Income Tax Act 2023
Section 101 - Deduction of tax from Surveyors' fees, etc., of General Insurance Companies
(as updated till Finance Act 2024)
A person responsible for making payment to a resident any sum by way of remuneration or fee for conducting a survey regarding settlement of an insurance claim shall, at the time of payment, deduct tax at the rate of 15% (fifteen percent) on the gross amount.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.