Nowshera returns combine military and civilian salaries, industrial and contract income, trade and remittances. This page explains each.
Pay Certificates from the Cantonment and Risalpur
Soldiers, airmen and civilian staff receive an annual pay certificate showing basic pay, allowances and the tax withheld. Some allowances are exempt and others taxable, and the certificate separates them. Officers who move between stations during the year may have two certificates, which are combined. A return lets them claim back any tax withheld in excess, for example after arrears are paid.
Retired Personnel
Pensions are declared as exempt. A retiree who also runs a shop in Nowshera Kalan, rents out a house in the cantonment area or owns a share in a truck declares that income in full.
Industrial Estate Units
A factory's return shows sales, raw materials, power, wages, repairs and depreciation of machinery, with stock counted on 30 June. The figures are reconciled with the monthly sales tax returns and withholding statements before filing.
Transporters and Contractors
Freight and contract receipts from the cement plants and factories, the tax withheld and the costs of fuel, wages and vehicle maintenance are listed. KPRA tax collected from customers is paid over and is not income.
Sand and Gravel Lease Holders
Sales to builders less royalty, excavator hire and transport give the profit.
Families Hit by Floods
Business stock or equipment lost to the Kabul river's floods is written off in the year of loss with evidence; houses lost are removed from the wealth statement with a note.
Also see tax consultant in Nowshera and NTN registration in Nowshera.
Frequently Asked Questions
Is KPRA tax collected income?
No.
Are flood losses deductible?
Business losses are, with evidence.
Do pensioners file?
Filing keeps them on the Active Taxpayers List.