و

ك تل و

نا م

وفلتاخ

ا و

وقرف ت ذي

لا ك

ن

اا ج

د ن

ع ب

ن يب

المھ ء

ت

ول

ا ى و

ك

ظي

اب ع

ذ عمھ ٥٠١ل

Surah Al-i'mran, Ayat 105

Maulana Muhammad Joona Garhi

ولوگن یک

ا وہنجن ےن ا ےنپ ن ا س ر و نش د ںیلیل مت ا ن

ا ال ا اجےن ے دع یھرطح ہن وہ اجن

رفتہق د

الف ایک

ت

خ ا ذعا ب ےہولوگ ا یہا و ر ا

ڑب ۔ن ے ےئل

Maulana Ishaq Madni

ولوگن یکا و ر )ربخد ا ر ( ںیہک

ق ںون ںیرطح ںیہن مت ا نرا و ) فلتخ

،ےئ ا و ر و ر ن ا م وہ اجن

ب )

الف ںی

ت

خ ا

ک

ڑ ،ےئ ا س ے دع ہ ا ی

ے ر ب یکں ںیھت

ے ن ا س )ا ن

ےس و ا حض ا ن

باج

دہا ا و ر ( یلھکب

ا و ر ا

ا ذعا ب ےہ ولوگن ےئلےسی

ڑب ڑب

Maulana Mahmood ul Hassan Deobandi

وہ

یک ا و ر مت

وک مکح ا ن

الف رکےن ےگل دع ا س ے ہ چنہپ ےکچ ا ن

ت

خرطح و رفتمق وہ،ےئ ا و ر ا

ا ذعا ب ےہ ف

ڑب وک

۲اصف ا و ر ا ن

Maulana Fateh Muhammad Jalandhri

ولوگن یک

ا و رفتمق وہ،ےئ ا و ر ا اکحم نیب ا و ر ا ن

ک د و رسے ےس ن ے ا ےن ے دع ا رطح ہن وہن

الف رکےن ےگل

ت

خالف و ( ا

ا ذع ن وک )ای و ر ول ںیہی)ک

ڑب )

ے د ن

ا ب وہامت

Maulana Ahmad Ali Lahori

ولوگن یک

و ن ا نہ

ن ے ن ا س و ا حض ا اکحم ا ےئ ا

وہ و رفتمق وہ ،ےئ دع ا س ے ہ ا ن

رطح مت

الف ایک

ت

خ ے ےیےن ا

ا ذعا ب ےہ ا و ر ا ن

ڑب

Maulana Abul Aala Maududi

ولوگن یکںیہک

ق ںون ںی مت ا نرا و

،ےئ ا و ر یھرطح ہن وہ اجن

ب ن ا ےن ے دع ن و ا حض دہا یلھک

ا ب

ںی

الافب

ت

خال وہےئ رھپ ا

تبی ا ایتہین ےن وہنج 68

تخس زسا ن ا ںیئ ر یک ر و س

۔ ےو ر ا س ر و ر

Maulana Abdur Rehman Kilani

ولوگن یکزین

ق ںون ںی مت ا نرا و

،ےئ ا و ر ر و نش د اللئ ا اجےن ے دع ٦٩]رطح ہن وہاجن

ب ]

الف رکےن ےگلا سپ ںی

ت

خ ا ذعا ب وہا ںیہنول ںی یہی ۔ ا

ڑب ڑب

Maulana Taqi Usmani

Do not be like those who became divided and fell into disputes after the clear signs had come to them. Those are the ones for whom there is a grave punishment

Maulana Abdul Majid Daryabadi

And be not like unto those who separated and differed among themselves after there had come unto them evidences. These! for them shall be a torment mighty.

Sahih International

And do not be like the ones who became divided and differed after the clear proofs had come to them. And those will have a great punishment.

Consult not your fears but your hopes and your dreams. Think not about your frustrations, but about your unfulfilled potential. Concern yourself not with what you tried and failed in, but with what it is still possible for you to do. Pope John XXIII

BUSINESS TERM OF THE WEEK Risk Capital

Equity capital of a firm against which all losses are charged and which takes the full brunt of the effects of failures, misjudgments, uncertainties, and adverse circumstances.

Edition: 347

Issue: 01-11-17

Income Tax

C.No. 1(8) Rev Bud/2014/132150-R Oct 30, 2017

Circular No. 08 Of 2017 Oct 31, 2017

C.No. 1(8) Rev Bud/2014/E.Dox-132422 Oct 31, 2017

Sales Tax

NO.SRB-COM-II/AC-13/RESTORATION ORDER/002/17-18/25 Oct 30, 2017

G.O # 173 to 175/2017 Oct 30, 2017 CIRCULAR No.07/2017 Nov 01, 2017

G.O # 176/2017 Nov 01, 2017

Since 1991

Date of exercise of option means the date of acquisition of a security underlying an option and is the date on which option is exercised to acquire the underlying security date;

Question: Dear Sir, Your opinion is requested in the matter that If a person has a salary Income Rs 3250000 TAx deducted on Salary 252000 . The said person is Doctor He also received Income from Private Practices an amount received from Private Practices 950,000 and Tax Deducted on that amount U/s 153(1)(b) is 95,000/- @ 10%. Our query is that What will be the treatment of above said amount in Income Tax Return. Answer: Salary income shall be declared in salary section, professional income shall be declared in Business income portion by putting Revenue and expenses, then the proportionate tax on business income shall be compared with the amount of tax deducted u/s 153(1)(b) of the ITO, 2001 if the actual amount is higher than the deducted amount the differential shall be paid and if the actual amount is lesser than deducted amount then the deducted amount shall be treated as minimum tax without any adjustment.

------------------------------------ Question: Does govt & private institutions/universities collect sales tax from students. As they are (private colleges) providing services to the consumers.?

Answer: No sales tax on education services.

------------------------------------

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:دلج ا و ل:دحی خر حیحصب

ربمن

دح 10 ب

وتما رت دح

ب

رموفع رکمر ا ب

4 قفتم ہیلع 8

ق ین دیعس ییحی ن دیعسرڑ د ر ن ادبا ہل ن ا ین دیعس ییحی

ب ڑ د ر ا بوومیس ا بو

ب ڑ د ر ا بو

ب ہ ےتہک ںی

ایکن )ا

اا ا االم ا لض ےہ و ا ب یلصا ہل ہیلع ا ر وسل ا ہل یلصن ک رمہبت( احصہب ےن رعض

ا ہل و مل وکن

ق اہیلعر ا ا ہ ا س صخش اک ا االم سج یکن و ا ہ و مل ےن

ےس املسمن

ن ا ن

ا ہن ن ا ںیئن ر

۔ذ

Workshop on Advance Taxation Under Federal & Provincial Sales

Tax Laws November 09, 2017 at Faletti’s Hotel, Lahore

---------------------------------------------

3 Days Workshop on Advance Labour Laws

(Specialization for Senior Professionals) November 11, 13, 14 - 2017 at Sunfort Hotel,

Lahore

---------------------------------------------

Workshop on Financial Modeling & Data Visualization

November 16, 2017 at Movenpick Hotel, Karachi

---------------------------------------------

Workshop on Handling Withholding Tax Audit

November 16, 2017 at Faletti’s Hotel, Lahore November 23, 2017 at Movenpick Hotel, Karachi

---------------------------------------------

2 Days Workshop on MS Excel (Power Tools, Power Query, Power Pivot) November 21 & 22 - 2017 at Sunfort Hotel, Lahore

For more details and latest events click here

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