Exemptions for Non Resident Pakistanis under sections 236C and 236K
The FBR has clarified that overseas Pakistanis holding a Pakistan Origin Card (POC) or NICOP are exempt from higher tax rates under sections 236C and 236K of the Income Tax Ordinance, 2001, as per Clause 111AC, even if they are non-filers.
Process for Claiming Exemption:
1. Non-resident taxpayers must upload their POC/NICOP while creating the CPR in the IRIS system.
2. A provisional PSID will be generated and forwarded to the concerned Chief Commissioner Inland Revenue (CCIR).
3. The CCIR will verify the non-resident status within one working day and allow the exemption.
4. Taxpayers will be informed of the approval via SMS or email.
