“Advance tax at the time of sale by auction”
The rate of collection of tax under section 236A shall be [10]% of the gross sale price of any property or goods sold by auction [Provided that in case of immovable property sold by auction, the rate of collection of tax under this section shall be 5% of the gross sale price.]
Source
Income Tax Ordinance 2001, The First Schedule, Part IV, Division VIII.