Mardan returns combine cane and tobacco farming, mill-related business, trade, salaries and remittances. This page explains each part.
Cane Growers and Their Mill Receipts
A Mardan grower's cane is delivered to the mill on a permit and paid for by cheque or bank transfer, sometimes months later. The cane income is agricultural and outside federal tax; the return simply declares it as exempt so that the wealth statement balances. Amounts the mill still owes on 30 June are shown as a receivable.
Families Who Make Gur
Crushing your own cane in a belna and selling the gur is generally treated as part of farming. A family that also buys cane from neighbours to keep the belna running is partly trading, and that part produces business income after the price paid for cane, fuel and labour.
Contractors Working for the Mills
Haulage and labour contractors list each mill payment and the tax withheld, then deduct diesel, drivers' and labourers' wages, repairs and depreciation of tractors and trolleys.
Cantonment Personnel
Serving soldiers at Mardan cantonment copy their pay certificate; pensioners declare their pension as exempt.
Traders in the City
Shopkeepers in Saddar and the main bazaar show sales, purchases from Peshawar wholesalers and stock at 30 June.
Remittances from the Gulf
Money from family members in Saudi Arabia and the UAE is shown as a receipt in the wealth statement of the person who receives it.
Late Filing
Returns can still be filed after the deadline, with the surcharge.
Also see tax consultant in Mardan and NTN registration in Mardan.
Frequently Asked Questions
How do I support tobacco income?
With the company's payment slips.
Can mill withholding be claimed?
Yes, as credit.
Is a pension declared?
Yes, as exempt income.