Income Tax Ordinance, 2001 — Section 6A: Tax on payments for digital transactions in e-commerce platforms

3[6A. Tax on payments for digital transactions in e-commerce platforms.– (1) Subject to this Ordinance, a tax shall be imposed, at the rate specified in Division IVA of Part I of the First Schedule, on every person who receives payment for supply of digitally ordered goods or services which are delivered from within Pakistan using locally operated online platforms including online marketplace or websites: Provided that the export proceeds subjected to withholding under section 154 and 154A shall not fall within the ambit of this section.

(2)The tax imposed under sub-section (1) shall be computed by applying the relevant rate of tax to the gross amounts of receipts mentioned in sub-section

(1).]