Income Tax Act 2023
Section 92 - Deduction of Tax from Advertisement Income of Media
(as updated till Finance Act 2024)
The specified person shall at the time of making payment to a newspaper, magazine, private television channel, private radio station or any other person (other than a media buying agent) or at time of depositing to the account of the payee for advertisement, promotion or any other purpose, deduct tax at the rate of 5% (five percent) on the amount payable or to be 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.