Frequency of statements under Section 165
Frequency of statements under Section 165: Instead of filing biannual withholding statements, the Finance Act has approved to file withholding statements on quarterly basis:
- in respect of quarter ending on the 31st day of March, on or before the 20th day of April;
- in respect of quarter year ending on the 30th day of June, on or before the 20th day of July;
- in respect of quarter ending on the 30th day of September, on or before the 20th day of October; and
- in respect of quarter ending on or before the 31st day of December, on or before the 20th January
Provided further that this section shall not apply where information required under sub-section (1) has been furnished under section 165A.
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