19/10/2018
_*Filer Non Filer Tax Rates*_
On Winning a Prize Bond, Quiz Bond or Crossword Puzzle: Filer – 15%, Non-filer – 25%
Transfer of property: Filer – 1%; Non-filer – 2%
Advance Tax on *purchase of property* :
Immoveable property worth upto Rs. 4 million: No tax
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 – 0.3%, Non-filer – 0.6%
On Demand Draft, Payment Order, CDR, STDR, RTC or similar instrument (Over 25,000): Filer – 0.3%, Non-filer – 0.6%
*On Online money transfer or other electronic mail* (Over 25,000): Filer – 0.3%, 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%
