Income Tax Haider 2011

8/6/2019 Income Tax Haider 2011

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2/72

0-11

= Rs 37371

= Rs 9677

= Rs 250000

= Rs 15968

= Rs 4645

= Rs 120000

= Rs 4766

= Rs 61325

= Rs 22056

= Rs 22056

= Rs 19476

= Rs 9312

= Rs 18685

= Rs 4839

= Rs 125000

= Rs 27300

= Rs 5606

= Rs 38951.61

= Rs 120000

= Rs 6240= Rs 76501

= Rs 999776

= Rs 89980

= Rs 89980

= Rs 33000

= Rs 56980


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INCOME TAX STATEMENT FOR THE FINANCIAL YEAR 2010-11

Pay from 01-07-2010 to 19-08-2010 23170 X 1.61 = Rs 37371

Pay from 20-08-2010 to 31- 08-2010 25000 X 0.39 = Rs 9677

Pay from 01.09.10 to 30-06-2011 25000 X 10 = Rs 250000

Gen. All. from 01-07-2010 to 19-08-2010 9900 X 1.61 = Rs

Gen. All.from 20-08-2010 to 31-08-2010 12000 X 0.39 = Rs

Gen. All.from 01-09-2010 to 30-06-2011 12000 X 10 = Rs

House Rent from 01-07-2010 to 19-08-2010 2955 X 1.61 = Rs 4766

House Rent from 20-08-2010 to 30-06-2011 5904 X 10.39 = Rs 61325

S.R.A 15% 1838 X 12 = Rs 22056

A.R.A 15% 1838 X 12 = Rs 22056

M/Garh Allowance 1623 X 12 = Rs 19476

S.A.A 776 X 12 = Rs 9312

Adhoc 50% from 01-07-2010 to 19-08-2010 11585 X 1.61 = Rs 18685

Adhoc 50% from 20-08-2010 to 31-08-2010 12500 X 0.39 = Rs 4839

Adhoc 50% from 01.09.2010 to 30.06.2011 12500 x 10 = Rs 125000

DA 2275 X 12 = Rs 27300ARA-09 from 01-07-2010 to 19-08-2010 3476 X 1.61 = Rs 5606

ARA-09from 20-08-2010 to 30-11-2010 3750 X 10.39 = Rs 38951.61

Special Allowance 10000 X 12 = Rs 120000

Free Supply from 01-07-2010 to 16-09-2010 3869 X 1.61 = Rs 6240

Free Supply from 01-09-2010 to 30-06-2011 7365 X 10.39 = Rs 76501

Total Taxable Income = Rs 859163Tax on 859163 @ 7.5 = Rs 64437

Total Tax = Rs 64437

Tax already paid = Rs 33000

Tax payable = Rs 31437


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Haider Ali

Electrical Engineer


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PAY & ALLOWANCES

12/1/2002 12/1/2002 12/1/2003 7/1/2004 12/1/2004 15/6/05 7/1/2005 1/7/2006

BASIC 16325 16325 16910 16910 17495 17495 20155 20830

Special pay

Special Allowance

GENERATION 4000 4000 4000 4000 4000 4500 4500 4500

M/GARH 1737.5 2323 2323 2323 2323 2323 2323 2323SAA 1550 1550 1550 1550 1550 1550 1550 1550

CLA 250

15% S.R.A 2536.50 2537 2624 2624 2624 2624

A.R.A 15% 2537 2624 2624 2624 262

D.A 1 5%

ARA-09

Adhoc Al. 50%

TOTAL 23862.50 24198.00 27319.50 29857.00 30616.00 31116.00 33776.00 37576.00

INCOME TAX 2004-05 INCOME TAX 2005-07 IN

Basic Exumption 100,000 Basic Exumption 100,000 Income does not exceUpto 1,50,000 7.50% Upto 2,00,000 3.5% Income between 18001,50,000-3,00,000 3750+12.5% 2,00,000-4,00,000 3500+12% Income between 2500

3,00,000- 22500+20% 4,00,000-7,00,000 27500+25% Income between 3500Income between 4000Income between 4500

REBATE Income between 5500Income between 6500


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1,00,000-1,50,000 50% Income between 75001,50,000-2,00,000 40% Income between 90002,00,000-3,00,000 30% Income between 10503,00,000- 20% Income between 1200

Eletricity 1718

H/Rent 1718


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12/1/2006 1/7/2007 1/12/2007 1/7/2009 1/12/2009 01.07.10 17.09.10 01.12.10 13.02.11

21505 24710 25485 31510 31510 31510 33260 34230 34230930 930 250

10000 10000 10000 10000 10000 10000

4500 4500 4500 12000 12000 12000 14000 14000 14000

2323 2323 2323 2323 2323 2323 2323 2323 23231550 1550 1550 1550 1550 1550 1550 1550 1550

2624 2624 2624 2624 2624 2624 2624 2624 26242624 2624 2624 2624 2624 2624 2624 2624 26243226 3226 3226 3226 3226 3226 3226 3226 3226

4726 4866 4866 4989 5135 513516220 16630 17115 17115

38352.00 41557.00 42332.00 70583 71653 87873 91226 92827 93077

E TAX 2009-10

d Rs. 180000 Nil00 and 250000 0.50%00 and 350000 0.75%

00 and 400000 1.50%00 and 450000 2.50%00 and 550000 3.50%

00 and 650000 4.50%00 and 750000 6.00%


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000 and 900000 7.5%00 and 1050000 9.00%000 and 1200000 10.00%000 and 1450000 11%

30223316

@ 30% 29553873


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10/72


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Pay from 01-07-2008 to 30-06-2009 31510 X 12 = Rs

Special Pay 1860 X 5 = Rs

Special Pay 2790 X 7 = Rs

House Rent 3888 X 12 = Rs

S.R.A 15% 2888 X 12 = Rs

A.R.A 15% 2888 X 12 = Rs

M/Garh Allowance 2611 X 12 = Rs

S.A.A 1550 X 12 = Rs

DA 3530 X 12 = Rs

Free Supply 3316 X 12 = Rs

Total Taxable Income = Rs

Tax on 650000 @ 4.5 % = Rs

Tax on 5002 @ 20 % = Rs

Total Tax = Rs

Tax Per Month = Rs

Tax already paid = Rs

Net tax payable = Rs


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Khalid Alvi

Electrical Engineer U


13/72

378120

9300

19530

46656

34656

34656

31332

18600

42360

39792

655002

29250

1000

30250

2521

0

30250


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nit-4


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Pay from 01-07-2010 to 30-06-2011 39080 X 12 = Rs

Personal Pay from 01-12-2010 to 30-06-2011 970 x 7 = Rs

Entertainment Allowance 500 x 12 = Rs

Qualification Allowance 250 x 12 = Rs

Special Allowance 10000 X 12 = Rs


S.A.A 1550 X 12 = Rs

ARA-09 from 01-07-2010 to 30-11-2010 5862 X 5 = Rs

ARA-09 from 01-12-2010 to 30-06-2011 6008 X 7 = Rs

S.R.A 15% 2975 X 12 = Rs

A.R.A 15% 2975 X 12 = Rs

DA 3631 X 12 = Rs


Free Supply 5077 X 12 = Rs50% Ad. All. from 01-07-2010 to 30-11-2010 19540 X 5 = Rs50% Ad. All. from 01-12-2010 to 30-06-2011 20025 X 7 = Rs


Tax on 1214135 @ 11 % = Rs

Flood Tax From 15.03.11 to 30.06.11 = Rs

Total Tax = Rs



Khalid Alvi

ARE-M Unit-4


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468960

6790

6000

3000

120000

34800

18600

29310

42056

35700

35700

43572

70848

6092497700

140175

1214135

133555

5843

139398

72000

67398


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INCOME TAX STATEMENT FOR THE FINANCIAL YEAR 2009-2010NTN No. 04-17-11038256NIC No. 32304-1949234-9

Pay from 01-07-2009 to 30-11-2009 29650 X 5 = Rs

Pay from 01-12-2009 to 30-06-2010 30580 X 7 = Rs

Honouraria-1 29650 X 1 = Rs




S.R.A 15% 2449 X 12 = Rs

A.R.A 15% 2449 X 12 = Rs


S.A.A 1017 X 12 = Rs

DA 3023 X 12 = Rs

ARA 2009 from 01-07-2009 to 30-11-2009 4447 X 5 = RsARA 2009 from 01-12-2009 to 30-06-2010 4587 X 7 = Rs



Tax on 816640 @ 7.5 % = Rs

Total Tax = Rs



Mehboob Elah


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ARE (O) Unit-4


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148250

214060

29650

30580

46476

120000

29388

29388

26232

12204

36276

2223532109

39792

816640

61248

61248

24500

36748

i


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Pay from 01-07-2009 to 30-11-2009 20950 X 5 = Rs

Pay from 01-12-2009 to 30-06-2010 21690 X 7 = Rs

House rent 2955 X 12 = Rs

A.R.A 15% 1629 X 12 = Rs

S.R.A 1629 X 12 = Rs


S.A.A 776 X 12 = Rs

A.R.A-09 from 01-07-2009 to 30-11-2009 3143 X 5 = Rs

A.R.A-09 from 01-12-2009 to 30-06-2010 3253 X 7 = Rs

DA 2034 X 12 = Rs


50% Adhoc Allowance 10475 X 5 = Rs

50% Adhoc Allowance 10845 X 7 = Rs

9900 X 12 = Rs


Tax on 702786 @ 6 % = Rs




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Qadeer Ahmed

Jr. Engineer Un


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104750

151830

35460

19548

19548

16860

9312

15715

22001

24408

36264

52375

75915

118800

702786

42167

42167

550000 3.5 19250

33986 30 10195.8


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it-4


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NTN-0113469-8

Pay from 01-07-2009 to 30-11-2009 27790 X 5 = Rs

Pay from 01-12-2009 to 30-06-2010 28720 X 7 = Rs





S.R.A 15% 2257 X 12 = Rs

A.R.A 15% 2257 X 12 = Rs


S.A.A 1017 X 12 = Rs

DA 2756 X 12 = Rs

ARA 2009 from 01-07-2009 to 30-11-2009 4168.5 X 5 = RsARA 2009 from 01-12-2009 to 30-06-2010 4308 X 7 = Rs



Tax on 750000 @ 6 % = Rs

Tax on Remaining 27247 @ 30 % = Rs

Total Tax = Rs



JhamaMech Engr


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138950

201040

27790

28720

46476

120000

27084

27084

24036

12204

33072

2084330156

39792

777247

45000

8174

53174

17900

35274

MalUnit-4


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Pay from 01-07-2009 to 31-10-2009 29650 X 4 = Rs

Pay from 01-11-2009 to 04-11-2009 29650 X 4 days = Rs

Pay from 05-11-2009 to 30-11-2009 29650 X 26 days = Rs

Pay from 01-12-2009 to 30-06-2010 30580 X 7 = Rs



House Rent from 01-07-2009 to 31-10-2009 5810 X 4 = Rs

House Rent from 01-11-2009 to 04-11-2009 5810 X 4 days = Rs

House Rent from 05-11-2009 to 30-11-2009 3873 X 26 days = Rs

House Rent from 01-12-2009 to 30-06-2010 3873 X 7 = Rs

S.R.A 15% 2273 X 12 = Rs

A.R.A 15% 2273 X 12 = Rs

M/Garh Allowance 05-11-2009 to 30-11-2009 2003 X 26 days = Rs

M/Garh Allowance 01-12-2009 to 30-06-2010 2003 X 7 = Rs

S.A.A 1017 X 12 = Rs

DA 2821 X 12 = Rs

ARA 2009 from 01-07-2009 to 30-11-2009 4447 X 5 = Rs

ARA 2009 from 01-12-2009 to 30-06-2010 4587 X 7 = Rs




Tax on 807523 @ 7.5 % = Rs

Total Tax = Rs




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Muhammad Bux S

Sr. Engr. Unit-4


29/72

118600

3953

25697

214060

29650

30580

23240

775

3357

27111

27276

27276

1736

14021

12204

33852

22235

32109

120000

39792

807523

60564

60564

24500

36064


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omro


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DEDUCTIONS FOR THE FINANCIAL YEAR 2008-09

JULY AUG. SEP. OCT NOV DEC JAN FEB MAR APR MAYI/TAX 2300GPF 1290 1290 1290 1290 1290 1290WWF 145 145 145 145 145WATER 6 6 6 6 6GAS 349 400 400 400 349T&T 9 7 0 17 6GLI 664 300 300 300 300B.C 120 120 240 0 360CLUB 150 150 150 150 150ELECT. 175 50 79 66 0EMB 10 10 10 10 10OTHERS 200

TOTAL 0 0 0 5218 0 0 2478 1290 2620 2584 2616PAY 47427 47427 47427 47427 47427 42332 42332 42332 42332 42332 42332NET PAY 47427 47427 47427 42209 47427 42332 39854 41042 39712 39748 39716


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JUN2300

1290145

6349

71300120150

6210

25034233239829


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JULY AUG. SEP. OCT NOV DEC JAN FEB MAR APR MAYI/TAX 3013 5100 5100 5100 5100 5100 10000 10000 10000 10000 0GPF 1290 1290 1290 1290 1780 1780WWF 145 145 145 145 145WATER 6 6 6 6 6GAS 349 400 400 800 400T&T 9 7 0 12 265GLI 664 300 300 307 307B.C 120 120 240 465 175CLUB 150 150 150 300 300ELECT. 175 50 79 172 164EMB 10 10 10 10 10OTHERS 200

TOTAL 3013 5100 5100 8018 5100 5100 12478 11290 12620 13997 3752PAY 70583 70583 70583 70583 70583 71653 71653 71653 71653 71653 71653NET PAY 67570 65483 65483 62565 65483 66553 59175 60363 59033 57656 67901


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JUN0 68513

1780 12145 0

6400

307125300193

101280

45467165367107


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Pay from 01-07-2009 to 30-06-2010 31510 X 12 = Rs

Officiating pay 930 X 7 = Rs




S.R.A 15% 2624 X 12 = Rs

A.R.A 15% 2624 X 12 = RsM/Garh Allowance 2323 X 12 = Rs

S.A.A 1550 X 12 = Rs

DA 3226 X 12 = Rs

ARA 2009 from 01-07-2009 to 30-11-2009 4726 X 5 = Rs

ARA 2009 from 01-12-2009 to 30-06-2010 4866 X 7 = Rs


Generation Allowance 12000 X 12 = Rs



Tax on 1004704 @ 9 % = Rs

Total Tax = Rs



Tax Payable Per Month = Rs


36/72

Mansoor Huss

Sr. Engr. I&c U


37/72

378120

6510

31510

32440

46476

31488

3148827876

18600

38712

23630

34062

120000

144000

39792

1004704

90423

90423

68513

21910


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in

it-4


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JULY AUG. SEP. OCT NOV DEC JAN FEB MAR APRI/TAX 7000 7000 7000 7000 7000 7000 7000 7000 7000 10000GPF 1780 1780 1780 1780 1780 1780 2350 2350WWF 145 145 145 145 145 145 145 145WATER 6 6 6 6 6 6 6 6GAS 349 349 347 349 349 400 452 452T&T 393 0 0 0 0GLI 307 307 307 307 307 307 307B.C 125 0 125 125 125 125 125CLUB 300 300 300 300 300 300 300ELECT. 212 0 229 214 159 165 75EMB 10 10 10 10 10 10 10OTHERS 2033 1400

TOTAL 10627 11930 10249 11636 10181 7000 10238 10770 9953PAY 87873 87873 87873 87873 87873 71653 92827 92827 93077NET PAY 77246 75943 77624 76237 77692 64653 82589 82057 83124


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7300010

2


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Pay from 01-07-2010 to 30-06-2011 31510 X 12 = Rs

Personal Pay from 01-07-2010 to 30-11-2010 930 X 5 = Rs

Personal Pay from 01-12-2010 to 30-06-2011 1860 X 7 = Rs


S.R.A 15% 2624 X 12 = Rs

A.R.A 15% 2624 X 12 = Rs


S.A.A 1550 X 12 = Rs

DA 3226 X 12 = Rs

ARA-09 from 01-07-2010 to 30-11-2009 4866 X 5 = Rs

ARA-09 from 01-12-2010 to 30-06-2011 5006 X 7 = Rs

ARA-10 from 01-07-2010 to 30-11-2010 16220 X 5 = RsARA-10 from 01-12-2010 to 30-06-2011 16685 X 7 = Rs




Tax on 1007489 @ 9 % = Rs

Total Tax = Rs


Tax payable = Rs

Tax Per Month = Rs


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Mansoor Huss

Sr. Engr. I&c U


43/72

378120 32440

4650 4866

13020 33370

46476 5005.5

31488

31488

27876

18600

38712

24330

35042

81100116795

120000

39792

1007489

90674

90674

73000

17674

8837


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in

it-4


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Addl. Res. Engin


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79825

82041

239610

30400

132400

2356

1143

9812

55891

31488

31488

27876

18600

41091

41021

119805

38712

12327

12306.2

35945120000

8401

48062

1220600

134266

134266


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er


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Pay from 01-07-2010 to 16-09-2010 31510 X 2.53 = Rs

Pay from 17-09-2010 to 30-11-2010 33260 X 2.47 = Rs

Pay from 01.12.10 to 30-06-2011 34230 X 7 = Rs

Gen. All. from 01-07-2010 to 16-09-2010 12000 X 2.53 = Rs

Gen. All.from 17-09-2010 to 30-06-2011 14000 X 9.47 = Rs

Personal Pay from 1-07-2010 to 16-09-2010 930 X 2.53 = Rs

Qual. Pay from 13-02-2010 to 30-06-2011 250 X 4.57 = Rs

House Rent from 01-07-2010 to 16-09-2010 3873 X 2.53 = Rs

House Rent from 17-09-2010 to 30-06-2011 5904 X 9.47 = Rs

S.R.A 15% 2624 X 12 = Rs

A.R.A 15% 2624 X 12 = Rs


S.A.A 1550 X 12 = Rs

Adhoc 50% from 01-07-2010 to 16-09-2010 16220 X 2.53 = Rs

Adhoc 50% from 17-09-2010 to 30-11-2010 16630 X 2.47 = Rs

Adhoc 50% from 01.12.2010 to 30.06.2011 17115 x 7 = Rs

DA 3226 X 12 = Rs

ARA-09 from 01-07-2010 to 16-09-2010 4866 X 2.53 = Rs

ARA-09from 17-09-2010 to 30-11-2010 4989 X 2.47 = Rs

ARA-09 from 01.12.2010 to 30.06.2011 5135 X 7 = RsSpecial Allowance 10000 X 12 = Rs

Free Supply from 01-07-2010 to 16-09-2010 3316 X 2.53 = Rs

Free Supply from 17-09-2010 to 30-06-2011 5077 X 9.47 = Rs


Tax on 1200000 @ 10 % = Rs

Tax on 20600 @ 40 % = Rs


50/72


51/72

79825

82041

239610

30400

132400

2356

1143

9812

55891

31488

31488

27876

18600

41091

41021

119805

38712

12327

12306.2

35945120000

8401

48062

1220600

120000

8240


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er


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GOVERNMENT OF PAKISTANREVENUE DIVISIONFEDERAL BOARD OF REVENUE****C.No. 4(5)ITR/06 Islamabad, 10th July, 2008Circular No. 06 of 2008(Income Tax)Subject: - COMPUTATION OF INCOME TAX PAYABLE BY THE SALARIED TAXPAYE1. Computation of tax in the case of salaried person is governed by sections 122. INCREASE IN BASIC THRESHOLD

The basic exemption for salaried person has been enhanced from Rs. 150,000/S.No

Taxable Income1 Where the taxable income does not exceed Rs.300,0002 Where the taxable income exceeds Rs.300,000 but does not exceed Rs.350,00

3 Where the taxable income exceeds Rs.350,000 but does not exceed Rs.400,004 Where the taxable income exceeds Rs.400,000 but does not exceed Rs.450,005 Where the taxable income exceeds Rs.450,000 but does not exceed Rs.550,006 Where the taxable income exceeds Rs.550,000 but does not exceed Rs.650,007 Where the taxable income exceeds Rs.650,000 but does not exceed Rs.750,008 Where the taxable income exceeds Rs.750,000 but does not exceed Rs.900,009 Where the taxable income exceeds Rs.900,000 but does not exceed Rs.1,050,

10 Where the taxable income exceeds Rs.1,050,000 but does not exceed Rs.1,2011 Where the taxable income exceeds Rs.1,200,000 but does not exceed Rs.1,45

12 Where the taxable income exceeds Rs.1,450,000 but does not exceed Rs.1,7013 Where the taxable income exceeds Rs.1,700,000 but does not exceed Rs.1,9514 Where the taxable income exceeds Rs.1,950,000 but does not exceed Rs.2,2515 Where the taxable income exceeds Rs.2,250,000 but does not exceed Rs.2,8516 Where the taxable income exceeds Rs.2,850,000 but does not exceed Rs.3,5517 Where the taxable income exceeds Rs.3,550,000 but does not exceed Rs.4,5518 Where the taxable income exceeds Rs.4,550,000

3. MARGINAL TAX RELIEF FOR THE SALARIED TAXPAYERS.Presently income from salary is charged to tax at different flat rates ranging fr

The salaried person whose income slab changes marginally due to increase inhardship as with marginal switching over to next slab tax liability increases dis

To address the hardship, the concept of marginal tax relief has been introduinserted in Para 1-A of Part-1 of the First Schedule to the Income Tax OrdinancProvided further that where the total income of a taxpayer marginally exceed


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S FOR TAX YEAR 2008 CHANGES MADE THROUGH THE FINANCE ACT 2008 CLARI,13 and 14 of Income Tax Ordinance 2001 read with rules 3 to 7 of the Income Tax R

- to Rs. 180,000/-. For the women taxpayer this limit will be Rs. 240,000/-. The tax sla

0%0 0.75%

0 1.50%0 2.50%0 3.50%0 4.50%0 6.00%0 7.50%00 9.00%,000 10.00%,000 11.00%

,000 12.50%,000 14.00%,000 15.00%,000 16.00%,000 17.50%,000 18.50%

20.00%

m 0% to 20% on progressive income slabs.he pay and allowances etc. faceroportionately.ed through the following provision,, 2001.the maximum limit of a slab in the table,


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lus an amount equal to he total income does not exceed 500,000l income does not exceed 10,50,000l income does not exceed 20,00,000l income does not exceed 44,50,000

total income exceeds 44,50,000


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ICATION REGARDING.les 2002. Where salary income constitutes more than 50% of the total income of a taxpay

bs have also been revised. These changes have been brought through Finance Act, 2008 a


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er the total income shall be charged to tax at the rates provided in para (1A) of Part 1 of t

nd will be applicable for the Tax Year 2009. However for withholding purposes these shall


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e First Schedule. All perquisites, allowances or benefits, [except those covered under Part

apply to salary paid on or after 1st day of July, 2008. The revised slabs are as under:-


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1 of the Second Schedule to the Ordinance], are to be included in the salary income. The t


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axation of salaried taxpayers in the light of amendments made through Finance Act, 2008


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, is explained as under:-


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Pay from 01-07-2009 to 30-11-2009 14290 X 5 = Rs

Pay from 01-12-2009 to 30-06-2010 15030 X 7 = Rs




S.R.A 15% 1242 X 12 = Rs

ARA from 01-07-2009 to 30-11-2009 2143 X 5 = RsARA from 01-12-2009 to 30-06-2010 2255 X 7 = Rs


DA 1392 X 12 = Rs




Tax on 450000 @ 2.5 % = Rs

Tax on 17452 @ 20 % = Rs

Total Tax = Rs



Mian Fawad Ah


70/72


71/72

71450

105210

14290

15030

35460

14904

1071515785

11640

16704

120000

36264

467452

11250

3490

14740

15500

-760

ad


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-4

Documents

Income Tax Haider 2011