GOVERNMENT OF CENTRAL BOARD OF REVENUE

C.No. 1(2)/WT/94 Islamabad, the 17th July, 1994.

CIRCULAR NO.12 OF 1994 (WEALTH TAX)

SUBJECT:- JURISDICTION OF COMMISSIONER OF INCOME TAX IN RESPECT OF WEALTH TAX RETURNS FILED WITH REVENUE OFFICERS.

As a result of amendment made in the Wealth Tax Act, 1963 and the Wealth Tax Rules, the agricultural assets holders have to file wealth tax returns in respect of that portion of wealth which comprises agricultural assets only, with the Revenue Officer (Tehsildar/Mukhtiarkar) of the Tehsil/Taluka where maximum land of the land owner is located. However, persons who are already income tax payers may, if they so desire, file such returns of agricultural assets (on Form AGR-W) with the Deputy Commissioner of Income Tax holding jurisdiction in respect of their income tax cases.

2. 2. The Revenue Officer i.e. Tehsildar/Mukhtiarkar shall, upon receipt of the return on Form AGR-W enter it in the Returns Receipt Register WT-20 (for returns of agricultural assets only). These registers are being supplied along with this circular.

3. The Tehsildar/Mukhtiarkar shall then verify the particulars of land given in the return form the official records of the land-holdings and sign the verification printed on the return Form AGR-W.

4. The Tehsildar/Mukhtiarker is also required to ensure that the tax due on the basis of the return filed in his office, has been duly deposited in the National Bank of Pakistan Branch.

5. The Tehsildar/Mukhtiarkar shall, after the aforementioned action detach the Page’A’ of the returns receipt register WT-20(these have been perforated for convenience) sign each page and forward all the returns, whose particulars have been entered in the said register, to the respective Commissioner of Income Tax mentioned, in column 2 below, against his Revenue District.

Revenue officers working in Distts. Commissioners to whom these returns are to be Forworded (after verification).

1. Districts Mardan, Swabi, (of Mardan Commissioner of Income Tax Zone-A Jumrud Road Peshawar. Division) Abbottabad, Haripur (of Hazara Division)Mansehra, Kohistan, Batgram (of Mansehra Division) charsada and Nawshera of )

2. District Peshawar (of Peshawar Commissioner of Income Tax Zone-B Jumrud Road Division)Kohat, Karak (of Peshawar. ), Swat, Buner, Dir, Chitral, Malakand protected Area (of ), D.I.Khan, Tank (of D.I.Khan Div.) Bannu and Lakki (of Bannu Div.)

3. Rawalpindi District Commissioner of Income Tax Rawalpindi Zone 12 Mayo Road, Rawalpindi.

4. Islamabad Federalterritory, Districts Commissioner of Income Tax Islamabad Zone, Attock, Jehlum, Chakwal (of RWP. Sitara Market, G-7 Markaz Islamabad. Division) and Northern Areas.

5. Districts Gujranwala and Hafizabad Commissioner of Income Tax, Income Tax Complex, G.T. Road Gujranwala.

6. Districts Gujrat, Mandi Bahauddin, Commissioner of Income Tax Sialkot Zone Sialkot, and Narowal. Income Tax Office, Sialkot.

7. Faisalabad District. Commissioner of Income Tax Faisalabad Zone, Jail Road, Faisalabad.

8. Districts Tobateksing, Jhang (of Commissioner of Income Tax Sargodha Zone, ), Sargodha, Khushab, Mianwali and Bhakhar (of ).

9. Lahore District. Commissioner of Income Tax Zone-A, Income Tax Complex Nabha Road, Lahore.

10. Kasur District. Commissioner of Income Tax Zone-B, Income Tax Complex Nabha Road, Lahore.

11. Sheikhupura District. Commissioner of Income Tax Zone-C, Income Tax Complex Nabha Road, Lahore.

12. Districts Okara, Sahiwal and Commissioner of Income Tax Sahiwal Zone, Income Pakpattan. Tax Office, Sahiwal.

13.District Multan, Lodhran, Vehari, Commissioner of Income Tax Income Tax House, Khanewal, (of ) LMQ Road, Nawan Shehr, Multan. D.G. Khan, Rajanput,Muzaffargarh and Leiah (of D.G. Khan Division)

14. District Bahawalpur, Bahawalnagar Commissioner of Income Tax Bahawalpur Zone, and Rahim Yar Khan. Income Tax Office, Bahawalpur.

15.Districts Sukkar, Ghotki, Khairpur, Commissioner of Income Tax Office, Sukkur. Nawabshah Naushero Feroze (of Sukkar Division), Larkana, Shikarpur, Jacobabad (of ) Dadu, , Pishin, Killa Abdullah, Chagai (of ) Loralai, Musa Khel, Barkhan, Zhob, Killa Saifullah (of ), Sibi, Ziarat, (of Sibi Division), Kalat, Mustung, Khuzdar, Awaran, Lasbela, Kharan (of Kalat Division),Jaffarabad, Jhal Magsi, Bolan, Nasirabad(Tamboo) (of Nasirabad Division), Turbat, Panjgoor and Gwadar (of ).

16.District Mirpur Khas, Umerkot,Thar at Commissioner of Income Taz Tariq Road, Mithi, Sanghar (of Mirpur Khas Division), Civil Lines, Hyderabad. Hyderabad, Badin and Thatta (of ).

17. Districts Karachi (East), Karachi Commissioner of Income Tax Zone-A, Income (West) and Karachi (Central). Tax Building Shareh-e Kamal Attaturk, Karachi.

6. The Commissioner of Income Tax shall, upon receipt of the returns of agricultural assets (on Form AGR-W) forward these to the Deputy Commissioner of Income/Wealth Tax having jurisdiction in respect of the case. The jurisdiction shall be first determined on the basis of National Tax Number, if any, declared by the assessee. If no NTN has been declared but a business address has been given, the return be sent to Deputy Commissioner of Income Tax having jurisdiction over such area. If neither business address, nor NTN have been disclosed then the return be sent to the Deputy Commissioner of Income Tax having jurisdiction in respect of the area where the assessee resides. In a situation where none of these particulars are available the return should be sent to the Deputy Commissioner of Income Tax having jurisdiction in respect of the area falling within the Tehsil/Taluka whose Tehsildar/Mukhtiarkar has verified the return.

(Munir Ahmad Sheikh) Secretary (DTO-IV)