General Information for Tax Payers

Tax payers claiming certain concessions in House Tax are requested to kindly note the following points for obtaining any Exemptions / Remission etc.

60% REBATE VIDE SRO NO.156(1)/2004 Dated 13-03-2004.

Provision of claiming 60% Rebate in House Tax is allowed only for current financial year and not for previous years. It shall be applicable to those persons who are in the service of Federal or provincial Government. 60% Rebate in House Tax shall not be applicable to those persons who are employees of nationalized Banks, Corporations, Autonomous bodies etc. (please provide copy of pay slip / Service Card for processing the case).

100% REBATE VIDE SRO NO.156(1)/2004 Dated 13-03-2004.

Provision of claiming 100% Rebate in House Tax is allowed only for current financial year and not for previous years. It shall be applicable to those persons who are Retired (Pensioners of federal or provincial Government). 100% Rebate in House Tax shall not be applicable to those persons who are employees of nationalized Banks, Corporations, Autonomous bodies etc. (please provide copy of pension book and CNIC for processing the case for exemption).

EXEMPTION U/S 100 OF CANTONMENT ACT 1924

Exemption of House Tax U/S 100 shall only be allowed to recipients of Zakat and on grounds of poverty and that for current financial year and not for previous years.

EXEMPTION FOR WIDOWS OF GOVERNMENT SERVANTS

Exemption in House shall be allowed to widows of federal / provincial Government servants (REF; S.R.O.20(1) 87 Dates 07-01-1998.) This Facility shall, however, not be applicable to widows of employees of nationalized banks, autonomous bodies and corporations.

EXEMPTION OF TAX U/S 76 OF THE CANTONMENT ACT 1924

Remission in House Tax under Section 76 shall only be allowed on building flats / shops, etc. i.e. those which remained vacant and unproductive of rent for 60 days or more consecutive days provided that such remission is applicable for current financial year only and not for proceeding year.(Please provide copies of paid utility bills).

RECOVERY OF TAX U/S 65 OF THE CANTONMENT ACT 1924

Under provision of the Section 65 of the Cantonments Act 1924, in case the land lord fails to pay the tax and property is let-out, tenant is liable to pay the tax and recover the same from the land lord.

5% REBATE

The payers who wish to get 5% rebate on current demand of house tax are requested to pay their dues in cash at N.B.P., bank draft or pay order on or before 30th September of the current year, 5% rebate shall also be allowed if paid through cheque before 20th September of the said financial year. 5% rebate shall only be allowed in case of full payment before 30th. September 2011