Circulars/Notifications - Exchange Policy Department  
 F.E. Circular No. 69
August 01, 1992 

All Authorised Dealers
in Foreign Exchange,

Dear Sirs,

CLARIFICATION REGARDING WITH-HOLDING
TAX ON EXPORT PROCEEDS

Attention of Authorized Dealers is invited to F.E. Circulars No.60 and 62 of 1992 on the above subject.

2. We now enclose copies of Central Board of Revenue’s Circular No.4(21)TP-I/92 dated the 1st July, 1992 and its 'Annex' containing details of items eligible for reduction in tax at different rates. It is clarified that where rate of rebate as per 'Annex' is 50%, the with-holding tax will be deducted at 0.75% and where rebate is 75%, the applicable tax rate will be 0.50%. In all other cases where either rate of rebate is 25% or where no rebate is available tax will be deducted at 1%.

       
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