Filer Non Filer Tax Rates for tax year 2022

Filer Non Filer Tax Rates for tax year 2022 are below: –

On Winning a Prize Bond, Quiz Bond or Crossword Puzzle:

• Filer – 15%, Non-filer – 30%

Transfer of property:

• Filer – 1%; Non-filer – 2%
• Advance Tax on *Purchase of Property* :
• Immoveable property worth over Rs. 4 million Filer – 2%; Non-filer 4%

Tax on General Insurance Premium and Life Insurance Premium:

• General Insurance Premium: Non-filers – 4%
• Life Insurance Premium (Over 0.2 million annual): Non-filers 1%

 Banking Transactions

• Every bank transaction you perform is also taxed based on the amount you send or cash out. The tax amounts are listed below:
• *On Cash Withdrawal* (Over Rs. 50,000): Filer – 0%, Non-filer – 0.6%
• On Demand Draft, Payment Order, CDR, STDR, RTC or similar instrument (Over 25,000): Filer – 0%, Non-filer – 0.6%
• *On Online Money Transfer or other Electronic Mail* (Over 25,000): Filer – 0%, Non-filer – 0.6%
• Advance tax on sale of demand draft, pay order etc.: Filer – 0%; Non-filer 0.6%
• *All Bank Transactions* : Filer – 0%; Non-filer 0.6%

Motor Vehicles

• Most activities related to motor vehicles also include withholding tax (WHT) based on a person’s status as a filer or non-filer, where the latter are taxed higher:

Registration of a vehicle:

Upto 850cc: Filer – Rs 10,000; Non-Filer – Rs. 10,000

851cc to 1000cc: Filer – Rs. 20,000; Non-Filer – Rs. 25,000

1001cc to 1300cc: Filer – Rs. 30,000; Non-Filer – Rs. 40,000

1301cc to 1600cc: Filer – Rs. 50,000; Non-Filer – Rs. 100,000

1601cc to 1800cc: Filer – Rs. 75,000; Non-Filer – Rs. 150,000

1801cc to 2000cc: Filer – Rs. 100,000; Non-Filer – Rs. 200,000

2001cc to 2500cc: Filer – Rs. 150,000; Non-Filer – Rs. 300,000

2501cc to 3000cc: Filer – Rs. 200,000; Non-Filer – Rs. 400,000

Above 3000cc: Filer – Rs. 250,000; Non-Filer – Rs. 450,000

Transfer of registration or ownership of a vehicle:

Upto 850cc: Filer – Rs. 0; Non-Filer – Rs. 5,000

851cc to 1000cc: Filer – Rs. 5,000; Non-Filer – Rs. 15,000

1001cc to 1300cc: Filer – Rs. 7,500; Non-Filer – Rs. 25,000

1301cc to 1600cc: Filer – Rs. 12,500; Non-Filer – Rs. 65,000

1601cc to 1800cc: Filer – Rs. 18,750; Non-Filer – Rs. 100,000

1801cc to 2000cc: Filer – Rs. 25,000; Non-Filer – Rs. 135,000

2001cc to 2500cc: Filer – Rs. 37,500; Non-Filer – Rs. 200,000

2501cc to 3000cc: Filer – Rs. 50,000; Non-Filer – Rs. 270,000

Above 3000cc: Filer – Rs. 62,500; Non-Filer – Rs. 300,000

At the time of sale of new vehicle (from manufacturer):

Upto 850cc: Filer – Rs. 10,000; Non-Filer – Rs. 10,000

851cc to 1000cc: Filer – Rs. 20,000; Non-Filer – Rs. 25,000

1001cc to 1300cc: Filer – Rs. 30,000; Non-Filer – Rs. 40,000

1301cc to 1600cc: Filer – Rs. 50,000; Non-Filer – Rs. 100,000

1601cc to 1800cc: Filer – Rs. 75,000; Non-Filer – Rs. 150,000

1801cc to 2000cc: Filer – Rs. 100,000; Non-Filer – Rs. 200,000

2001cc to 2500cc: Filer – Rs. 150,000; Non-Filer – Rs. 300,000

2501cc to 3000cc: Filer – Rs. 200,000; Non-Filer – Rs. 400,000

Above 3000cc: Filer – Rs. 250,000; Non-Filer – Rs. 450,000

Private motor vehicle tax:

Upto 1000cc: Filer – Rs. 800; Non-Filer – Rs. 1,200

1001cc to 1199cc: Filer – Rs. 1,500; Non-Filer – Rs. 4,000

1200cc to 1299cc: Filer – Rs. 1,750; Non-Filer – Rs. 5,000

1300cc to 1499cc: Filer – Rs. 2,500; Non-Filer – Rs. 7,500

1500cc to 1599cc: Filer – Rs. 3,750; Non-Filer – Rs. 12,000

1600cc to 1999cc: Filer – Rs. 4,500; Non-Filer – Rs. 15,000

2000cc & above: Filer – Rs. 10,000; Non-Filer – Rs. 30,000

Income on dividend/payment of dividend

Filer – 12.5%, Non-filer – 20%

Income on Sukuk

Filer – 10% to 15%, Non-filer – 17.5%

Profit on National Savings Scheme or Post Office Savings

Filer – 10%, Non-filer – 17.5% (Over Rs. 5 lacs)

Profit on debt paid by banking company

Filer – 10%, Non-filer – 17.5% (Over Rs. 5 lacs)

Profit on bonds , certificates, debentures, securities

Filer – 10%, Non-filer – 17.5% (Over Rs. 5 lacs)

On extraction of minerals from mines

• Filer – 0%; Non-filer – 5%

On brokerage or commission:

• Advertising agents: Filer – 10%, Non-filer 15%
• Life Insurance Agents (Commission under Rs. 5 lacs): Filer – 8%, Non-filer
• On construction related contracts: Filer – 7%, Non-filer – 12%
• On other services and TV advertisements: : Filer – 7%, Non-filer – 12%

Sale of goods (Company)

• Filer – 4%, Non-filer – 6%
• No tax on Purchases of New or Used motorcycles, even higher than 150cc , motorcycles are exempted from W/T this year (2022).

Bank Charges:

• 0.1% or Rs.200 whichever is lower will be charged by your bank if you will do IBFT more than Rs.25,000 aggregate in month.
• Example – 1 If you do IBFT Rs. 200,000 in a, month so (200,000 * 0.1%) = 200 will be charged by Bank
• Example – 2 if you do IBFT Rs. 10 Lakh in a month so Rs.200 will be charged because 0.1 * 10 lakh = 1000 and as per rule 0.1% or Rs.200 per transaction whichever is lower
• This is bank’s income not Any Tax so can not claimed
• This is not applicable on Cheque or cash withdrawal

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