PART X OF THE FIRST SCHEDULE

Application for registration of Income Tax Practitioner

To
The Regional Commissioner
Of Income Tax,
___________ Region,
___________(City).
___________ (Jurisdiction)

Dear Sir,

With reference to section 223 of the Income Tax Ordinance, 2002, I, the undersigned,
hereby apply for registration as an Income Tax Practitioner within the meaning of the
said section.
Necessary particulars are as below:-

1. Name (in block letters)_______________________________________________;
2. Fathers name (in block letters) ________________________________________;
3. Residential address:
a. ________________________________________________________________;
b. ________________________________________________________________;
4. Date of birth ______________________________________________________;
5. Academic/ professional qualifications on the basis of which registration has been
sought ___________;
6. Present occupation ________________________________________________;
7. Particulars of Chartered Accountant/ Cost and Management Accountant/ Income Tax
Practitioner with whom apprenticeship was completed and the period and dates of
apprenticeship.

I hereby declare on solemn affirmation that whatever information has been given above
is correct to the best of my knowledge.

It is further affirmed that
a. I have not been dismissed or removed from service;
b. I am not an un-discharged insolvent;
c. I have not been disqualified to represent an income tax assessee by a
Commissioner of Income Tax or any authority empowered to take disciplinary action
against lawyers or registered accountants;
d. A period of two years elapsed since I resigned from service after having been
employed in the Income Tax Department for two years or more;
e. I have not been convicted of any offence connected with any income tax proceeding
under the Income Tax Ordinance, 2001, or the repealed Income Tax Ordinance,
1979 and Income Tax Act, 1922; and
f. I have not been convicted of any offence under the Pakistan Penal Code.


Yours faithfully____________________________
Signature _______________________________
Name of the Applicant______________________
Office Address ___________________________
Date____________________________________



PART X OF THE FIRST SCHEDULE
Application for registration of Income Tax Practitioner

To
The Chief Commissioner IR,
Regional Tax Office,
Multan.


Dear Sir,

With reference to section 223 of the Income Tax Ordinance, 2002, I, the undersigned,
hereby apply for registration as an Income Tax Practitioner within the meaning of the
said section.
Necessary particulars are as below:-
1. Name (in block letters) MUHAMMAD USMAN.
2. Fathers name (in block letters) CH. MUQSOOD ALAM.
3. Residential address:
a. House No.1, Pepols Colony, Near Social Security Office, Multan.;
4. Date of birth: 04-12-1982;
5. Academic/ professional qualifications on the basis of which registration has been
sought: M.Com;
6. Present occupation: Associated with Sh. Abdusalam & Company.
7. Particulars of Chartered Accountant/ Cost and Management Accountant/ Income Tax
Practitioner with whom apprenticeship was completed and the period and dates of
apprenticeship.

I hereby declare on solemn affirmation that whatever information has been given above
is correct to the best of my knowledge.


Yours faithfully____________________________
Signature _______________________________
Name of the Applicant: MUHAMMAD USMAN
Address: House No.1, Pepols Colony, Near Social Security Office, Multan.;
Date____________________________________





CHAPTER XIV
REGISTRATION OF INCOME TAX PRACTITIONERS

84. Application of Chapter XIV.- This chapter applies for the purposes of
section 223, which provides for the registration and regulation of income tax
practitioners.

85. Application for registration as an income tax practitioner.- (1) A
person satisfying the requirements in rule 86 and desiring to be registered as an
income tax practitioner shall make an application in the form specified in Part X
of the First Schedule to these rules.

(2) Every application under this rule shall be accompanied by

(a) a Treasury receipt for five hundred rupees required to be
deposited as a non-refundable application fee in any
Government Treasury; and

(b) such documents, statements and certificates as
specified in the form.

86. Prescribed qualification for registration as an income tax
practitioner.- (1) For the purposes of the definition of income tax practitioner in
sub-section (11) of section 223, a person applying for registration as an income
tax practitioner shall:-

(a) possess one of the following qualifications, namely:-

(i) a degree in Law at least in the second division, a
degree in Commerce (with Income Tax Law and
Accounting or Higher Auditing as subjects or
parts of subjects, whether compulsory or
optional) or a degree in Business Administration
or Business Management (with Accounting and
Income Tax law as subjects or parts of subjects,
whether compulsory or optional) conferred by a
prescribed institution; or

(ii) a pass in a prescribed accounting examination.

(b) have worked for a continuous period of one year as an
apprentice under the supervision of a chartered
accountant, cost and management accountant, legal
practitioners entitled to practice in a civil court in
Pakistan 1[or] a registered income tax practitioner 2[and
having been registered as a chartered accountant, cost
and management accountant, legal practitioner and
Income tax practitioner] for a period of not less than ten
years.

(2) For the purposes of sub-clause (i) of clause (a) of sub-rule (1), a
degree conferred by a prescribed institution that is a foreign university or
institution shall only qualify if the degree is equivalent to a degree conferred by a
Pakistani university and is recognised as such by a Pakistani university.


(3) In this rule,

(a) Institute of Chartered Accountants of Pakistan means
the Institute of Chartered Accountants of Pakistan
constituted under the Chartered Accountants Ordinance, 1961;

(b) foreign institution means any institution in a foreign
country authorised to grant a degree under the laws of
the country;

(c) foreign university means any university in a foreign
country incorporated by law, or accredited or affiliated by
any association of universities or college in the country
or by any authority formed for that purpose under the
laws of that country;

(d) prescribed accounting examination means any of the
following examinations, namely:-

(i) an examination equivalent to the intermediate
examination conducted by the Institute of
Chartered Accountants of Pakistan;

(ii) an examination equivalent to the intermediate
examination conducted by any foreign institute
of chartered accountants and recognised by the
Institute of Chartered Accountants of Pakistan
as equivalent to its intermediate certificate;

(iii) an examination equivalent the final examination
conducted by the Association of Certified and
Corporate Accountants, London; or

(iv) Part-III of examination for Cost and
Management Accountants conducted by the
Institute of Cost and Management Accountants
under the Cost and Management Accountants
Act, 1966 (XIV of 1966); and

(v) Certified public accountants of USA.

(e) prescribed institution means a university incorporated
by any law in force in Pakistan or Azad Kashmir, a
foreign university or a foreign institution.

87. Registration of income tax practitioners.- (1) On receipt of an
application under rule 85, the Regional Commissioner may make such further
enquiries and call for such further information or evidence as may be considered
necessary.

(2) If the Regional Commissioner is satisfied that an applicant
qualifies to be registered as an income tax practitioner, the RCIT shall cause the
applicants name to be entered in a register to be maintained for the purpose in
the office.

(3) The name of a person entered on the register of income tax
practitioners shall be notified to the Commissioner and the Appellate Tribunal.

(4) The Regional Commissioner shall notify the applicant, in writing,
of the decision on the application.

(5) Where the RCIT decides to refuse an application for registration,
the notice referred to in sub-rule (4) shall include a statement of reasons for the
refusal.


88. Duration of registration.- Registration of a person as an Income Tax
Practitioner shall remain in force until any of the following occurs, namely:-

(a) the person surrenders the registration by notice in writing
to the Regional Commissioner of Income Tax.

(b) the person dies; or

(c) the persons registration is terminated by the RCIT.

89. Cancellation of registration.- (1) Any person (including an income tax
authority) who considers that an income tax practitioner is guilty of misconduct in
a professional capacity may file a complaint in writing with the Commissioner.

(2) A complaint filed under sub-rule (1) shall be accompanied by
affidavits and other documents as necessary to sustain the complaint.

(3) On receipt of a complaint in writing under sub-rule (1), the
Commissioner shall fix a date, hour and place which shall be no later than twenty
one days from the receipt of the complaint for enquiry into the complaint.

(4) Within seven days of receipt of the complaint, the Commissioner
shall serve a notice of the complaint on the Income Tax Practitioner to whom the
complaint relates and such notice shall

(a) inform the practitioner of the date, hour and place of the
enquiry; and

(b) be accompanied by a copy of the complaint and any
affidavits and other documents accompanying the
complaint.

(5) If, at the date fixed for enquiry, it appears that the notice and
accompanying documents referred to in sub-rule (4) have not been served as
provided for in that sub-rule, the Commissioner shall adjourn the enquiry to a
date then to be fixed and may direct that the notice and accompanying
documents shall be served by registered post or such other means as the
Commissioner sees fit.

(6) Not less than two days before the date or adjourned date fixed
for the enquiry, the income tax practitioner concerned shall file with the
Commissioner a signed explanation in writing and any affidavit in reply intended
to be used in the enquiry.

(7) On the date or adjourned date of the enquiry, the complainant
shall file any affidavits in reply intended to be used at the enquiry.
(8) The Commissioner may adjourn the enquiry from time to time to
a date and place to be fixed at the time of adjournment and may make such
orders and give such directions in regard to the enquiry and all matters relating
thereto as the Commissioner may think fit.

(9) On the date or adjourned date fixed for the enquiry, the
Commissioner may

(a) hear and determine the complaint upon the affidavit and
other documents, if any, filed and may allow the
complainant and income tax practitioner to be cross examined
on their affidavits; or

(b) hear and determine the complaint upon oral evidence.

(10) If the Commissioner decides to hear oral evidence, the
procedure generally and as far as practicable shall be that which is followed at
the hearing of suits by Civil Courts, provided that the record of oral evidence shall
be kept in such manner as the Commissioner may direct and, if a shorthand
writer is employed to take down evidence, the transcript of the writers notes shall
be a record of deposition of the witnesses.

(11) If the Commissioner decides that the income tax practitioner to
whom the complaint relates is guilty of professional misconduct, the
Commissioner shall cancel the practitioners registration.

(12) The Commissioner shall give the complainant and the income
tax practitioner to whom the complaint relates notice, in writing, of the
Commissioners decision on the complaint.

90. Appeal to Regional Commissioner of Income Tax. The appeal against
the Commissioners decision lies with the Regional Commissioner of Income
Tax. However, the RCIT on filing of appeal may, pending decision of appeal,
allow the ITP to represent, provided such case is made at the time of filing of
appeal.

Certificate of Collection or Deduction of Tax
(See rule 42)
S. No. _______ Original/Duplicate. Date of issue__________

Certified that a sum of Rupees_________________________(Amount of tax collected/deducted in figures)
Rupees_____________________________________________________(Amount in words)
on account of Income Tax has been collected/deducted from
_________________________________________________________________________
(Name and address of the person from whom tax collected/deducted)

________________________________________________________________________
In case of an individual, his/her name in full and In case of an association of persons / company,
name and style of the association of persons/company

having National Tax Number ________________________ (if any) and holder of
CNIC No. _______________________________________ (in case of an individual only)
on _______________________________________________________ (Date of collection/deduction)
Or during the period From _____________To ______________ (Period of collection/deduction)
under section * _________________________ (Specify section of the Income Tax Ordinance, 2001)
on account of * ___________________________________________ (Specify nature)
vide _________________________________ (Particulars of LC, Contract etc.)
on the value/amount of RS._______________ (Gross amount on which tax collected/deducted in figures)
Rupees_____________________________________________(Amount in words)
This is to further certify that the tax collected/deducted has been deposited in the Federal
Government Account as per the following details:


SBP / NBP/ Branch/City. Amount. Challan Treasury No.
__________ _______________ _______________ _______________ ________
__________ _______________ _______________ _______________ ________
__________ _______________ _______________ _______________ ________
__________ _______________ _______________ _______________ ________

Company/office etc. collecting/deducting the tax:
Name. ____________________________
Address. ___________________________
Name. __________________________
NTN (if any) ______________________ Designation ____________________
Date. ___________________________