Income Tax Ordinance, 2001 — Section 236H: Advance tax on sales to retailers

3[236H. Advance tax on sales to retailers.— (1) Every manufacturer, distributor, dealer, wholesaler or commercial importer 4[ ] at the time of sale to retailers5[“, and every distributor or dealer to another wholesaler in respect of the said sectors”], shall collect advance tax at the rate specified in Division XV of Part IV of the First Schedule, from the aforesaid person to whom such sales have been made.

(2)Credit for the tax collected under sub-section (1) shall be allowed in computing the tax due by the retailer on the taxable income for the tax year in which the tax was collected.] 6 [ ] Chapter XII – Transitional Advance Tax Provisions 1[ ] 2[ ] 3[ ]