tax chargeable (column I).

range: 0–∞
paymentServicesUs1531bAt1PercentReceiptsValue number optional

Sr. 22, Code 64060152 — "Payment for Services u/s 153(1)(b) @1%" — receipts / value (column E).

range: 0–∞
paymentServicesUs1531bAt1PercentTaxCollectibleDeductible number optional

Sr. 22, Code 64060152 — "Payment for Services u/s 153(1)(b) @1%" — tax collectible / deductible (column F).

range: 0–∞
paymentServicesUs1531bAt1PercentAttributableTaxableIncome number optional

Sr. 22, Code 64060152 — "Payment for Services u/s 153(1)(b) @1%" — attributable taxable income (column G).

range: 0–∞
paymentServicesUs1531bAt1PercentTaxOnAttributableTaxableIncome number optional

Sr. 22, Code 64060152 — "Payment for Services u/s 153(1)(b) @1%" — tax on attributable taxable income (column H).

range: 0–∞
paymentServicesUs1531bAt1PercentMinimumTaxChargeable number optional

Sr. 22, Code 64060152 — "Payment for Services u/s 153(1)(b) @1%" — minimum tax chargeable (column I).

range: 0–∞
paymentGoodsUs1531aLowerAt0Point25PercentReceiptsValue number optional

Sr. 23, Code 64060082 — "Payment for goods u/s 153(1a) @ 0.25%" — receipts / value (column E). this row's own printed section citation reads "153(1a)" (no inner parentheses around "1"), distinct from the "153(1)(a)" citation style used elsewhere on this same sheet (e.g. Sr. 33) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.

range: 0–∞
paymentGoodsUs1531aLowerAt0Point25PercentTaxCollectibleDeductible number optional

Sr. 23, Code 64060082 — "Payment for goods u/s 153(1a) @ 0.25%" — tax collectible / deductible (column F). this row's own printed section citation reads "153(1a)" (no inner parentheses around "1"), distinct from the "153(1)(a)" citation style used elsewhere on this same sheet (e.g. Sr. 33) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.

range: 0–∞
paymentGoodsUs1531aLowerAt0Point25PercentAttributableTaxableIncome number optional

Sr. 23, Code 64060082 — "Payment for goods u/s 153(1a) @ 0.25%" — attributable taxable income (column G). this row's own printed section citation reads "153(1a)" (no inner parentheses around "1"), distinct from the "153(1)(a)" citation style used elsewhere on this same sheet (e.g. Sr. 33) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.

range: 0–∞
paymentGoodsUs1531aLowerAt0Point25PercentTaxOnAttributableTaxableIncome number optional

Sr. 23, Code 64060082 — "Payment for goods u/s 153(1a) @ 0.25%" — tax on attributable taxable income (column H). this row's own printed section citation reads "153(1a)" (no inner parentheses around "1"), distinct from the "153(1)(a)" citation style used elsewhere on this same sheet (e.g. Sr. 33) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.

range: 0–∞
paymentGoodsUs1531aLowerAt0Point25PercentMinimumTaxChargeable number optional

Sr. 23, Code 64060082 — "Payment for goods u/s 153(1a) @ 0.25%" — minimum tax chargeable (column I). this row's own printed section citation reads "153(1a)" (no inner parentheses around "1"), distinct from the "153(1)(a)" citation style used elsewhere on this same sheet (e.g. Sr. 33) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.

range: 0–∞
paymentGoodsUs1531aLowerAt2Point5PercentReceiptsValue number optional

Sr. 24, Code 64060055 — "Payment for goods u/s 153(1a) @ 2.5%" — receipts / value (column E).

range: 0–∞
paymentGoodsUs1531aLowerAt2Point5PercentTaxCollectibleDeductible number optional

Sr. 24, Code 64060055 — "Payment for goods u/s 153(1a) @ 2.5%" — tax collectible / deductible (column F).

range: 0–∞
paymentGoodsUs1531aLowerAt2Point5PercentAttributableTaxableIncome number optional

Sr. 24, Code 64060055 — "Payment for goods u/s 153(1a) @ 2.5%" — attributable taxable income (column G).

range: 0–∞
paymentGoodsUs1531aLowerAt2Point5PercentTaxOnAttributableTaxableIncome number optional

Sr. 24, Code 64060055 — "Payment for goods u/s 153(1a) @ 2.5%" — tax on attributable taxable income (column H).

range: 0–∞
paymentGoodsUs1531aLowerAt2Point5PercentMinimumTaxChargeable number optional

Sr. 24, Code 64060055 — "Payment for goods u/s 153(1a) @ 2.5%" — minimum tax chargeable (column I).

range: 0–∞
paymentGoodsUs1531aLowerAt4Point5PercentSr25ReceiptsValue number optional

Sr. 25, Code 64060059 — "Payment for goods u/s 153(1a) @ 4.5% (Sr. 25)" — receipts / value (column E). Code 64060059 is printed twice on this sheet — here at Sr. 25 as "Payment for goods u/s 153(1a) @ 4.5%", and again at Sr. 35 as "Payment for Goods u/s 153(1)(a) @4.5%" (see `paymentGoodsUs1531aUpperAt4Point5PercentSr35`) — a genuine source-document duplicate classification code under two differently-capitalized/punctuated section citations and two different Sr. numbers, disclosed and not merged; both rows are modelled as independently fillable cells, consistent with their own distinct printed positions on the sheet.

range: 0–∞
paymentGoodsUs1531aLowerAt4Point5PercentSr25TaxCollectibleDeductible number optional

Sr. 25, Code 64060059 — "Payment for goods u/s 153(1a) @ 4.5% (Sr. 25)" — tax collectible / deductible (column F). Code 64060059 is printed twice on this sheet — here at Sr. 25 as "Payment for goods u/s 153(1a) @ 4.5%", and again at Sr. 35 as "Payment for Goods u/s 153(1)(a) @4.5%" (see `paymentGoodsUs1531aUpperAt4Point5PercentSr35`) — a genuine source-document duplicate classification code under two differently-capitalized/punctuated section citations and two different Sr. numbers, disclosed and not merged; both rows are modelled as independently fillable cells, consistent with their own distinct printed positions on the sheet.

range: 0–∞
paymentGoodsUs1531aLowerAt4Point5PercentSr25AttributableTaxableIncome number optional

Sr. 25, Code 64060059 — "Payment for goods u/s 153(1a) @ 4.5% (Sr. 25)" — attributable taxable income (column G). Code 64060059 is printed twice on this sheet — here at Sr. 25 as "Payment for goods u/s 153(1a) @ 4.5%", and again at Sr. 35 as "Payment for Goods u/s 153(1)(a) @4.5%" (see `paymentGoodsUs1531aUpperAt4Point5PercentSr35`) — a genuine source-document duplicate classification code under two differently-capitalized/punctuated section citations and two different Sr. numbers, disclosed and not merged; both rows are modelled as independently fillable cells, consistent with their own distinct printed positions on the sheet.

range: 0–∞
paymentGoodsUs1531aLowerAt4Point5PercentSr25TaxOnAttributableTaxableIncome number optional

Sr. 25, Code 64060059 — "Payment for goods u/s 153(1a) @ 4.5% (Sr. 25)" — tax on attributable taxable income (column H). Code 64060059 is printed twice on this sheet — here at Sr. 25 as "Payment for goods u/s 153(1a) @ 4.5%", and again at Sr. 35 as "Payment for Goods u/s 153(1)(a) @4.5%" (see `paymentGoodsUs1531aUpperAt4Point5PercentSr35`) — a genuine source-document duplicate classification code under two differently-capitalized/punctuated section citations and two different Sr. numbers, disclosed and not merged; both rows are modelled as independently fillable cells, consistent with their own distinct printed positions on the sheet.

range: 0–∞
paymentGoodsUs1531aLowerAt4Point5PercentSr25MinimumTaxChargeable number optional

Sr. 25, Code 64060059 — "Payment for goods u/s 153(1a) @ 4.5% (Sr. 25)" — minimum tax chargeable (column I). Code 64060059 is printed twice on this sheet — here at Sr. 25 as "Payment for goods u/s 153(1a) @ 4.5%", and again at Sr. 35 as "Payment for Goods u/s 153(1)(a) @4.5%" (see `paymentGoodsUs1531aUpperAt4Point5PercentSr35`) — a genuine source-document duplicate classification code under two differently-capitalized/punctuated section citations and two different Sr. numbers, disclosed and not merged; both rows are modelled as independently fillable cells, consistent with their own distinct printed positions on the sheet.

range: 0–∞
paymentServicesUs1531bAt1Point5PercentReceiptsValue number optional

Sr. 26, Code 64060153 — "Payment for Services u/s 153(1)(b) @ 1.5%" — receipts / value (column E).

range: 0–∞
paymentServicesUs1531bAt1Point5PercentTaxCollectibleDeductible number optional

Sr. 26, Code 64060153 — "Payment for Services u/s 153(1)(b) @ 1.5%" — tax collectible / deductible (column F).

range: 0–∞
paymentServicesUs1531bAt1Point5PercentAttributableTaxableIncome number optional

Sr. 26, Code 64060153 — "Payment for Services u/s 153(1)(b) @ 1.5%" — attributable taxable income (column G).

range: 0–∞
paymentServicesUs1531bAt1Point5PercentTaxOnAttributableTaxableIncome number optional

Sr. 26, Code 64060153 — "Payment for Services u/s 153(1)(b) @ 1.5%" — tax on attributable taxable income (column H).

range: 0–∞
paymentServicesUs1531bAt1Point5PercentMinimumTaxChargeable number optional

Sr. 26, Code 64060153 — "Payment for Services u/s 153(1)(b) @ 1.5%" — minimum tax chargeable (column I).

range: 0–∞
paymentSpecifiedServicesUs1531bAt3PercentReceiptsValue number optional

Sr. 27, Code 64060156 — "Payment for specified for Services u/s 153(1)(b) @ 3%" — receipts / value (column E). printed on the sheet as "Payment for specified for Services u/s 153(1)(b) @ 3%" [sic] — the doubled "for" reads as a source-document typo, quoted verbatim in this field's own sourceRef.

range: 0–∞
paymentSpecifiedServicesUs1531bAt3PercentTaxCollectibleDeductible number optional

Sr. 27, Code 64060156 — "Payment for specified for Services u/s 153(1)(b) @ 3%" — tax collectible / deductible (column F). printed on the sheet as "Payment for specified for Services u/s 153(1)(b) @ 3%" [sic] — the doubled "for" reads as a source-document typo, quoted verbatim in this field's own sourceRef.

range: 0–∞
paymentSpecifiedServicesUs1531bAt3PercentAttributableTaxableIncome number optional

Sr. 27, Code 64060156 — "Payment for specified for Services u/s 153(1)(b) @ 3%" — attributable taxable income (column G). printed on the sheet as "Payment for specified for Services u/s 153(1)(b) @ 3%" [sic] — the doubled "for" reads as a source-document typo, quoted verbatim in this field's own sourceRef.

range: 0–∞
paymentSpecifiedServicesUs1531bAt3PercentTaxOnAttributableTaxableIncome number optional

Sr. 27, Code 64060156 — "Payment for specified for Services u/s 153(1)(b) @ 3%" — tax on attributable taxable income (column H). printed on the sheet as "Payment for specified for Services u/s 153(1)(b) @ 3%" [sic] — the doubled "for" reads as a source-document typo, quoted verbatim in this field's own sourceRef.

range: 0–∞
paymentSpecifiedServicesUs1531bAt3PercentMinimumTaxChargeable number optional

Sr. 27, Code 64060156 — "Payment for specified for Services u/s 153(1)(b) @ 3%" — minimum tax chargeable (column I). printed on the sheet as "Payment for specified for Services u/s 153(1)(b) @ 3%" [sic] — the doubled "for" reads as a source-document typo, quoted verbatim in this field's own sourceRef.

range: 0–∞
paymentServicesUs1531bAt2PercentReceiptsValue number optional

Sr. 28, Code 64060154 — "Payment for Services u/s 153(1)(b) @2%" — receipts / value (column E).

range: 0–∞
paymentServicesUs1531bAt2PercentTaxCollectibleDeductible number optional

Sr. 28, Code 64060154 — "Payment for Services u/s 153(1)(b) @2%" — tax collectible / deductible (column F).

range: 0–∞
paymentServicesUs1531bAt2PercentAttributableTaxableIncome number optional

Sr. 28, Code 64060154 — "Payment for Services u/s 153(1)(b) @2%" — attributable taxable income (column G).

range: 0–∞
paymentServicesUs1531bAt2PercentTaxOnAttributableTaxableIncome number optional

Sr. 28, Code 64060154 — "Payment for Services u/s 153(1)(b) @2%" — tax on attributable taxable income (column H).

range: 0–∞
paymentServicesUs1531bAt2PercentMinimumTaxChargeable number optional

Sr. 28, Code 64060154 — "Payment for Services u/s 153(1)(b) @2%" — minimum tax chargeable (column I).

range: 0–∞
paymentServicesUs1531bAt10PercentReceiptsValue number optional

Sr. 29, Code 64060170 — "Payment for Services u/s 153(1)(b) @10%" — receipts / value (column E).

range: 0–∞
paymentServicesUs1531bAt10PercentTaxCollectibleDeductible number optional

Sr. 29, Code 64060170 — "Payment for Services u/s 153(1)(b) @10%" — tax collectible / deductible (column F).

range: 0–∞
paymentServicesUs1531bAt10PercentAttributableTaxableIncome number optional

Sr. 29, Code 64060170 — "Payment for Services u/s 153(1)(b) @10%" — attributable taxable income (column G).

range: 0–∞
paymentServicesUs1531bAt10PercentTaxOnAttributableTaxableIncome number optional

Sr. 29, Code 64060170 — "Payment for Services u/s 153(1)(b) @10%" — tax on attributable taxable income (column H).

range: 0–∞
paymentServicesUs1531bAt10PercentMinimumTaxChargeable number optional

Sr. 29, Code 64060170 — "Payment for Services u/s 153(1)(b) @10%" — minimum tax chargeable (column I).

range: 0–∞
paymentServicesUs1531bAt15PercentReceiptsValue number optional

Sr. 30, Code 64060180 — "Payment for Services u/s 153(1)(b) @15%" — receipts / value (column E).

range: 0–∞
paymentServicesUs1531bAt15PercentTaxCollectibleDeductible number optional

Sr. 30, Code 64060180 — "Payment for Services u/s 153(1)(b) @15%" — tax collectible / deductible (column F).

range: 0–∞
paymentServicesUs1531bAt15PercentAttributableTaxableIncome number optional

Sr. 30, Code 64060180 — "Payment for Services u/s 153(1)(b) @15%" — attributable taxable income (column G).

range: 0–∞
paymentServicesUs1531bAt15PercentTaxOnAttributableTaxableIncome number optional

Sr. 30, Code 64060180 — "Payment for Services u/s 153(1)(b) @15%" — tax on attributable taxable income (column H).

range: 0–∞
paymentServicesUs1531bAt15PercentMinimumTaxChargeable number optional

Sr. 30, Code 64060180 — "Payment for Services u/s 153(1)(b) @15%" — minimum tax chargeable (column I).

range: 0–∞
receiptsContractsUs1531cAt7Point5PercentReceiptsValue number optional

Sr. 31, Code 64060265 — "Receipts from Contracts u/s 153(1)(c) @7.5%" — receipts / value (column E).

range: 0–∞
receiptsContractsUs1531cAt7Point5PercentTaxCollectibleDeductible number optional

Sr. 31, Code 64060265 — "Receipts from Contracts u/s 153(1)(c) @7.5%" — tax collectible / deductible (column F).

range: 0–∞
receiptsContractsUs1531cAt7Point5PercentAttributableTaxableIncome number optional

Sr. 31, Code 64060265 — "Receipts from Contracts u/s 153(1)(c) @7.5%" — attributable taxable income (column G).

range: 0–∞
receiptsContractsUs1531cAt7Point5PercentTaxOnAttributableTaxableIncome number optional

Sr. 31, Code 64060265 — "Receipts from Contracts u/s 153(1)(c) @7.5%" — tax on attributable taxable income (column H).

range: 0–∞
receiptsContractsUs1531cAt7Point5PercentMinimumTaxChargeable number optional

Sr. 31, Code 64060265 — "Receipts from Contracts u/s 153(1)(c) @7.5%" — minimum tax chargeable (column I).

range: 0–∞
receiptsContractsUs1531cAt10PercentReceiptsValue number optional

Sr. 32, Code 64060270 — "Receipts from Contracts u/s 153(1)(c) @10%" — receipts / value (column E).

range: 0–∞
receiptsContractsUs1531cAt10PercentTaxCollectibleDeductible number optional

Sr. 32, Code 64060270 — "Receipts from Contracts u/s 153(1)(c) @10%" — tax collectible / deductible (column F).

range: 0–∞
receiptsContractsUs1531cAt10PercentAttributableTaxableIncome number optional

Sr. 32, Code 64060270 — "Receipts from Contracts u/s 153(1)(c) @10%" — attributable taxable income (column G).

range: 0–∞
receiptsContractsUs1531cAt10PercentTaxOnAttributableTaxableIncome number optional

Sr. 32, Code 64060270 — "Receipts from Contracts u/s 153(1)(c) @10%" — tax on attributable taxable income (column H).

range: 0–∞
receiptsContractsUs1531cAt10PercentMinimumTaxChargeable number optional

Sr. 32, Code 64060270 — "Receipts from Contracts u/s 153(1)(c) @10%" — minimum tax chargeable (column I).

range: 0–∞
paymentGoodsUs1531aUpperAt1PercentReceiptsValue number optional

Sr. 33, Code 64060052 — "Payment for Goods u/s 153(1)(a) @1%" — receipts / value (column E). this row's own printed section citation reads "153(1)(a)" (parenthesized "a"), distinct from the "153(1a)" citation style used elsewhere on this same sheet (e.g. Sr. 23-25) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.

range: 0–∞
paymentGoodsUs1531aUpperAt1PercentTaxCollectibleDeductible number optional

Sr. 33, Code 64060052 — "Payment for Goods u/s 153(1)(a) @1%" — tax collectible / deductible (column F). this row's own printed section citation reads "153(1)(a)" (parenthesized "a"), distinct from the "153(1a)" citation style used elsewhere on this same sheet (e.g. Sr. 23-25) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.

range: 0–∞
paymentGoodsUs1531aUpperAt1PercentAttributableTaxableIncome number optional

Sr. 33, Code 64060052 — "Payment for Goods u/s 153(1)(a) @1%" — attributable taxable income (column G). this row's own printed section citation reads "153(1)(a)" (parenthesized "a"), distinct from the "153(1a)" citation style used elsewhere on this same sheet (e.g. Sr. 23-25) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.

range: 0–∞
paymentGoodsUs1531aUpperAt1PercentTaxOnAttributableTaxableIncome number optional

Sr. 33, Code 64060052 — "Payment for Goods u/s 153(1)(a) @1%" — tax on attributable taxable income (column H). this row's own printed section citation reads "153(1)(a)" (parenthesized "a"), distinct from the "153(1a)" citation style used elsewhere on this same sheet (e.g. Sr. 23-25) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.

range: 0–∞
paymentGoodsUs1531aUpperAt1PercentMinimumTaxChargeable number optional

Sr. 33, Code 64060052 — "Payment for Goods u/s 153(1)(a) @1%" — minimum tax chargeable (column I). this row's own printed section citation reads "153(1)(a)" (parenthesized "a"), distinct from the "153(1a)" citation style used elsewhere on this same sheet (e.g. Sr. 23-25) — both forms are quoted verbatim as printed, disclosed as a source-document inconsistency and not normalized.

range: 0–∞
paymentGoodsUs1531aUpperAt1Point5PercentReceiptsValue number optional

Sr. 34, Code 64060053 — "Payment for Goods u/s 153(1)(a) @1.5%" — receipts / value (column E).

range: 0–∞
paymentGoodsUs1531aUpperAt1Point5PercentTaxCollectibleDeductible number optional

Sr. 34, Code 64060053 — "Payment for Goods u/s 153(1)(a) @1.5%" — tax collectible / deductible (column F).

range: 0–∞
paymentGoodsUs1531aUpperAt1Point5PercentAttributableTaxableIncome number optional

Sr. 34, Code 64060053 — "Payment for Goods u/s 153(1)(a) @1.5%" — attributable taxable income (column G).

range: 0–∞
paymentGoodsUs1531aUpperAt1Point5PercentTaxOnAttributableTaxableIncome number optional

Sr. 34, Code 64060053 — "Payment for Goods u/s 153(1)(a) @1.5%" — tax on attributable taxable income (column H).

range: 0–∞
paymentGoodsUs1531aUpperAt1Point5PercentMinimumTaxChargeable number optional

Sr. 34, Code 64060053 — "Payment for Goods u/s 153(1)(a) @1.5%" — minimum tax chargeable (column I).

range: 0–∞
paymentGoodsUs1531aUpperAt4Point5PercentSr35ReceiptsValue number optional

Sr. 35, Code 64060059 — "Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35)" — receipts / value (column E). Code 64060059 is printed twice on this sheet — here at Sr. 35, and again at Sr. 25 as "Payment for goods u/s 153(1a) @ 4.5%" (see `paymentGoodsUs1531aLowerAt4Point5PercentSr25`) — see that field's own description for the full disclosure.

range: 0–∞
paymentGoodsUs1531aUpperAt4Point5PercentSr35TaxCollectibleDeductible number optional

Sr. 35, Code 64060059 — "Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35)" — tax collectible / deductible (column F). Code 64060059 is printed twice on this sheet — here at Sr. 35, and again at Sr. 25 as "Payment for goods u/s 153(1a) @ 4.5%" (see `paymentGoodsUs1531aLowerAt4Point5PercentSr25`) — see that field's own description for the full disclosure.

range: 0–∞
paymentGoodsUs1531aUpperAt4Point5PercentSr35AttributableTaxableIncome number optional

Sr. 35, Code 64060059 — "Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35)" — attributable taxable income (column G). Code 64060059 is printed twice on this sheet — here at Sr. 35, and again at Sr. 25 as "Payment for goods u/s 153(1a) @ 4.5%" (see `paymentGoodsUs1531aLowerAt4Point5PercentSr25`) — see that field's own description for the full disclosure.

range: 0–∞
paymentGoodsUs1531aUpperAt4Point5PercentSr35TaxOnAttributableTaxableIncome number optional

Sr. 35, Code 64060059 — "Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35)" — tax on attributable taxable income (column H). Code 64060059 is printed twice on this sheet — here at Sr. 35, and again at Sr. 25 as "Payment for goods u/s 153(1a) @ 4.5%" (see `paymentGoodsUs1531aLowerAt4Point5PercentSr25`) — see that field's own description for the full disclosure.

range: 0–∞
paymentGoodsUs1531aUpperAt4Point5PercentSr35MinimumTaxChargeable number optional

Sr. 35, Code 64060059 — "Payment for Goods u/s 153(1)(a) @4.5% (Sr. 35)" — minimum tax chargeable (column I). Code 64060059 is printed twice on this sheet — here at Sr. 35, and again at Sr. 25 as "Payment for goods u/s 153(1a) @ 4.5%" (see `paymentGoodsUs1531aLowerAt4Point5PercentSr25`) — see that field's own description for the full disclosure.

range: 0–∞
feeExportRelatedServicesAt1PercentReceiptsValue number optional

Sr. 36, Code 64060352 — "Fee for Export related Services u/s 153(2) @1%" — receipts / value (column E).

range: 0–∞
feeExportRelatedServicesAt1PercentTaxCollectibleDeductible number optional

Sr. 36, Code 64060352 — "Fee for Export related Services u/s 153(2) @1%" — tax collectible / deductible (column F).

range: 0–∞
feeExportRelatedServicesAt1PercentAttributableTaxableIncome number optional

Sr. 36, Code 64060352 — "Fee for Export related Services u/s 153(2) @1%" — attributable taxable income (column G).

range: 0–∞
feeExportRelatedServicesAt1PercentTaxOnAttributableTaxableIncome number optional

Sr. 36, Code 64060352 — "Fee for Export related Services u/s 153(2) @1%" — tax on attributable taxable income (column H).

range: 0–∞
feeExportRelatedServicesAt1PercentMinimumTaxChargeable number optional

Sr. 36, Code 64060352 — "Fee for Export related Services u/s 153(2) @1%" — minimum tax chargeable (column I).

range: 0–∞
deductionTaxYarnUs1531aReceiptsValue number optional

Sr. 37, Code 64060281 — "Deduction of Tax from yarn u/s 153(1)(a)" — receipts / value (column E).

range: 0–∞
deductionTaxYarnUs1531aTaxCollectibleDeductible number optional

Sr. 37, Code 64060281 — "Deduction of Tax from yarn u/s 153(1)(a)" — tax collectible / deductible (column F).

range: 0–∞
deductionTaxYarnUs1531aAttributableTaxableIncome number optional

Sr. 37, Code 64060281 — "Deduction of Tax from yarn u/s 153(1)(a)" — attributable taxable income (column G).

range: 0–∞
deductionTaxYarnUs1531aTaxOnAttributableTaxableIncome number optional

Sr. 37, Code 64060281 — "Deduction of Tax from yarn u/s 153(1)(a)" — tax on attributable taxable income (column H).

range: 0–∞
deductionTaxYarnUs1531aMinimumTaxChargeable number optional

Sr. 37, Code 64060281 — "Deduction of Tax from yarn u/s 153(1)(a)" — minimum tax chargeable (column I).

range: 0–∞
deductionTaxYarnUs1531bReceiptsValue number optional

Sr. 38, Code 64060282 — "Deduction of Tax from yarn u/s 153(1)(b)" — receipts / value (column E).

range: 0–∞
deductionTaxYarnUs1531bTaxCollectibleDeductible number optional

Sr. 38, Code 64060282 — "Deduction of Tax from yarn u/s 153(1)(b)" — tax collectible / deductible (column F).

range: 0–∞
deductionTaxYarnUs1531bAttributableTaxableIncome number optional

Sr. 38, Code 64060282 — "Deduction of Tax from yarn u/s 153(1)(b)" — attributable taxable income (column G).

range: 0–∞
deductionTaxYarnUs1531bTaxOnAttributableTaxableIncome number optional

Sr. 38, Code 64060282 — "Deduction of Tax from yarn u/s 153(1)(b)" — tax on attributable taxable income (column H).

range: 0–∞
deductionTaxYarnUs1531bMinimumTaxChargeable number optional

Sr. 38, Code 64060282 — "Deduction of Tax from yarn u/s 153(1)(b)" — minimum tax chargeable (column I).

range: 0–∞
brokerageCommissionUs233At8PercentReceiptsValue number optional

Sr. 39, Code 64120066 — "Brokerage / Commission u/s 233 @8%" — receipts / value (column E).

range: 0–∞
brokerageCommissionUs233At8PercentTaxCollectibleDeductible number optional

Sr. 39, Code 64120066 — "Brokerage / Commission u/s 233 @8%" — tax collectible / deductible (column F).

range: 0–∞
brokerageCommissionUs233At8PercentAttributableTaxableIncome number optional

Sr. 39, Code 64120066 — "Brokerage / Commission u/s 233 @8%" — attributable taxable income (column G).

range: 0–∞
brokerageCommissionUs233At8PercentTaxOnAttributableTaxableIncome number optional

Sr. 39, Code 64120066 — "Brokerage / Commission u/s 233 @8%" — tax on attributable taxable income (column H).

range: 0–∞
brokerageCommissionUs233At8PercentMinimumTaxChargeable number optional

Sr. 39, Code 64120066 — "Brokerage / Commission u/s 233 @8%" — minimum tax chargeable (column I).

range: 0–∞
brokerageCommissionUs233At10PercentReceiptsValue number optional

Sr. 40, Code 64120070 — "Brokerage / Commission u/s 233 @10%" — receipts / value (column E).

range: 0–∞
brokerageCommissionUs233At10PercentTaxCollectibleDeductible number optional

Sr. 40, Code 64120070 — "Brokerage / Commission u/s 233 @10%" — tax collectible / deductible (column F).

range: 0–∞
brokerageCommissionUs233At10PercentAttributableTaxableIncome number optional

Sr. 40, Code 64120070 — "Brokerage / Commission u/s 233 @10%" — attributable taxable income (column G).

range: 0–∞
brokerageCommissionUs233At10PercentTaxOnAttributableTaxableIncome number optional

Sr. 40, Code 64120070 — "Brokerage / Commission u/s 233 @10%" — tax on attributable taxable income (column H).

range: 0–∞
brokerageCommissionUs233At10PercentMinimumTaxChargeable number optional

Sr. 40, Code 64120070 — "Brokerage / Commission u/s 233 @10%" — minimum tax chargeable (column I).

range: 0–∞
brokerageCommissionUs233At12PercentReceiptsValue number optional

Sr. 41, Code 64120074 — "Brokerage / Commission u/s 233 @12%" — receipts / value (column E).

range: 0–∞
brokerageCommissionUs233At12PercentTaxCollectibleDeductible number optional

Sr. 41, Code 64120074 — "Brokerage / Commission u/s 233 @12%" — tax collectible / deductible (column F).

range: 0–∞
brokerageCommissionUs233At12PercentAttributableTaxableIncome number optional

Sr. 41, Code 64120074 — "Brokerage / Commission u/s 233 @12%" — attributable taxable income (column G).

range: 0–∞
brokerageCommissionUs233At12PercentTaxOnAttributableTaxableIncome number optional

Sr. 41, Code 64120074 — "Brokerage / Commission u/s 233 @12%" — tax on attributable taxable income (column H).

range: 0–∞
brokerageCommissionUs233At12PercentMinimumTaxChargeable number optional

Sr. 41, Code 64120074 — "Brokerage / Commission u/s 233 @12%" — minimum tax chargeable (column I).

range: 0–∞
brokerageCommissionUs233At5PercentReceiptsValue number optional

Sr. 42, Code 64120060 — "Brokerage / Commission u/s 233 @5%" — receipts / value (column E).

range: 0–∞
brokerageCommissionUs233At5PercentTaxCollectibleDeductible number optional

Sr. 42, Code 64120060 — "Brokerage / Commission u/s 233 @5%" — tax collectible / deductible (column F).

range: 0–∞
brokerageCommissionUs233At5PercentAttributableTaxableIncome number optional

Sr. 42, Code 64120060 — "Brokerage / Commission u/s 233 @5%" — attributable taxable income (column G).

range: 0–∞
brokerageCommissionUs233At5PercentTaxOnAttributableTaxableIncome number optional

Sr. 42, Code 64120060 — "Brokerage / Commission u/s 233 @5%" — tax on attributable taxable income (column H).

range: 0–∞
brokerageCommissionUs233At5PercentMinimumTaxChargeable number optional

Sr. 42, Code 64120060 — "Brokerage / Commission u/s 233 @5%" — minimum tax chargeable (column I).

range: 0–∞
mobilePhonesImportedUpto30DollarAtRs70ReceiptsValue number optional

Sr. 43, Code 64120045 — "Number of imported mobile phones u/s 148 upto 30$ @ Rs.70" — receipts / value (column E).

range: 0–∞
mobilePhonesImportedUpto30DollarAtRs70TaxCollectibleDeductible number optional

Sr. 43, Code 64120045 — "Number of imported mobile phones u/s 148 upto 30$ @ Rs.70" — tax collectible / deductible (column F).

range: 0–∞
mobilePhonesImportedUpto30DollarAtRs70AttributableTaxableIncome number optional

Sr. 43, Code 64120045 — "Number of imported mobile phones u/s 148 upto 30$ @ Rs.70" — attributable taxable income (column G).

range: 0–∞
mobilePhonesImportedUpto30DollarAtRs70TaxOnAttributableTaxableIncome number optional

Sr. 43, Code 64120045 — "Number of imported mobile phones u/s 148 upto 30$ @ Rs.70" — tax on attributable taxable income (column H).

range: 0–∞
mobilePhonesImportedUpto30DollarAtRs70MinimumTaxChargeable number optional

Sr. 43, Code 64120045 — "Number of imported mobile phones u/s 148 upto 30$ @ Rs.70" — minimum tax chargeable (column I).

range: 0–∞
mobilePhonesImportedExceeding30Upto100DollarAtRs100ReceiptsValue number optional

Sr. 44, Code 64120046 — "Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100" — receipts / value (column E).

range: 0–∞
mobilePhonesImportedExceeding30Upto100DollarAtRs100TaxCollectibleDeductible number optional

Sr. 44, Code 64120046 — "Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100" — tax collectible / deductible (column F).

range: 0–∞
mobilePhonesImportedExceeding30Upto100DollarAtRs100AttributableTaxableIncome number optional

Sr. 44, Code 64120046 — "Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100" — attributable taxable income (column G).

range: 0–∞
mobilePhonesImportedExceeding30Upto100DollarAtRs100TaxOnAttributableTaxableIncome number optional

Sr. 44, Code 64120046 — "Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100" — tax on attributable taxable income (column H).

range: 0–∞
mobilePhonesImportedExceeding30Upto100DollarAtRs100MinimumTaxChargeable number optional

Sr. 44, Code 64120046 — "Number of imported mobile phones u/s 148 exceeding 30$ upto 100$ @ Rs.100" — minimum tax chargeable (column I).

range: 0–∞
mobilePhonesImportedExceeding100Upto200DollarAtRs930ReceiptsValue number optional

Sr. 45, Code 64120047 — "Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930" — receipts / value (column E).

range: 0–∞
mobilePhonesImportedExceeding100Upto200DollarAtRs930TaxCollectibleDeductible number optional

Sr. 45, Code 64120047 — "Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930" — tax collectible / deductible (column F).

range: 0–∞
mobilePhonesImportedExceeding100Upto200DollarAtRs930AttributableTaxableIncome number optional

Sr. 45, Code 64120047 — "Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930" — attributable taxable income (column G).

range: 0–∞
mobilePhonesImportedExceeding100Upto200DollarAtRs930TaxOnAttributableTaxableIncome number optional

Sr. 45, Code 64120047 — "Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930" — tax on attributable taxable income (column H).

range: 0–∞
mobilePhonesImportedExceeding100Upto200DollarAtRs930MinimumTaxChargeable number optional

Sr. 45, Code 64120047 — "Number of imported mobile phones u/s 148 exceeding 100$ upto 200$ @ Rs.930" — minimum tax chargeable (column I).

range: 0–∞
mobilePhonesImportedExceeding200Upto350DollarAtRs970ReceiptsValue number optional

Sr. 46, Code 64120048 — "Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970" — receipts / value (column E).

range: 0–∞
mobilePhonesImportedExceeding200Upto350DollarAtRs970TaxCollectibleDeductible number optional

Sr. 46, Code 64120048 — "Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970" — tax collectible / deductible (column F).

range: 0–∞
mobilePhonesImportedExceeding200Upto350DollarAtRs970AttributableTaxableIncome number optional

Sr. 46, Code 64120048 — "Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970" — attributable taxable income (column G).

range: 0–∞
mobilePhonesImportedExceeding200Upto350DollarAtRs970TaxOnAttributableTaxableIncome number optional

Sr. 46, Code 64120048 — "Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970" — tax on attributable taxable income (column H).

range: 0–∞
mobilePhonesImportedExceeding200Upto350DollarAtRs970MinimumTaxChargeable number optional

Sr. 46, Code 64120048 — "Number of imported mobile phones u/s 148 exceeding 200$ upto 350$ @ Rs.970" — minimum tax chargeable (column I).

range: 0–∞
mobilePhonesImportedExceeding350Upto500DollarAtRs3000ReceiptsValue number optional

Sr. 47, Code 64120049 — "Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000" — receipts / value (column E).

range: 0–∞
mobilePhonesImportedExceeding350Upto500DollarAtRs3000TaxCollectibleDeductible number optional

Sr. 47, Code 64120049 — "Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000" — tax collectible / deductible (column F).

range: 0–∞
mobilePhonesImportedExceeding350Upto500DollarAtRs3000AttributableTaxableIncome number optional

Sr. 47, Code 64120049 — "Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000" — attributable taxable income (column G).

range: 0–∞
mobilePhonesImportedExceeding350Upto500DollarAtRs3000TaxOnAttributableTaxableIncome number optional

Sr. 47, Code 64120049 — "Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000" — tax on attributable taxable income (column H).

range: 0–∞
mobilePhonesImportedExceeding350Upto500DollarAtRs3000MinimumTaxChargeable number optional

Sr. 47, Code 64120049 — "Number of imported mobile phones u/s 148 exceeding 350$ upto 500$ @ Rs.3000" — minimum tax chargeable (column I).

range: 0–∞
mobilePhonesImportedExceeding500DollarAtRs50200ReceiptsValue number optional

Sr. 48, Code 64120050 — "Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200" — receipts / value (column E).

range: 0–∞
mobilePhonesImportedExceeding500DollarAtRs50200TaxCollectibleDeductible number optional

Sr. 48, Code 64120050 — "Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200" — tax collectible / deductible (column F).

range: 0–∞
mobilePhonesImportedExceeding500DollarAtRs50200AttributableTaxableIncome number optional

Sr. 48, Code 64120050 — "Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200" — attributable taxable income (column G).

range: 0–∞
mobilePhonesImportedExceeding500DollarAtRs50200TaxOnAttributableTaxableIncome number optional

Sr. 48, Code 64120050 — "Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200" — tax on attributable taxable income (column H).

range: 0–∞
mobilePhonesImportedExceeding500DollarAtRs50200MinimumTaxChargeable number optional

Sr. 48, Code 64120050 — "Number of imported mobile phones u/s 148 exceeding 500$ @ Rs.50200" — minimum tax chargeable (column I).

range: 0–∞
cngStationGasBillUs234aReceiptsValue number optional

Sr. 49, Code 64130151 — "CNG Station Gas Bill u/s 234A" — receipts / value (column E).

range: 0–∞
cngStationGasBillUs234aTaxCollectibleDeductible number optional

Sr. 49, Code 64130151 — "CNG Station Gas Bill u/s 234A" — tax collectible / deductible (column F).

range: 0–∞
cngStationGasBillUs234aAttributableTaxableIncome number optional

Sr. 49, Code 64130151 — "CNG Station Gas Bill u/s 234A" — attributable taxable income (column G).

range: 0–∞
cngStationGasBillUs234aTaxOnAttributableTaxableIncome number optional

Sr. 49, Code 64130151 — "CNG Station Gas Bill u/s 234A" — tax on attributable taxable income (column H).

range: 0–∞
cngStationGasBillUs234aMinimumTaxChargeable number optional

Sr. 49, Code 64130151 — "CNG Station Gas Bill u/s 234A" — minimum tax chargeable (column I).

range: 0–∞
feeGoodsTransportContractorUc43eReceiptsValue number optional

Sr. 50, Code 64320053 — "Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule" — receipts / value (column E).

range: 0–∞
feeGoodsTransportContractorUc43eTaxCollectibleDeductible number optional

Sr. 50, Code 64320053 — "Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule" — tax collectible / deductible (column F).

range: 0–∞
feeGoodsTransportContractorUc43eAttributableTaxableIncome number optional

Sr. 50, Code 64320053 — "Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule" — attributable taxable income (column G).

range: 0–∞
feeGoodsTransportContractorUc43eTaxOnAttributableTaxableIncome number optional

Sr. 50, Code 64320053 — "Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule" — tax on attributable taxable income (column H).

range: 0–∞
feeGoodsTransportContractorUc43eMinimumTaxChargeable number optional

Sr. 50, Code 64320053 — "Fee for Goods Transport Contractor u/c (43E), Part IV Second Schedule" — minimum tax chargeable (column I).

range: 0–∞
feeCarriageServicesOilTankerUc43dReceiptsValue number optional

Sr. 51, Code 64320051 — "Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule" — receipts / value (column E). printed on the sheet as "...Part IV Second Scheule" [sic] — a source-document typo ("Scheule" for "Schedule"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
feeCarriageServicesOilTankerUc43dTaxCollectibleDeductible number optional

Sr. 51, Code 64320051 — "Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule" — tax collectible / deductible (column F). printed on the sheet as "...Part IV Second Scheule" [sic] — a source-document typo ("Scheule" for "Schedule"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
feeCarriageServicesOilTankerUc43dAttributableTaxableIncome number optional

Sr. 51, Code 64320051 — "Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule" — attributable taxable income (column G). printed on the sheet as "...Part IV Second Scheule" [sic] — a source-document typo ("Scheule" for "Schedule"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
feeCarriageServicesOilTankerUc43dTaxOnAttributableTaxableIncome number optional

Sr. 51, Code 64320051 — "Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule" — tax on attributable taxable income (column H). printed on the sheet as "...Part IV Second Scheule" [sic] — a source-document typo ("Scheule" for "Schedule"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
feeCarriageServicesOilTankerUc43dMinimumTaxChargeable number optional

Sr. 51, Code 64320051 — "Fee for Carriage Services by Oil Tanker u/c (43D), Part IV Second Schedule" — minimum tax chargeable (column I). printed on the sheet as "...Part IV Second Scheule" [sic] — a source-document typo ("Scheule" for "Schedule"), quoted verbatim in this field's own sourceRef and corrected in the label for legibility.

range: 0–∞
exportProceedsUs1541At1PercentReceiptsValue number optional

Sr. 51 (second table, restarting its own Sr. numbering from 51), Code 64070054 — "Export Proceeds u/s 154(1) @1%" — receipts / value (column E).
exportProceedsUs1541At1PercentFinalTaxChargeable number optional

Sr. 51 (second table, restarting its own Sr. numbering from 51), Code 64070054 — "Export Proceeds u/s 154(1) @1%" — final tax chargeable (column F).
exportProceedsUs1541At1PercentAttributableTaxableIncome number optional

Sr. 51 (second table, restarting its own Sr. numbering from 51), Code 64070054 — "Export Proceeds u/s 154(1) @1%" — attributable taxable income (column G).
exportProceedsUs1541At1PercentTaxOnAttributableTaxableIncome number optional

Sr. 51 (second table, restarting its own Sr. numbering from 51), Code 64070054 — "Export Proceeds u/s 154(1) @1%" — tax on attributable taxable income (column H).
exportProceedsUs1541At1PercentDifference number optional

Sr. 51 (second table, restarting its own Sr. numbering from 51), Code 64070054 — "Export Proceeds u/s 154(1) @1%" — difference (option valid if <=0) (column I).
foreignIndentingCommissionUs1542ReceiptsValue number optional

Sr. 52 (second table, restarting its own Sr. numbering from 51), Code 64070151 — "Foreign Indenting Commission u/s 154(2)" — receipts / value (column E).
foreignIndentingCommissionUs1542FinalTaxChargeable number optional

Sr. 52 (second table, restarting its own Sr. numbering from 51), Code 64070151 — "Foreign Indenting Commission u/s 154(2)" — final tax chargeable (column F).
foreignIndentingCommissionUs1542AttributableTaxableIncome number optional

Sr. 52 (second table, restarting its own Sr. numbering from 51), Code 64070151 — "Foreign Indenting Commission u/s 154(2)" — attributable taxable income (column G).
foreignIndentingCommissionUs1542TaxOnAttributableTaxableIncome number optional

Sr. 52 (second table, restarting its own Sr. numbering from 51), Code 64070151 — "Foreign Indenting Commission u/s 154(2)" — tax on attributable taxable income (column H).
foreignIndentingCommissionUs1542Difference number optional

Sr. 52 (second table, restarting its own Sr. numbering from 51), Code 64070151 — "Foreign Indenting Commission u/s 154(2)" — difference (option valid if <=0) (column I).
saleProceedsGoodsToExporterUs1543ReceiptsValue number optional

Sr. 53 (second table, restarting its own Sr. numbering from 51), Code 64070152 — "Sale Proceeds of goods to exporter u/s 154(3)" — receipts / value (column E).
saleProceedsGoodsToExporterUs1543FinalTaxChargeable number optional

Sr. 53 (second table, restarting its own Sr. numbering from 51), Code 64070152 — "Sale Proceeds of goods to exporter u/s 154(3)" — final tax chargeable (column F).
saleProceedsGoodsToExporterUs1543AttributableTaxableIncome number optional

Sr. 53 (second table, restarting its own Sr. numbering from 51), Code 64070152 — "Sale Proceeds of goods to exporter u/s 154(3)" — attributable taxable income (column G).
saleProceedsGoodsToExporterUs1543TaxOnAttributableTaxableIncome number optional

Sr. 53 (second table, restarting its own Sr. numbering from 51), Code 64070152 — "Sale Proceeds of goods to exporter u/s 154(3)" — tax on attributable taxable income (column H).
saleProceedsGoodsToExporterUs1543Difference number optional

Sr. 53 (second table, restarting its own Sr. numbering from 51), Code 64070152 — "Sale Proceeds of goods to exporter u/s 154(3)" — difference (option valid if <=0) (column I).
saleProceedsGoodsIndustrialUndertakingUs1543aReceiptsValue number optional

Sr. 54 (second table, restarting its own Sr. numbering from 51), Code 64070153 — "Sale Proceeds of goods by industrial undertaking u/s 154(3A)" — receipts / value (column E). printed on the sheet as "Sale Proceeds of of goods by industrial undertaking u/s 154(3A)" [sic] — the doubled "of" is a source-document typo, quoted verbatim in this field's own sourceRef and corrected in the label for legibility.
saleProceedsGoodsIndustrialUndertakingUs1543aFinalTaxChargeable number optional

Sr. 54 (second table, restarting its own Sr. numbering from 51), Code 64070153 — "Sale Proceeds of goods by industrial undertaking u/s 154(3A)" — final tax chargeable (column F). printed on the sheet as "Sale Proceeds of of goods by industrial undertaking u/s 154(3A)" [sic] — the doubled "of" is a source-document typo, quoted verbatim in this field's own sourceRef and corrected in the label for legibility.
saleProceedsGoodsIndustrialUndertakingUs1543aAttributableTaxableIncome number optional

Sr. 54 (second table, restarting its own Sr. numbering from 51), Code 64070153 — "Sale Proceeds of goods by industrial undertaking u/s 154(3A)" — attributable taxable income (column G). printed on the sheet as "Sale Proceeds of of goods by industrial undertaking u/s 154(3A)" [sic] — the doubled "of" is a source-document typo, quoted verbatim in this field's own sourceRef and corrected in the label for legibility.
saleProceedsGoodsIndustrialUndertakingUs1543aTaxOnAttributableTaxableIncome number optional

Sr. 54 (second table, restarting its own Sr. numbering from 51), Code 64070153 — "Sale Proceeds of goods by industrial undertaking u/s 154(3A)" — tax on attributable taxable income (column H). printed on the sheet as "Sale Proceeds of of goods by industrial undertaking u/s 154(3A)" [sic] — the doubled "of" is a source-document typo, quoted verbatim in this field's own sourceRef and corrected in the label for legibility.
saleProceedsGoodsIndustrialUndertakingUs1543aDifference number optional

Sr. 54 (second table, restarting its own Sr. numbering from 51), Code 64070153 — "Sale Proceeds of goods by industrial undertaking u/s 154(3A)" — difference (option valid if <=0) (column I). printed on the sheet as "Sale Proceeds of of goods by industrial undertaking u/s 154(3A)" [sic] — the doubled "of" is a source-document typo, quoted verbatim in this field's own sourceRef and corrected in the label for legibility.
contractPaymentsIndirectExporterUs1543bReceiptsValue number optional

Sr. 55 (second table, restarting its own Sr. numbering from 51), Code 64070154 — "Contract Payments to indirect exporter u/s 154(3B)" — receipts / value (column E).
contractPaymentsIndirectExporterUs1543bFinalTaxChargeable number optional

Sr. 55 (second table, restarting its own Sr. numbering from 51), Code 64070154 — "Contract Payments to indirect exporter u/s 154(3B)" — final tax chargeable (column F).
contractPaymentsIndirectExporterUs1543bAttributableTaxableIncome number optional

Sr. 55 (second table, restarting its own Sr. numbering from 51), Code 64070154 — "Contract Payments to indirect exporter u/s 154(3B)" — attributable taxable income (column G).
contractPaymentsIndirectExporterUs1543bTaxOnAttributableTaxableIncome number optional

Sr. 55 (second table, restarting its own Sr. numbering from 51), Code 64070154 — "Contract Payments to indirect exporter u/s 154(3B)" — tax on attributable taxable income (column H).
contractPaymentsIndirectExporterUs1543bDifference number optional

Sr. 55 (second table, restarting its own Sr. numbering from 51), Code 64070154 — "Contract Payments to indirect exporter u/s 154(3B)" — difference (option valid if <=0) (column I).
exportProceedsUs1543cReceiptsValue number optional

Sr. 56 (second table, restarting its own Sr. numbering from 51), Code 64070155 — "Export Proceeds u/s 154(3C)" — receipts / value (column E).
exportProceedsUs1543cFinalTaxChargeable number optional

Sr. 56 (second table, restarting its own Sr. numbering from 51), Code 64070155 — "Export Proceeds u/s 154(3C)" — final tax chargeable (column F).
exportProceedsUs1543cAttributableTaxableIncome number optional

Sr. 56 (second table, restarting its own Sr. numbering from 51), Code 64070155 — "Export Proceeds u/s 154(3C)" — attributable taxable income (column G).
exportProceedsUs1543cTaxOnAttributableTaxableIncome number optional

Sr. 56 (second table, restarting its own Sr. numbering from 51), Code 64070155 — "Export Proceeds u/s 154(3C)" — tax on attributable taxable income (column H).
exportProceedsUs1543cDifference number optional

Sr. 56 (second table, restarting its own Sr. numbering from 51), Code 64070155 — "Export Proceeds u/s 154(3C)" — difference (option valid if <=0) (column I).
commissionDiscountPetroleumProductsUs156aAt12PercentReceiptsValue number optional

Sr. 57 (second table, restarting its own Sr. numbering from 51), Code 64090151 — "Commission / Discount on petroleum products u/s 156A @12%" — receipts / value (column E).
commissionDiscountPetroleumProductsUs156aAt12PercentFinalTaxChargeable number optional

Sr. 57 (second table, restarting its own Sr. numbering from 51), Code 64090151 — "Commission / Discount on petroleum products u/s 156A @12%" — final tax chargeable (column F).
commissionDiscountPetroleumProductsUs156aAt12PercentAttributableTaxableIncome number optional

Sr. 57 (second table, restarting its own Sr. numbering from 51), Code 64090151 — "Commission / Discount on petroleum products u/s 156A @12%" — attributable taxable income (column G).
commissionDiscountPetroleumProductsUs156aAt12PercentTaxOnAttributableTaxableIncome number optional

Sr. 57 (second table, restarting its own Sr. numbering from 51), Code 64090151 — "Commission / Discount on petroleum products u/s 156A @12%" — tax on attributable taxable income (column H).
commissionDiscountPetroleumProductsUs156aAt12PercentDifference number optional

Sr. 57 (second table, restarting its own Sr. numbering from 51), Code 64090151 — "Commission / Discount on petroleum products u/s 156A @12%" — difference (option valid if <=0) (column I).
declarationDate date optional

Date this Annex-E schedule is signed. This worksheet carries a bare "Signature: ___ Date: ___" footer with no accompanying declaration paragraph, the same shape already disclosed for Annex-A's/Annex-C's/Annex-D's own footers, so no `documents[]` attestation entry is modelled here.

Verification

draft

Last verified 2026-07-31 against download1.fbr.gov.pk

Verification confirms a schema still matches its live government source. This document is at lifecycle status draft and carries a verification record showing it was derived from and cross-checked against the official source. An independent field-by-field re-verification is still pending, so it has not advanced to verified. The method, the date last reviewed, and the source are recorded openly so consumers can judge how current it is.

Lifecycle status: draft: source-derived structural reference; independent field-by-field review pending
Verification method: manual-source-review-v1
Verified by: GovSchema Engineering (Standards Engineer)
Next review by: 2027-01-31

Verification record

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

Current claim

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

Why this schema and why now (GOV-5773, "GovSchema Standard Research")

This cycle re-scanned CATALOG.md fresh first rather than trusting the in-repo state from memory. The immediately preceding GOV-5766 cycle's own VERIFICATION.md, and this document's own workbook siblings (pk/fbr/annual-individual-income-tax-return-it-1b, pk/fbr/annual-individual-income-tax-return-it-2, pk/fbr/annexure-a-adjustable-tax, pk/fbr/annexure-b-manufacturing-trading-profit-loss-account, pk/fbr/annexure-c-inadmissible-admissible-deductions, pk/fbr/annexure-d-depreciation-amortization, and pk/fbr/wealth-statement), had all explicitly named "Annexes E and F" as this same nine-worksheet workbook's disclosed, open backlog — and the 16-jurisdiction "5 of 6 verticals" gap list had already been re-screened a dead end across six consecutive prior cycles (GOV-5731, GOV-5738, GOV-5745, GOV-5752, GOV-5759, GOV-5766). This cycle picked up Annex-E, the next of the two remaining Annexes, rather than re-screening that same jurisdiction list a seventh consecutive time.

Sources examined

Document (id, version): pk/fbr/annexure-e-minimum-final-tax-chargeable / 1.0.0
Spec version: GovSchema 0.3.0
Authority: Federal Board of Revenue (FBR).
Primary source:
- Direct .xlsx: https://download1.fbr.gov.pk/Docs/2024791373958696MANUALRETURN2024-NEW24-6-2024.xlsx — independently re-fetched this cycle via plain curl: HTTP 200, size 104,097 bytes, sha256 4e2f9874e9a910713fae9a182fc5c5a578bcfd2649d2031f8144c8b5fba96b9f — byte-identical to every prior cycle's own recorded figures (GOV-3104, GOV-5731, GOV-5738, GOV-5745, GOV-5752, GOV-5759, GOV-5766), confirming no revision. No login/CAPTCHA gate.
- Native Office Open XML .xlsx (a zip archive of XML parts), not a PDF. No unzip/pip/openpyxl available in this environment; unzipped directly with Python's built-in zipfile module. Parsed sheetData rows directly via Python's xml.etree.ElementTree (not a regex pass).
- Confirmed via xl/workbook.xml's own <sheets> element that Annex-E (sheetId="16") maps to r:id="rId7", which xl/_rels/workbook.xml.rels resolves to xl/worksheets/sheet7.xml — the worksheet parsed for this document. The workbook's full 9-sheet inventory (IND (PROP-CG-OS), IND (BUS PLUS), Annex-A through Annex-F, Wealth Statement) was re-confirmed identical to every prior cycle's own finding. This sheet's own _xlnm.Print_Area (Annex-E'!$A$1:$I$65, from xl/workbook.xml's own definedNames) was cross-checked against the sheet's own populated content (rows 1–65) and found to match exactly.

Scope decisions

Annex-E ("Minimum Tax Chargeable" / "Final Tax Chargeable") is, like Annex-A, a flat, single-row-per-category line-item list — but with five amount columns per category (not two), and two separate tables sharing that same five-column layout on one sheet.

Header block reverts to Annex-A's own plain convention, not Annex-B/Annex-C/Annex-D's formula-link convention. Row 2's Name cell (C2, merged C2:G2) and row 3's CNIC cell (C3, merged C3:G3) were independently confirmed, via the raw cell XML, to be plain blank shared-string cells (shared-string index 299, an empty string) with no <f> formula element — not formula-linked to IND (BUS PLUS) (Form IT-2), unlike Annex-B/Annex-C/Annex-D's own Name/CNIC cells. Tax Year (cell I2) is pre-filled 2024. NTN (cell I3) is a genuine direct-entry cell and is covered by this worksheet's own single dataValidation rule (sqref includes I3); taxpayerNtn is modelled with validation.minimum: 0 accordingly.
Two tables, one five-column layout, on a single sheet. A "Minimum Tax Chargeable" table (rows 5–55: Sr. 1 headline total, "Minimum Tax Chargeable [Col.E Sum of 2 to 6]", plus Sr. 2 through Sr. 51, fifty named withholding/advance-tax categories under the Minimum Tax regime) and a "Final Tax Chargeable" table (rows 56–64: its own header re-printed at row 56 with its own column-letter sub-labels at row 57, then Sr. 51 through Sr. 57, seven named categories under the Final Tax regime). Both tables share the same five amount columns (E–I), but column F and column I carry materially different labels per table — confirmed independently from the raw shared-strings table (index 300 "Tax Collectible / Deductible" for the first table's column F vs. index 309 "Final Tax Chargeable" for the second table's column F; index 303 "Minimum Tax Chargeable" vs. index 310 "Difference (Option Valid if <=0)") — modelled as distinct field labels/descriptions per table, not the same column reused.
The second table's own Sr. numbering independently restarts from 51 rather than continuing from the first table's own Sr. 51 (row 55) — both tables happen to reach/start at Sr. 51 as their own last/first row respectively, a genuine printed-numbering coincidence, quoted verbatim and disclosed, not corrected. Every field sourced from the second table carries "(second table, restarting its own Sr. numbering from 51)" in its own description to disambiguate from the first table's own identically-numbered Sr. 51 row.
dataValidation coverage is uneven across this sheet's own printed entry cells — every printed cell is still modelled as a field regardless. The sheet's own single dataValidation rule (type="whole", operator="greaterThanOrEqual", formula1=0, sqref="I3 E12:I55") was independently parsed: I3 covers the NTN cell; E12:I55 covers all five amount columns for the first table's own Sr. 8 through Sr. 51 rows (rows 12–55) only. The headline Sr. 1 total (row 5) and Sr. 2 through Sr. 7 (rows 6–11, the six lowest-numbered import categories) carry no numeric-entry validation on this sheet, and the entire second table (rows 58–64) carries none either. 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 — consistent with this workbook's own Annex-A/Annex-D precedent. validation.minimum: 0 is applied only to the 220 fields sourced from rows 12–55 (forty-four categories, Sr. 8 through Sr. 51 inclusive, × five columns); the 5 Sr.-1 fields and the 35 second-table fields (seven categories × five columns) carry no minimum.

Structural findings disclosed, not corrected

Sr. 1's own printed label, "Minimum Tax Chargeable [Col.E Sum of 2 to 6]", is internally inconsistent with the table's own actual row range. The label states the sum spans Sr. 2 to Sr. 6 (five categories, rows 6–10), but the table's own data rows in fact continue through Sr. 51 (row 55, fifty categories) — a genuine discrepancy between the printed formula description and the sheet's own actual content, quoted verbatim in that field's own description and disclosed, not corrected. Unlike Annex-A's own headline total (which carried the identical numeric-entry dataValidation constraint as its own components and was modelled with validation.minimum: 0), this row is not covered by this sheet's own dataValidation rule — a computed subtotal by this workbook's own general convention, modelled with no minimum constraint.
One genuine duplicate FBR classification code. Code 64060059 is printed twice on this sheet: at Sr. 25 as "Payment for goods u/s 153(1a) @ 4.5%" (row 29) and again at Sr. 35 as "Payment for Goods u/s 153(1)(a) @4.5%" (row 37) — differing only in capitalization and inner- parenthesization of the section citation. Modelled as two independently fillable rows (paymentGoodsUs1531aLowerAt4Point5PercentSr25* / paymentGoodsUs1531aUpperAt4Point5PercentSr35* field-name suffixes) consistent with their own distinct printed positions on the sheet, not merged.
A second, unrelated section-citation inconsistency. "153(1a)" (no inner parentheses around "1") and "153(1)(a)" (parenthesized) are both used on this same sheet for otherwise equivalent categories (Sr. 23–25 vs. Sr. 33–35) — both forms quoted verbatim as printed, not normalized.
Six source-document spelling/typography artifacts, each quoted verbatim in its own field's description and corrected in the field's own label/name for legibility: Sr. 2 prints "mport u/s 148 @1%" (missing leading "I"); Sr. 14 prints "consruction"/"instalation" (for "construction"/"installation"); Sr. 17 prints a "©" glyph in place of "(c)"; Sr. 18 prints "re-instruance" (for "re-insurance"); Sr. 20 prints "ddeduction"/"anyother" (for "deduction"/"any other"); Sr. 27 prints "specified for Services" (a doubled "for"); and Sr. 54 (second table) prints "Sale Proceeds of of goods" (a doubled "of").
mergeCells block (7 entries). Independently parsed and confirmed: A1:I1 (title), A2:B2/C2:G2 and A3:B3/C3:G3 (Name/CNIC label-and-value pairs), A58:A64 — an empty, unlabelled vertical merge in the second table with no text, formula, or value in any constituent cell (confirmed empty from the raw sheetData and not modelled), and A5:A39 — the rotated "Minimum Tax Chargeable" section label, which spans only rows 5–39, not the full first table's own row range (5–55) — a genuine, disclosed layout asymmetry (the printed vertical label runs out sixteen rows before its own table's last data row), not corrected.
Row 65's own bare "Signature:" (cell A65) / "Date:" (cell H65) footer carries no accompanying declaration paragraph, the same shape already disclosed for Annex-A's/Annex-C's/Annex-D's own footers — modelled as a single optional declarationDate field, no documents[] attestation entry.

Conformance fixtures (Phase 3)

8 fixtures committed under conformance/pk/fbr/annexure-e-minimum-final-tax-chargeable/1.0.0/: 2 valid scenarios plus 6 mutation-control fixtures, each derived from one of the valid fixtures by a single targeted mutation. All 8 were run against a from-scratch, ephemeral field-by-field conformance checker (derived directly from this schema's own fields[], not committed to the repo) before being finalized:

valid-few-categories.json (a taxpayer reporting a handful of Minimum Tax import/services categories) — 0 errors.
valid-mixed-both-tables.json (a taxpayer reporting the Sr. 1 headline total, several Minimum Tax categories including both Sr.-25/Sr.-35 duplicate-code rows, several Final Tax categories, and a signed declarationDate) — 0 errors.
mutation-control-missing-required-field.json (drops taxYear) — exactly 1 error.
mutation-control-missing-required-cnic.json (drops taxpayerCnic) — exactly 1 error.
mutation-control-invalid-cnic-pattern.json (sets taxpayerCnic to an 11-digit value) — exactly 1 error.
mutation-control-negative-amount.json (sets a dataValidation-covered Minimum Tax column field to a negative amount, violating minimum: 0) — exactly 1 error.
mutation-control-negative-ntn.json (sets taxpayerNtn to a negative value) — exactly 1 error.
mutation-control-invalid-declaration-date-type.json (sets declarationDate to a non-date value) — exactly 1 error.

Structural validation

node tools/validate.mjs — 700/700 (full registry, this document included).
node tools/validate-ajv.mjs (ajv 2020-12 against spec/v0.3) — 700/700.
node tools/verify-sources.mjs registry/pk/fbr/annexure-e-minimum-final-tax-chargeable/1.0.0 — 1 directory, 3 URLs checked, 0 warnings, 0 failures.
npm run build-index re-run in tools/govschema-client/ to regenerate registry-index.json with this document included (700 entries).

Maturity

structural-reference: the source workbook's own printed "Annex-E" (Minimum Tax Chargeable / Final Tax Chargeable) structure — identification block and all fifty-eight named line items across both tables with their five per-column fields each — is fully transcribed from the genuine, currently-served official Tax Year 2024 edition (a fillable Excel workbook, not a government online-filing system), but no live filing through FBR's own IRIS e-filing channel was attempted. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Islamic Republic of Pakistan or the Federal Board of Revenue.

View the raw record (VERIFICATION.md)

Version history

1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

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