Advance tax in Pakistani tax law
Sections across 4 laws whose headings refer to advance tax. 21 provisions in total, taken from the most recent version of each law.
This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.
Income Tax Ordinance, 2001
17 matching sections in the 2026-06-30 version.
- section 7E: Reduced rate of tax on additional advances for low cost housing
- section 147: Advance tax paid by the taxpayer
- section 147A: Advance tax from provincial sales tax registered person
- section 206A: Advance ruling
- section 231AB: Advance tax on cash withdrawal
- section 231B: Advance tax on motor vehicles
- section 231C: Advance tax on foreign domestic workers
- section 236A: Advance tax at the time of sale by auction
- section 236C: Advance Tax on sale or transfer of immovable Property
- section 236CB: Advance tax on functions and gatherings
- section 236F: Advance tax on cable operators and other electronic media
- section 236G: Advance tax on sales to distributors, dealers and wholesalers
- section 236H: Advance tax on sales to retailers
- section 236K: Advance tax on purchase or transfer of immovable property
- section 236L: Advance tax on purchase of international air ticket
- section 236O: Advance tax under this chapter
- section 236Y: Advance tax on persons remitting amounts abroad through credit or debit or prepaid cards
Income Tax Rules, 2002
2 matching sections in the 2002-06-30 version.
- section 43A: Advance tax on air tickets
- section 231A: Procedure for issuance of advance ruling under section 206A
Sales Tax Rules, 2006
1 matching section in the 2025-06-30 version.
Customs Act, 1969
1 matching section in the 2025-06-30 version.
Questions
Which Pakistani tax laws deal with advance tax?
4 of the laws published here contain provisions whose headings mention advance tax, across 21 sections in total. The largest number sit in the Income Tax Ordinance, 2001 with 17.
Where is advance tax defined or governed?
There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.