Sargodha returns cover kinnow orchards, packing and export, salaries and trade. This page explains each part.
Orchard Owners
Kinnow and other citrus from family orchards, or contract money for the crop, are agricultural income.
Packing Houses and Exporters
Sales to importers and domestic buyers against fruit purchased, cartons, wax, labour, electricity, cold storage and freight to Karachi port. Export proceeds and the tax collected on them are listed; if the final tax regime applies, that tax is the final liability on export income.
Orchard Contractors
Sales against the contract price, picking and transport.
Air Force and Government Staff
Salary and withholding from certificates; pensions declared as exempt.
University Teachers
Salary plus consultancy and examining fees.
Traders
Sales, purchases, stock and receivables.
Wealth Statement
Orchards, packing plants, vehicles and balances.
Cold Store Owners
Rent per crate less electricity, staff and depreciation.
Doctors
Salary from the hospital plus private clinic fees.
Landlords
Rent declared, with tenants' withholding claimed.
Late Filing
Late returns are accepted with the surcharge.
Contractors Who Buy Kinnow on the Tree
These contractors show sales to packing houses and markets against the contract price, picking labour, crates and freight. Frost or hail can cause a loss, which is shown and generally carried forward.
Bank Profit
Profit on savings and certificates is declared with the bank's withholding.
Pensioners
Retired air force and civil officers declare pensions as exempt and list their houses.
Commutation used to buy property is shown as its source.
Frequently Asked Questions
Is kinnow contract money agricultural for the owner?
Yes.
Is export income taxed again in the return?
If the final tax regime applies, no further tax is due on it.
Do teachers declare consultancy?
Yes.