75A. Return of withholding tax.-

[75A. Return of withholding tax.-

¹[(1) Every person, being a company or a co-operative Socity or a non-government organisetion registered With NGO Affairs Bureau [ a Micro Credit Organisation having licence with Micro Credit Regulatory Authority,²[a university] a Private University, a Private hospital, a Clinic  a diagonstic center, 3[ “an English medium school providing education following international curriculum, artificial juridical person, local authority] a Firm or an association of persons], shall file or cause to be filed, with the Deputy Commissioner of Taxes where he is being assessed, a return of withholding tax collected or deducted as per provisions of Chapter VII of this Ordinance.

(2) The return under sub-section (1) shall be-

(a) furnished in the prescribed form setting forth therein such particulars and information, and accompanied by such schedules statements, accounts, annexures or documents as may be prescribed;
(b) signed and verified in the manner as specified in ⁴[clause (b)] of sub-section(3) of section 75;
(c) filed half-yearly by the following dates-

(i) First return: by Thirty-first January of the year in which the deduction or collection was made;
(ii) Second return: by Thirty-first July of the next year following the year in which the deduction or collection was made:

Provided that the last date for the submission of a return a specified in this sub-section may be extended by the Deputy Commissioner of taxes upto fifteen days from the date so specified.

(3) The Board may, be notification in the official Gazette,-

(a) specify ⁵[the cases in which the] return required to be filed under this section shall be filed electronically or in any other machine readable or computer readable media;
(b) specify the form and the manner in which such electronic machine readable or computer readable returns shall be filed.

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¹ Subs by F.A. 2016

² Subs. for "a private university" by F. A. 2020

³ Ins by F.A 2020

⁴ Subs by F.A. 2017

⁵ Subs by F.A. 2017

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