Advance Tax on Function & Gatherings Under the Section 236D of the Income Tax Ordinance 2001
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236D(1)
Every prescribed person shall collect tax on the total amount of bill paid by a person holding or arranging functions in a marriage hall, Marquee, Hotel, Restaurant, Commercial Lawn, Clubs, Community Place or any other place used for such purpose
(a) Tax Rate for the function of marriage shall be :
(i) 5% of the bill ad valorem or Rs. 20,000/- whichever is higher for
the following cities:
Islamabad, Lahore, Multan, Faisalabad, Rawalpindi, Gujranwala, Bahawalpur, Sargodha, Sahiwal, Shekhupura, Dera Ghazi Khan, Karachi, Hyderabad, Sukkur, Thatta, Larkana, Mirpur Khas, Nawabshah, Peshawar, Mardan, Abbottabad, Kohat, Dera Ismail Khan
Quetta, Sibi, Loralai, Khuzdar, Dera Murad Jamali
(ii) 5% of the bill ad valorem or Rs. 10,000/- whichever is higher for other cities.
[New proviso]
The rate for the function of marriage will be 5% of the bill ad valorem or Rs. 5,000/- whichever is higher :
(a) In the case of a marriage hall,
marquee or a community place, with total function area less 500 sq. yards; or
(b) In case of a multi storied premises, with the largest total function area on one floor less than 500 sq. yards.
236D(2)
On payment of food, service, or any other facility related to function and gathering
Tax Rate for other functions: 5%
IMPORTANT: Section 236D has been previously omitted through Finance Act 2020, Dated 30th June 2020.
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