Section 235: Electricity Consumption

235. Electricity consumption.- (1) There shall be collected advance tax at the rates specified in 2[Division IV of] Part-IV of the First Schedule on the amount of electricity bill of a commercial or industrial 3[or domestic] consumer 4[: Provided that the provisions of sub-section (1) shall not apply to a domestic consumer of electricity if his name appears on the Active Taxpayers’ List.] 5[ ] 6[ ] (2) The person preparing electricity consumption bill shall charge advance tax under sub-section (1) in the manner electricity consumption charges are charged. 7[Explanation.— For removal of doubt, it is clarified that for the purposes of this section electricity consumption bill referred to in sub-section (2) means electricity bill inclusive of sales tax and all incidental charges.] (3) Advance tax under this section shall not be collected from a person who produces a certificate from the Commissioner that his income during tax year (2) The person preparing gas consumption bill shall charge advance tax under sub-section (1) in the manner gas consumption charges are charged. (3) The tax collected under this section11[and under section 235] shall be a 11[minimum] tax on the income of a CNG station arising from the consumption of the gas referred to in sub-section (1). 11[Explanation.— For removal of doubt, it is clarified that for the purposes of this section tax on income arising from consumption of gas referred to in sub-section (3) means the tax collected under sub-section (1) which is inclusive of sales tax and all incidental charges.] is exempt from tax 1[or that he has discharged advance tax liability 2[under section 147 or whose entire income is subject to final tax regime or minimum tax regime under any provisions of this Ordinance other than this section]. ] 3[(4) Under this section, — (a) in the case of a taxpayer other than a company, tax collected upto bill amount of 4[three hundred and sixty thousand Rupees per annum]shall be treated as minimum tax on the income of such persons and no refund shall be allowed; (b) in the case of a taxpayer other than a company, tax collected on monthly bill over and above thirty thousand rupees per month shall be adjustable; and 5[(c)] in the case of a company, tax collected shall be adjustable against tax liability.] 6[ ] 7[ ] 8[ ] 1 30th Expression inserted through Finance Act, 2020 dated June, 2020

Effective date: 2001-09-13

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