Section 236CA: Advance Tax on TV plays and advertisements — Income Tax Ordinance, 2001

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5[236CA. Advance tax on TV plays and advertisements.- (1) Any licensing authority certifying any foreign TV drama serial or a play dubbed in Urdu or any other language, for screening and viewing on any landing rights channel, shall collect advance tax at the rates specified in Division XA of Part IV of the First Schedule. (2) Any licensing authority certifying any commercial for advertisement starring foreign actor, for screening and viewing on any landing rights channel shall collect advance tax at the rates specified in Division XA of Part IV of the First Schedule. (3) The tax required to be collected under this section shall be minimum tax in respect of income arising from such drama serial or play or advertisement referred to in sub-section (1) or (2) of this section.]

Effective date: 2001-09-13

Related sections

Section 236C: Advance Tax on sale or transfer of immovable Property Section 236CB: Advance tax on functions and gatherings Section 236B: Omitted by the Finance Act, 2021 Section 236D: Omitted by the Finance Act, 2020 Section 236A: Advance tax at the time of sale by auction Section 236E: Omitted by the Finance Act, 2016

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