Income Tax Act 2023
Section 263 - Withholder Identification Number (WIN)
(as updated till Finance Act 2024)
(1) Every person liable to deduct or collect tax under Part 7 shall obtain a withholder identification number, hereinafter referred to as WIN, in the manner prescribed by the Board.
(2) Nothing in this section shall prevent any person referred to in subsection (1) from taking any action against him, including imposing personal liability, even if he does not receive WIN.
(3) Where a person is required to obtain WIN, but fails to do so, a Temporary Withholder Number (TWIN) shall be issued to such person in the manner prescribed by the Board.
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.