Withholding in Pakistani tax law

Sections across 5 laws whose headings refer to withholding. 7 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

3 matching sections in the 2026-06-30 version.

• section 53A: Rationalization of rates of withholding taxes in the nature of minimum tax
• section 154B: Withholding tax on revenues received from social media platforms
• section 230A: Directorate-General of Withholding Taxes

Sales Tax Rules, 2006

1 matching section in the 2025-06-30 version.

• section 150ZZI: Responsibility of a withholding agent

Sales Tax Special Procedure (Withholding) Rules, 2007

1 matching section in the 2015-06-30 version.

• section 2: Responsibility of a withholding agent

Finance Act

1 matching section in the 2024-06-30 version.

• section 11F: Failure to withhold sales tax

Sales Tax Act, 1990

1 matching section in the 2026-06-30 version.

• section 11F: Failure to withhold sales tax

Questions

Which Pakistani tax laws deal with withholding?

5 of the laws published here contain provisions whose headings mention withholding, across 7 sections in total. The largest number sit in the Income Tax Ordinance, 2001 with 3.

Where is withholding 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.