Income Tax Act 2023
Section 98 - Deduction of tax on amount paid by Cellular Mobile Phone Operator
(as updated till Finance Act 2024)
The principal officer of any cellular mobile phone operator company shall, on deposit or payment, which is earlier, to the regulatory authority in respect of any revenue sharing or any license fee or any other fee or charge, by whatever name called, deduct tax at the rate of 1[20% (twenty percent)] of such amount.
1 The words, mark, brackets and figures “20% (twenty percent)” were substituted for the words, mark, brackets and figures “10% (ten percent)” by section 39 of the Finance Act, 2024 (Act No. V of 2024) with effect from 1st July 2024.
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.