KAMBOH ASSOCIATES  •  FBR CERTIFIED TAX CONSULTANTS  •  0328-4675162  •  LAHORE PAKISTAN  •  SERVING SINCE 2008  • 
  FBR Section 159 Experts

Tax Exemption Certificate Pakistan — Section 159 FBR

TL;DR

Kamboh Associates provides expert FBR tax compliance services in Pakistan. Income tax filing from Rs. 3,500, NTN registration from Rs. 2,000, company incorporation from Rs. 15,000. WhatsApp 0328-4675162.

IT companies, software exporters, and non-profit organizations can obtain a tax exemption certificate under Section 159 of Income Tax Ordinance 2001. We handle the entire FBR application process for you.

200+
Exemptions Secured
30
Day Processing
100%
FBR Compliant
2008
Est. Since

Tax Exemption Certificate — Eligible Categories

Under Section 159 of Income Tax Ordinance 2001, certain businesses and organizations can obtain a certificate that exempts them from withholding tax deductions by their clients and banks.

IT & Software Companies

Pakistan Software Export Board (PSEB) registered IT companies and software exporters qualify for income tax exemption on export proceeds.

Exporters & Traders

Export-oriented businesses registered with TDAP or relevant authorities can apply for reduced withholding tax rates under various SROs.

Non-Profit Organizations

NPOs and charitable trusts approved under Section 2(36) of Income Tax Ordinance can obtain exemption certificates for donations received.

Agricultural Income

Taxpayers with primarily agricultural income can obtain certificates to avoid double deduction of withholding tax on their business receipts.

Healthcare & Education

Recognized hospitals, schools, and educational institutions may qualify for reduced or nil withholding tax rates on service income.

Zero-Rated Industries

Manufacturers in zero-rated sectors (textile, leather, surgical) can apply for WHT exemption certificates on raw material purchases.

How We Obtain Your Certificate

1

Eligibility Check

We review your business type, income source, and FBR filing history to confirm eligibility under Section 159 or applicable SRO.

2

Document Preparation

We compile all required documents: NTN, PSEB certificate, return filings, bank statements, and business registration — all formatted per FBR requirements.

3

FBR IRIS Application

Complete exemption certificate application filed on FBR IRIS portal. We handle all communication with the relevant Commissioner Inland Revenue.

Tax Exemption Certificate Fee

Standard Application

Rs. 5,000
one-time fee
  • IT / Software exporters
  • Document preparation
  • FBR IRIS filing
  • 30-day processing follow-up
Get Started

Complex Cases

Rs. 15,000
onwards
  • Multiple SRO applications
  • Commissioner hearing attendance
  • Legal grounds preparation
  • Full compliance review
Get Quote

What Happens When Your Exemption Certificate Expires

A tax exemption certificate under Section 159 is valid for a specified period — typically one financial year — and carries an explicit expiry date. The moment the certificate expires, all deductors who were previously honouring the nil or reduced withholding tax rate must immediately resume deducting full WHT at the standard rate applicable to your payment category. Clients and banks have no discretion in this matter: continuing to apply the reduced rate after expiry makes them liable for the shortfall as withholding agents. This means your payments effectively get taxed at double the intended rate unless you act in time.

Best practice is to apply for renewal at least thirty days before the certificate's expiry date. FBR processing of renewal applications can take up to thirty working days even when all documents are in order, so a thirty-day buffer is the minimum required to avoid a compliance gap. For service businesses — IT companies, consultancies, and exporters — that rely on the exemption to protect cash flow from large client payments, even a two-week lapse in coverage can cause significant disruption. Kamboh Associates tracks expiry dates for all our exemption certificate clients and initiates the renewal process automatically, so you never experience an unplanned break in your WHT exemption status.

Common Questions

What is Section 159 of Income Tax Ordinance?
Section 159 allows taxpayers to apply to the Commissioner Inland Revenue for a certificate authorizing the payer to deduct tax at a reduced rate or nil rate. This is commonly used by IT companies, exporters, and non-profits.
How long does it take to get the certificate?
The FBR typically processes Section 159 applications within 30 working days. We follow up with the relevant Commissioner's office to ensure timely processing.
Does the certificate need annual renewal?
Yes, tax exemption certificates are typically issued for one financial year and must be renewed annually. We remind our clients and handle renewals proactively.
Can a freelancer get a tax exemption certificate?
IT freelancers registered with PSEB and receiving foreign remittances can apply for exemption certificates. Eligibility depends on income source and FBR compliance history.

Get Your Tax Exemption Certificate Today

Stop losing money to unnecessary withholding tax. Let our experts secure your Section 159 certificate — fast, compliant, and professionally handled.

Expert Tax Services — Kamboh Associates Pakistan 2026

Kamboh Associates provides comprehensive FBR tax compliance services for all types of taxpayers — individuals, freelancers, business owners, companies, and overseas Pakistanis. With 18 years of experience and over 5,000 clients served, we are Pakistan's most trusted tax consultancy.

Why Kamboh Associates

FeatureDetails
ExperienceSince 2008 — 18 years of Pakistan tax expertise
TeamACCA-qualified accountants + FBR-registered practitioners
Rating4.9 stars from 312 verified client reviews
TurnaroundSame day for returns, NTN, and simple notices
CoverageAll Pakistan + overseas Pakistanis (UAE, UK, USA, Canada, KSA)
Service mode100% online via WhatsApp + in-person at Johar Town, Lahore

Complete Service Menu with Fees

ServiceStarting FeeTurnaround
Income Tax Return (Salaried)Rs.3,500Same Day
Income Tax Return (Business)Rs.7,000Same Day
Income Tax Return (Company/AOP)Rs.20,0002-3 Days
NTN RegistrationRs.2,000Same Day
SECP Company RegistrationRs.15,0003-5 Days
Sales Tax (STRN) RegistrationRs.5,0002-3 Days
FBR Notice ResponseRs.5,00024 Hours
Wealth StatementRs.3,000Same Day
Monthly Bookkeeping (SME)Rs.5,000/monthMonthly

How to Get Started

  1. WhatsApp us at 0328-4675162 with your requirement
  2. Send your CNIC and relevant documents (salary slips, bank statements, etc.)
  3. We confirm the fee and start working immediately
  4. Receive your FBR acknowledgment or certificate same day in most cases

What is the process to hire Kamboh Associates for tax filing?

Simply WhatsApp 0328-4675162 with your name, CNIC, and what service you need. We confirm the fee upfront, you send your documents digitally, and we file the same day. For company registrations and complex matters, we send you a detailed checklist of required documents.

Does Kamboh Associates serve clients outside Lahore?

Yes. All our services are available nationwide and for overseas Pakistanis. We serve clients in Karachi, Islamabad, Rawalpindi, Faisalabad, Multan, Peshawar, Sialkot, Quetta, and internationally in UAE, UK, USA, Canada, and Saudi Arabia. Everything is done online via WhatsApp — no office visit required.

Contact Kamboh Associates: 0328-4675162 | 62-B Johar Town, Lahore | info@kambohassociates.com

About Kamboh Associates — Pakistan Tax Experts Since 2008

Kamboh Associates is Pakistan's most trusted FBR-certified tax consultancy, headquartered in Johar Town, Lahore. We have served over 5,000 individuals and businesses with their income tax, company registration, and FBR compliance needs. Our team includes ACCA-qualified accountants, FBR-registered income tax practitioners, and SECP-specialist lawyers.

Our Track Record

Our Services at a Glance

Contact Information

Phone/WhatsApp: 0328-4675162

Email: info@kambohassociates.com

Office: 62-B, Johar Town, Lahore, Punjab, Pakistan

Hours: Monday to Saturday 9am to 9pm | Sunday by appointment

Online: kambohassociates.com — fully remote service available nationwide and internationally

Pakistan Tax Calendar 2026-27 — Key Dates Every Taxpayer Must Know

Missing FBR deadlines triggers automatic penalties and interest. Save these dates to avoid unnecessary costs.

DeadlineWhat Is DueWho It Applies To
September 30, 2026Income Tax Return TY 2026Salaried individuals, AOP, sole proprietors
September 25, 2026Q1 Advance TaxBusinesses with prior year tax above Rs.1M
December 25, 2026Q2 Advance TaxSame as above
December 31, 2026Company Tax Return TY 2026Private/public limited companies
March 25, 2027Q3 Advance TaxBusinesses with prior year tax above Rs.1M
18th of each monthMonthly Sales Tax ReturnAll registered sales taxpayers (STRN holders)

Penalties for Missing FBR Deadlines

How Kamboh Associates Keeps You Compliant Year-Round

Our annual compliance package includes: income tax return filing, wealth statement preparation, quarterly advance tax calculations, monthly WHT statement (for businesses), and FBR correspondence management. We send you deadline reminders 2 weeks before every due date so nothing slips through the cracks.

Call or WhatsApp 0328-4675162 today to get started. Annual packages available from Rs.24,000 for individuals and Rs.72,000 for SMEs.