Income Tax Act 2023
Section 127 - Collection of tax from Commission paid on Government Stamps, Court fees, Cartridge paper
(as updated till Finance Act 2024)
Any person responsible for payment of any commission, discount or fee, by whatever name may be called, against the sale of Government stamps, court fees, cartridge paper or anything else of a similar nature, shall deduct tax at source at the rate of 10% (ten percent) at the time of payment from the amount so paid.
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.