Withholding Tax (WHT)

Tax deducted at source by a payer (bank, employer, buyer) and deposited with FBR on your behalf.

Explained Simply

Instead of waiting for you to pay, the law makes the person paying you (or collecting from you) deduct tax up front and deposit it with FBR. It may be adjustable against your final liability, or final in itself, depending on the section.

Legal Definition

Various withholding provisions, sections 148 to 236 of the Income Tax Ordinance, 2001.

📖 Sections 148–236

💡 Example

Your employer deducts tax from your salary each month under section 149 — that's withholding tax.

Educational definition, not legal advice. Verify against the statute text (Sections 148–236) before acting.