Timergara, headquarters of Lower Dir on the Panjkora river, is the district's market, hospital and court town, serving valleys whose economy depends heavily on remittances from the Gulf.

The District Headquarters

As Lower Dir's administrative centre, Timergara has the district courts, the teaching hospital and the main government offices. Doctors, lawyers, teachers and civil servants make up a large share of its taxpayers. Salaried staff have tax withheld; doctors and lawyers declare private practice income separately.

The Bazaar on the Panjkora

Timergara's bazaar supplies the valleys of Lower and Upper Dir with cloth, building materials, electronics and groceries brought from Peshawar and Mardan. Wholesalers sell on credit to village shops; amounts owed on 30 June are receivables.

Building Boom from Remittances

Houses built with Gulf money keep cement, steel and timber dealers busy. Dealers' sales to contractors may carry withholding, which is claimed.

Gulf Families

Remittances received through banks are receipts in the wealth statement, together with the houses and land they pay for.

Contractors

Government departments require registered contractors and withhold tax on bills.

The Former PATA Position

Lower Dir's PATA-era concessions have been reduced in stages; traders should check what applies now.

Doctors' Evening Clinics

Many specialists at the teaching hospital run clinics in the bazaar in the evenings; that income is separate from salary.

Their fee registers are the record.

Transport over the Malakand Pass

Coach companies running to Peshawar keep fare records.

Fuel bills support their costs.

Also see NTN registration in Timergara and income tax return filing in Timergara.

Frequently Asked Questions

Do doctors at the teaching hospital declare private practice?

Yes, separately from salary.

Are credit sales to valley shops income?

They are sales; unpaid amounts are receivables.

Are Gulf remittances taxable?

No, they are receipts.

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