20139231594118763IT-2TY-halll2013withformula_2013

8/13/2019 20139231594118763IT-2TY-halll2013withformula_2013

1/17

FEDERAL BOARD OF REVENUERETURN OF TOTAL INCOME/STATEMENT OF FINAL TAXATION

General Instructions for Individual/AOP TA !EAR "#$%

1. For the sake of convenience of ta!a"ers# the Ret$rn of Tota% Inco&e/State&ent of Fina%Taation an' (ea%th State&ent has )een co&)ine'. E%even *11+ !a,es are !rescri)e' forRet$rn an' five *-+ !a,es for (ea%th State&ent. Moreover# ta!a"ers are not re$ire' to fi%%

a%% the !a,es an' on%" Annees a!!%ica)%e to a !artic$%ar ta!a"er are to )e fi%%e'. Forea&!%e# a%on, ith (ea%th State&ent0

a& S&a%% retai%ers *In'ivi'$a%s havin, ann$a% t$rnover of $! to Rs. - &i%%ion+ sho$%' on%"

s$)&it sin,%e !a,er IT'(For&.

)& Sa%arie' !ersons have to s$)&it IT'"for& ith Anne*'Ban' Anne*'D onl+.

c& ersons 'erivin, inco&e fro& !ro!ert" have to s$)&it IT'"for& ith Anne*'Ban'

Anne*'D onl+.

d& ersons fa%%in, $n'er res$&!tive Ta Re,i&e *TR+ s$ch as Co&&ercia% I&!orters#

Trans!orters# etc. have to s$)&it IT'"for& ith Anne*'Ban' Anne*'D onl+.

Remaining Annexures (A, C, E, F, G, H & J) are required on case to case basis where com!exbusiness scenario such as "ereciation, Amorti#ation, $u!ti!e %usiness, $inimum ax,

Con'ersion rom R to *orma! ax Regime, etc+ are in'o!'ed+

2. For f$rther faci%itation of ta!a"ers# fo%%oin, &o'es of s$)&ittin, the ret$rns/state&entsare offere'0

a. 3E%ectronic Fi%in, at eF4R orta% *htt!s0//e.f)r.,ov.!k+

). S$)&ittin, !a!er ret$rn at Ta!a"er Faci%itation Co$nter of the res!ective Re,iona%

Ta Office.

The !a!er ret$rn for& can )e 'on%oa'e' fro& F4R (e)site )" visitin,

htt!0//.f)r.,ov.!k. Fo%%oin, to t"!es of for&s are avai%a)%e0i+ For&$%ae 5ersion in Ece% For&at

ii+ Ret$rn For& itho$t for&$%a

() Fi!ing o return e!ectronica!!- is mandator- or a!! A.s, /a!es ax Registered ersons, ReundC!aimants and /a!aried ersons ha'ing annua! income o Rs+ 011,111 or more+ Howe'er, a!! othersare a!so encouraged to i!e the returns e!ectronica!!-+

6. The ta!a"ers can seek ,$i'ance thro$,h fo%%oin, &o'es0

a. 2789rs 9e%! %ine :-1 1118;;28;;2). Office 9o$rs 9e%!%ine :


2/17

RETURN OF TOTAL IN,O-E/.TATE-ENT OF FINAL TA

UNDER TE IN,O-E TA ORDINAN,E0 "##$ 1FOR INDIVIDUAL /

Re2istration13

&

Ta!a"er>s Na&e

CNIC *for In'ivi'$a%+

4$siness Na&e

4$siness A''ress

Res. A''ress

E8Mai% A''ress hone

rinci!a% Activit" Co'e

E&!%o"er NTN Na&e

E&!%o"ee/A N$&)er

Re!resentative NTN Na&e

A$thori=e' Re!. NTN Na&e


3/17

ATION,ontrol ,entre

OP& N?

NTN

@en'er Ma%e Fe&a%e 1ear En'in, 6:.:B.2:16

Ta ear "#$%erson IND AOP 1Res. Stat$s Non8Res. Resi'ent 14irth ate

Fi%in, Section

RTO/LTU

Is a$thori=e' Re!. a!!%ica)%eD es/No 2

Enter 1 for -aleor 2 for Fe4a

Enter 1 for INDor 2 for AOP

Enter 1 for Residentor 2 for N

Enter 1 for!E.2 for NO


4/17

le

on'Resident


5/17

5ersion 1.:

So$rce T$r)o Ta Assistant

(ea%th State&ent Fi%%e' :


6/17

RETURN OF TOTAL IN,O-E/.TATE-ENT OF FINAL TAATION

UNDER TE IN,O-E TA ORDINAN,E0 "##$ 1FOR INDIVIDUAL / AOP&N?

Re2istration

Ta!a"er>s Na&e # NTN :

CNIC *for In'ivi'$a%+ # @en'er Ma%e Fe&a%e4$siness Na&e # ear En'in,

4$siness A''ress # Ta ear "#$%Res. A''ress # erson IND AOPE8Mai% A''ress # hone : Res. Stat$s Non8Res. Resi'entrinci!a% Activit" # Co'e : 4irth ate #

E&!%o"er>s NTN : Na&e : Fi%in, Section #

E&!%o"ee/A N$&)er : RTO/LTU :

Re!resentative NTN : Na&e :

A$thori=e' Re!.>s NTN : Na&e : Is a$thori=e' Re!. a!!%ica)%eD es/No

O5ners6i7

NTN Pro7rietor/-e4)er/Partners8 Na4e 9 in ,a7ital ,a7ital A4ount

Ot6ers

Total $##9

Ite4s ,ode Total

1 61:6

2 Cost of Sa%es 6 7 - 8 BG 611B :

6 O!enin, Stock 611;

7 61:B

- Other Man$fact$rin,/ Tra'in, E!enses 6111 :

B C%osin, Stock 611

Transfer fro& Sr82- of Anne*'G

G

Transfer fro& Sr822 of Anne*'EG

Transfer fro& Sr8- of Anne*'EG

Un8a)sor)e' Ta e!reciation for !revio$s/ c$rrent "ear*s+

ifference of &ini&$& Ta a"a)%e on )$siness transactions Anne* '

)+ In or'er to eter&ine "o$r e%i,i)i%it" for avai%in, Nor&a% Ta Re,i&e# C%ick Anne*'?


7/17

RETURN OF TOTAL IN,O-E/.TATE-ENT OF FINAL TAATION

UNDER TE IN,O-E TA ORDINAN,E0 "##$ 1FOR INDIVIDUAL / AOP& N?

Ta!a"er>s Na&e # NTN :

# Ta ear "#$%4$siness Na&e : RTO/LTU :

FinalTa*

.ource ,ode Recei7ts/Value ,ode Ta* ,6ar2ea)le

-6 I&!orts B7:16 - H2:16 8

-7 B7:11 2 H2:11 8

-- B7:12 1 H2:12 8

-B B7:1- 6 H2:1- 8

-; ivi'en' B7:62 1: H2:62 8

-< B7:66 ;.- H2:66 8

-H rofit on e)t B7:71 1: H2:71 8

B: Ro"a%ties/Fees *Non8Resi'ent+ B7:-11 1- H2:-11 8

B1 B7:-12 H2:-12 8B2 Contracts *Non8Resi'ent+ B7:-21 B H2:-21 8

B6 Ins$rance re&i$& *Non8Resi'ent+ B7:-27 - H2:-27 8

B7 B7:-2- 1: H2:-2- 8

B- S$!!%" of @oo's B7:B11 6.- H2:B11 8

BB B7:B12 1.- H2:B12 8

B; B7:B16 H2:B16 8

B< a"&ents to @inners B7:B17 1 H2:B17 8

BH Contracts *Resi'ent+ B7:B61 B H2:B61 8

;: B7:B62 1 H2:B62 8

;1 E!orts/re%ate' Co&&ission/Service B7:B71 :.- H2:B71 8

;2 B7:;2 1 H2:;2 8;6 Forei,n In'entin, Co&&ission B7:;- - H2:;- 8

;7 ri=es/(innin,s of cross or' !$==%es B7:H1 1: H2:H1 8

;- (innin,s 8 Others B7:H2 2: H2:H2 8

;B etro%e$& Co&&ission B71:1 1: H21:1 8

;; 4rokera,e/Co&&ission B7121 1: H2121 8

;< A'vertisin, Co&&ission B7122 - H2122 8

;H Services to E!orters $/s 1-6*2+ B7126 1 H2126 8


8/17

Anne* ' A

De7reciation0 Initial Allo5ance and A4ortiation

NTN : CNIC for I

T+7e

Descri7tion ,ode DV 1BF&

Additions

Deletions

Initial Allo5ance

RNe5

Rate 19&

A%%oanceNe5 Old

De7recia)leAssets

1 4$i%'in, *a%% t"!es+ 62:2 2- : '

2 Machiner" an' !%ant *not otherise s!ecifie'+ 62:6:1 -: : '

6 Co&!$ter har'are *inc%$'in, a%%ie' ite&s+ 62:6:2 -: : '

7 F$rnit$re *inc%$'in, fittin,s+ 62:6:6 : : '

- Technica% an' !rofessiona% )ooks 62:6:7 -: : '

B 4e%o ,ro$n' insta%%ations of &inera% oi% concerns 62:6:B -: : '

; Off shore insta%%ations of &inera% oi% concerns 62:6:; -: : '

< Machiner" an' e$i!&ent $se' in &an$fact$re of IT !ro'$cts 62:6:< -: : '

H Motor vehic%es *not !%"in, for hire+ 62:71 : : '

1: Motor vehic%es *!%"in, for hire+ 62:72 -: : '

11 Shi!s 62:76 -: : '

12 Air crafts an' aero en,ines 62:77 -: : '

16 Machiner" an' e$i!&ent $a%if"in, for 1st "ear A%%oance 62:6:H H: : '

17 62:612 : : '

1- An" !%ant or &achiner" that has )een $se' !revio$s%" in akistan 62:61: : : '

1B 62:611 : : '

1; Ra&! for isa)%e' ersons 62:612 ' 1:: : '

1< Tota% ' ' ' '

'

1H Tota% e!reciation *Initia% !%$s Nor&a%+

2: ro!ortionate e!reciation in case of transitiona% ta "ear

Descri7tion ,ode Acuisition Date

Intan2i)les 21 Intan,i)%es 62:-

22 E!en'it$re !rovi'in, %on, ter& a'vanta,e/)enefit 62:;

26 Tota%'

Descri7tion ,ode Rate 19&

27 re co&&ence&ent e!en'it$re 62:B 2:

Descri7tion ,ode A4ount Ta* !ear Descri7tion

Brou26tFor5ardAd:ust4ents

2- 6H:2 2::;

2B 6H:2 2::s Na&e Share

22 (ith )i%% for e%ectricit" cons$&!tionH71-H

'Cons$&er No. S$)scri)er>s CNIC S$)scri)er>s Na&e Share

26 (ith te%e!hone )i%%s# &o)i%e !hone an' !re8!ai' car'sH71BH

8N$&)er S$)scri)er>s CNIC S$)scri)er>s Na&e Share

27 On Sa%e )" A$ction H71 H7B1 '

a. First insta%%&ent CR No.

). Secon' insta%%&ent CR No.

c. Thir' insta%%&ent CR No.

'. Fo$rth insta%%&ent CR No.

2H Advance Ta* U/. $(J1@B& a < ) < c < d> H7B1 '

a. First insta%%&ent CR No.

). Secon' insta%%&ent CR No.

c. Thir' insta%%&ent CR No.

'. Fo$rth insta%%&ent CR No.

6:Ad4itted Ta* Paid U/. $%J1$& ,PR No H7;1

61 Tota% Ta a"&ents 2B 2; 2< 2H6:G *Transfer to Sr. 7< of Main Ret$rn+ '

62 ((F a"a)%e ith Ret$rn *((F !a"a)%e i%% )e a'J$ste' a,ainst the ecess !a"&ents &a'e '$rin, the c$rrent "ear+ H6: 6:1:< ' 6:1: 6:117 ' 6:117F ' '

6. @ross !rofit/*%oss+ / other )$siness reven$es/recei!ts 6:12 6:12F

*a+ @ross !rofit 1*h+ &in$s 2*e+G 6:121 ' 6:121F ' '

*)+ Other )$siness reven$es/recei!ts 6:122 6:122F

*i+ 4rokera,e an' co&&ission 6:1221 6:1221F '

*ii+ Trans!ort services 6:1222 6:1222F '

*iii+ Ro"a%t" fee for technica% services *non8resi'ents+ 6:1226 6:1226F '

*iv+ Others 6:1227 6:1227F '

*v+ Other inc%$sions/ec%$sions in inco&e6:122- 6:122-F '

*c+ Total 2ross inco4e Add %1a& to %1)&1v&> 6:126 ' 6:126F ' '

7. A'&inistrative# se%%in,# financia% e!enses etc. 6:16 %#$%F

*a+ A!!ortione' on the )asis of0 *i+ Act$a% / i'entifia)%e

*ii+ Avera,e / !ro!ortionate to ,ross inco&e

*)+ As !er inco&e state&ent 6:161 6:161F ' '

*c+ A'J$st&ent of ina'&issi)%e e!en'it$res etc. 6:162 6:162F

*i+ Acco$ntin, 'e!reciation 6:1621 6:1621F ' '

* ii + Acco$ntin, a&orti=ation 6:1622 6:1622F ' '

*i ii + Mark$! %ease financin, 6:1626 6:1626F ' '

*iv+ Se%%in, e!enses *Frei,ht o$tar'# etc.+ 6:1627 6:1627F ' '

*v+ Other ina'&issi)%e 'e'$ctions6:162- 6:162-F ' '

*vi+ Others6:162B 6:162BF ' '

*'+ .u)'total Add c1i& to c1vi&> 6:166 ' 6:166F ' '

*e+ A'J$st&ent of a'&issi)%e e!en'it$res etc. 6:167 6:167F

*i+ Ta 'e!reciation *Tota%+ 6:1671 6:1671F ' '

*ii+ Ta a&orti=ation *Tota%+ 6:1672 6:1672F ' '

*iii+ Lease renta%s 6:1676 6:1676F ' '

* iv+ Other a'&issi)%e 'e'$ctions6:1677 6:1677F ' '

*v+ Others6:167- 6:167-F ' '

*f+ .u)'total Add e1i& to e1v&> 6:16- ' 6:16-F ' '

*,+ Net e*7enditure (1)& 4inus to (1d& 7lus (1f&> 6:16B ' 6:16BF ' '

-. Net 7rofit/loss fro4 )usiness %1c& 4inus (12&> 6:17 ' 6:17F ' '

Si,nat$re

Bifurcation of Inco4e/1Loss& fro4 )usiness attri)uta)le to.ales/Recei7ts etc su):ect to Final Ta*ation

TotalA4ount 1Rs&

.u):ect to FinalTa*ation

A4ount 1Rs&

.u):ect to Nor4alTa*ation

A4ount 1Rs&

Sa%es*net of )rokera,e# co&&ission an' 'isco$nt+


14/17

ANNE'G "#$%

BreaCu7 of E*7ensesG

*Se!arate for& sho$%' )e fi%%e' for each )$siness+

Re2istr+ Ta!a"er Na&e : NTN :

CNIC : Ta ear "#$%

4$siness Na&e : RTO/LTU :

4$siness A''ress : 4$siness Cit"

.r Descri7tion ,ode A4ount

1 Sa%aries#(a,es 6111:1

2 E%ectricit" 6111:2

6 @as 6111:6

7 Stores/S!ares 6111:B

- Re!air Maintenance 6111: %$$## #

Profit=LossAcco

untE*7enses

< Rent/ Rates/ Taes 6171

H Sa%aries (a,es 6177

1: Trave%%in,/ Conve"ance 617-

11 E%ectricit"/ (ater/ @as 617

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20139231594118763IT-2TY-halll2013withformula_2013

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