1. 7. Amendments of Income Tax Ordinance, 2001 (XLIX of 2001). - In the Income Tax Ordinance, 2001 (XLIX of 2001), the following further amendments shall be made, namely: -

      (58) after section 154, the following new section shall be inserted, namely: –

                        154A. Export of Services. - (1) Every authorized dealer in foreign                               exchange shall, at the time of realization of foreign exchange proceeds on                   account of the following, deduct tax from the proceeds at the rates specified                      in Division IVA of Part III of the First Schedule – 

1. exports of computer software or IT services or IT enabled services in case tax credit under section 65F is not available.
2. 7. Amendments of Income Tax Ordinance, 2001 (XLIX of 2001). - In the Income Tax Ordinance, 2001 (XLIX of 2001), the following further amendments shall be made, namely: -

            (98) in the First Schedule,—

                        (C) in Part III,–

                                    (g) after Division IV, the following new Division shall be added,                                     namely:—

                                                “Division IVA Exports of Services

                                                The rate of tax to be deducted under section 154A shall be                                             one percent of the proceeds of the export.”;  

Source:

1. Clause 7 part (58), (a) of the Finance Act 2021
2. Clause 7 part (98), (C), (g) of the Finance Act 2021

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