Narowal returns cover rice farming and trade, salaries, remittances and small businesses. This page explains each.
Rice Growers
Paddy grown on family land in Narowal, Shakargarh and Zafarwal is agricultural income, outside federal tax. Land leased out for cash rent also produces agricultural income for the owner.
Husking Mills and Rice Traders
The return shows rice, broken rice and bran sold, paddy bought, electricity, labour, sacks and depreciation of machinery, with paddy and rice on hand on 30 June counted as stock. Exporters' withholding is claimed, and figures are reconciled with sales tax returns.
Corridor Businesses
Income from transport, catering or shops serving visitors to Kartarpur, less purchases, wages and rent.
University Staff
Salary and withholding are copied from certificates, with consultancy and examining fees added separately.
Families Receiving Money from Abroad
Transfers from relatives in Europe or the Gulf are receipts shown in the wealth statement, together with the houses or land they pay for.
Shopkeepers
Sales, purchases from Sialkot and Lahore and stock on 30 June.
Government Employees
District staff copy salary and withholding from their certificates and list the land they own.
Transporters
Truck owners carrying paddy to mills and rice to Lahore show freight against diesel, repairs and wages, claiming the token tax.
Late Filing
A late return is accepted, with the surcharge to rejoin the Active Taxpayers List.
Pensioners
Retired soldiers and teachers declare their pension as exempt and list their land and house.
Bank profit on their savings is declared with the bank's withholding.
Also see tax consultant in Narowal and NTN registration in Narowal.
Frequently Asked Questions
Is paddy from my land taxable?
It is agricultural income.
Do I declare remittances?
As receipts in the wealth statement.
Do academics declare consultancy?
Yes.