exemption

52,361 7 366,527

82,797 12 993,564 200,000 793,564 0.05 39,678 12 3,307

66,000 12 792,000 200,000 592,000 400,000 192,000 0.05 20,000
OFFICE 501 82,797 12 993,564 600,000 393,564 0.10 39,356 20,000 59,356

` OFFICE 103
81,852 4,852

MONTHLY MONTHS AMOUNT RAZZAK HASHIM

90,407 12 1,084,884 66,192 3,286
EXEMPTION (200,000)
TAXABLE AMOUNT 884,884
400,000 32,670 0
EXCEDING AMOUNT RS 600000 484,884
TAX RATE 0.10 48,488
5% OF RS 400,000 20,000
YEARLY TAX 68,488
MONTHS 12 52,000 11
PER MONTH TAX 5,707

Gross Amt I/T PAYABLE 82,797 0.10

90,407 (5,707) 84,700

 NORMAL CALCULATION
Rs. 15,000 + 10% of the gross amount ex
MONTHLY MONTHS AMOUNT
55,259 12 663,108
EXEMPTION 600,000
TAXABLE AMOUNT Rs 15,000+ 10% of the amount
exceeding 600,000
EXCEEDING RS 600,000/- 63,108
TAX RATE 0.10 6,311
5% OF 400,000 15,000
YEARLY TAX 21,311
MONTHS 12
PER MONTH TAX 1,776 3 5,328

Gross Amt I/T PAYABLE

55,259 (1,776) 53,483 53,483 0 12 641,797

AOP SUPPLIER FILER 4.50%

55,000 0.955 52,525 0.045 2,592 57,592

 AOP SUPPLIER NON FILER 9.00%

15,000 0.9100 13,650 0.0900 1,484 16,484

SUPPLIER COMPANY FILER 6.00%

4,781,000 0.940 4,494,140 0.0400 203,447 4,984,447

SUPPLIER COMPANY NON FILER 7.75%

345,000 0.925 319,125 0.075 27,973 372,973

COMPANY FILER 4.00%

43,000 0.960 41,280 0.040 1,792 44,792

COMPANY NON FILER 8.00%

4,781,000 0.9200 4,398,520 0.0800 415,739 5,196,739

455,400 12 5,464,800
 + 10% of the gross amount exceeding Rs. 600,000

110,204 0.15 16,531 126,735 12 1,520,815

+ 10% of the amount
600,000

639,249 920,815
600,000 0.10

39,249 92,082
0.10 15,000

3,925 107,082
15,000 12

18,925 126,735 8,923 117,812

150,000 12 1,800,000
1,200,000

600,000
 0

60,000
15,000

75,000
global express 61856 3% 1856 60,000

AOP SUPPLIER FILER 4.00%

60,000 0.960 57,600 0.040 2,500 62,500

COMMISSION 12.00% COMMISSION

96,746 0.880 85,136 0.120 13,193 109,939

AOP SUPPLIER FILER 5.50% COMMISSION

91,000 0.945 85,995 0.055 5,296 96,296

AOP SUPPLIER FILER 15.00% RENT COMPANIES

6,011,280 0.850 5,109,588 0.150 1,060,814 7,072,094

AOP SUPPLIER FILER 24.00% COMMISSION

21,440 0.760 16,294 0.240 6,771 28,211

 AOP SUPPLIER FILER 11.00% COMMISSION

225,000 0.890 200,250 0.110 27,809 252,809

1,060,814

500940
AAMIR

2023-07-01 85000 900 85900 510000 Rs. 15,000 + 12.5% of the amount ex
2023-08-01 85000 900 85900 600000
2023-09-01 85000 900 85900 2.5% of the amount exceeding Rs. 60
2023-10-01 85000 900 85900 1110000
2023-11-01 85000 900 85900
2023-12-01 85000 900 85900
2024-01-01 100000 900 100900
2024-02-01 100000 900 100900
2024-03-01 100000 900 100900
2024-04-01 100000 1659 101659
2024-05-01 100000 1659 101659 1110000 600000 510000
2024-06-01 100000 1659 101659
1123077 600000 523077

1110000 13077 1123077

TAX 13077 8100 4977 3 1659

WAQAS
Rs. 15,000 + 12.5% of the
2023-07-01 91025 1025 90000
2023-08-01 91025 1025 90000
2023-09-01 91025 1025 90000 1230000 1200000 30000
2023-10-01 91025 1025 90000
2023-11-01 91025 1025 90000 1251429 1200000 51429
2023-12-01 91025 1025 90000
2024-01-01 116025 1025 115000
2024-02-01 116025 1025 115000
2024-03-01 116025 1025 115000
2024-04-01 119068 4068 115000
2024-05-01 119068 4068 115000
2024-06-01 119068 4068 115000

1251429 21429 1230000

TAX 21429 9225 12204 3 4068

SARFARAZ
 2023-07-01 110000 2850 112850
2023-08-01 110000 2850 112850
2023-09-01 110000 2850 112850
2023-10-01 110000 2850 112850
2023-11-01 110000 2850 112850
2023-12-01 110000 2850 112850
2024-01-01 110000 2850 112850
2024-02-01 110000 2850 112850 1354200 1200000
2024-03-01 110000 2850 112850
2024-04-01 110000 2850 112850
2024-05-01 110000 2850 112850
2024-06-01 110000 2850 112850

1320000 34200 1354200

JUNAID

2023-07-01 55000
2023-08-01 55000
2023-09-01 55000
2023-10-01 55000
2023-11-01 55000
2023-12-01 55000
2024-01-01 55000
2024-02-01 55000
2024-03-01 65000
2024-04-01 65000
2024-05-01 65000
2024-06-01 65000
BONUS 55000
BONUS 65000

820000

600000

220000
63560
0.025

5500 4 1375 65000 1375 63625

1440
0 + 12.5% of the amount exceeding Rs. 1,200,000

he amount exceeding Rs. 600,000

0.025 12750

0.025 13077 1110000 1110000 0

Rs. 15,000 + 12.5% of the amount exceeding Rs. 1,200,000

0.125 3750 15000 18750

0.125 6429 15000 21429 1230000 1230000 0

154200 0.125 19275 15000 34275
 NORMAL CALCULATION
136,410
MONTHLY MONTHS AMOUNT
162,500 12 1,950,000
EXEMPTION 600,000 Rs 15,000+ 10% of the amou
TAXABLE AMOUNT 1,350,000 exceeding 600,000

EXCEEDING RS 2,000,000/- 1,350,000

TAX RATE 0.10 135,000
FIXED 15,000
YEARLY TAX 150,000
MONTHS 12
PER MONTH TAX 12,500

Gross Amt I/T PAYABLE

162,500 (12,500) 150,000 150000 -

NORMAL CALCULATION

MONTHLY MONTHS AMOUNT

311,100 1 311,100
EXEMPTION 300,000
TAXABLE AMOUNT 11,100

EXCEEDING RS 2,000,000/- 11,100

TAX RATE 0.05 555
FIXED -
YEARLY TAX -
MONTHS -
PER MONTH TAX #DIV/0!

Gross Amt I/T PAYABLE

311,100 #DIV/0! #DIV/0!

 0.10 13,641 150,051

Rs 15,000+ 10% of the amount

exceeding 600,000

Rs 155,000+ 25% of the amount 170,500 12 2,046,000

exceeding 2M

Rs 15,000+ 10% of the amount

exceeding 600,000

NORMAL CALCULATION
50,936
MONTHLY MONTHS AMOUNT 53,483
55,259 12 663,108 53,483
EXEMPTION 600,000 53,483
TAXABLE AMOUNT 63,108 53,483
53,483
EXCEEDING RS 2,000,000/- 63,108 53,483
TAX RATE 0.10 6,311 53,483
FIXED 15,000 53,483
YEARLY TAX 21,311 53,483
MONTHS 12 53,483
PER MONTH TAX 1,776 53,483

639,249
Gross Amt I/T PAYABLE

55,259 (1,776) 53,483 53,483 0

 ADD BACK CALCULATION

MONTHLY MONTHS TOTAL

123807 12 1,485,684
LESS 1,000,000

DIFFERENCE 485,684

TAX % 15% 72,853

ADD 60,000

TOTAL 72853+60000 132,853

MONTHS 12

MONTHLY TAX 11,071

TOTAL TAX 112,736

103 RENT MONTHLY MONTHS TOTAL

133,621.00 12 1,603,452
LESS 600,000

DIFFERENCE 1,003,452

TAX % 10% 100,345

ADD 15,000

TOTAL 100345+15000 115,345

MONTHS 12

MONTHLY TAX 9,612

 MONTHLY AMOUNT 124,009

0
LHR OFFICE RENT MONTHLY MONTHS TOTAL

133,621.00 12 1,603,452
LESS 600,000

DIFFERENCE 1,003,452

TAX % 10% 100,345

ADD 15,000

TOTAL 100345+15000 115,345

MONTHS 12

MONTHLY TAX 9,612

MONTHLY AMOUNT 124,009

(124,009)

909 RENT MONTHLY MONTHS TOTAL

52,429.00 12 629,148
LESS 600,000

DIFFERENCE 29,148

TAX % 10% 2,915

ADD 15,000

TOTAL 2915615000 17,915 2,474.00

MONTHS 12

MONTHLY TAX 1,493

MONTHLY AMOUNT 50,936 50936

909 RENT MONTHLY MONTHS TOTAL

67,566.00 12 810,792
LESS 600,000

DIFFERENCE 210,792

TAX % 10% 21,079

ADD 15,000

TOTAL 36,079

MONTHS 11

MONTHLY TAX 3,280

MONTHLY AMOUNT 64,286

(64,286)

OFFICE 103

JUL 147021 10611

AUG 147021 10611
SEPT 147021 10611
OCT 162851 12800
NOV 162851 12800
DEC 162851 12800
JAN 162851 12800
FEB 162851 12800
MAR 162851 12800
APR 162851 12800
MAY 162851 12800
JUN 162851 12800
 1322448

For Individuals and AOPs where

annual rent is more than 1,000,000 but
less than 2,000,000
60,000 + 15% of
the amount
above 1,000,000

112736

Where the gross amount of rent exceeds Rs600,000 but does not exceed Rs2,000,0

Rs15,000 plus 10 per cent of the gross amount exceeding Rs600,0

124009
 48510

5 per cent of the gross amount exceeding Rs300,000

49747 12

5%

Rs. 15,000 + 10% of the gross amount exceeding Rs. 600,000

713900
780450

15,441 2 7,720 7721

611,233 780450 (169,217)

66550
6 8,957

0
 Rs. 15,000 + 10% of the gross amount exceeding Rs. 600,000

774,713 713900 60,813

15996 20,083 5 4,016.64

Rs 155,000+ 25% of the amount

exceeding 2M
171843 12

171843

136410
136410
150051
150051
150051
150051 157632 -7581
150051
150051
150051
150051
 150051 Rs. 15,000 + 10% of the gross amount exceeding Rs. 600,000
150051
160030
1773330 147036 1920366

160030

YEAR

PAYABLE

150051
 600000 722448
0.1

72244.8
15000

87244.8
12

7270.4

12 1352832

,000 but does not exceed Rs2,000,000

s amount exceeding Rs600,000

12 1488108
 12 582120

ding Rs300,000

596964

300000

296964

14848.2

12

1237

48510

12 798600
600000

198600
 0.1

19860
15000

34860
68288 12

2905

157632 12 1891584

150000 8 1200000

2062116
2000000

62116
0.25

15529
155000

170529
12

14211 157632 0
12 1920360
600000

1320360
0.1

132036
15000

147036
12

12253 147777 12 1773324

147036 12 12253 9 110277

31833

115203
9

12800 9 115203

162851 147230 2821

150051
6
123807 12 1485684

1000000

485684

72852.6

60000

132852.6

11071.05

112736
For Individuals and AOPs where
annual rent is more than 1,000,000 but
less than 2,000,000
60,000 + 15% of
the amount
above 1,000,000
 110,204 12 1,322,448

less 600,000

Amount after deducting 600000 722,448

Percentage 0.10 72,245

Fixed Amount 15,000

Yearly Tax 87,245

Months 12

Mothly Tax 110,204 7,270

Amount after Tax 102,934

 Where the gross amount of rent exceeds Rs. 600,000 but does not excee

Rs. 15,000 plus 10 per cent of the gross amount exceeding Rs. 600, 000

Rs.15,000 + 10% exceeding Rs.600,000

100185 10% 10018.5 110204

Rs. 600,000 but does not exceed Rs. 2,000,000

mount exceeding Rs. 600, 000

67894 6 407364 67894
85000 7 595000

1002364

600000

402364
0.025

10059.1
13

773.77692308

RENT CALCULATION

RENT PER MONTH 170,588

LESS TAX PER MONTH (25,588)

RENT AFTER TAX 145,000

RENT FOR THE YEAR 2,047,059

LESS TAX FOR THE YEAR (307,059)
YEARLY RENT INCOME 1,740,000
894 91025 894
91025 894
91025 894
91025 894
91025 894
91025 894
91025 894
91025 543
91025 543
91025 543
91025 543
91025 543

1092300 8973 10059 1086 7 155.1429

600000

492300

0.025

12307.5
12

1025.625