01/06/2026
Under Section 235 of the Income Tax Ordinance, 2001, advance income tax is collected through electricity bills on behalf of the Federal Board of Revenue (FBR). The applicable tax rate depends on the type of consumer and the amount of the bill.
📌 Key Highlights:
✅ Domestic consumers with bills up to Rs. 25,000 – No tax
✅ Commercial consumers may face 10% tax or higher fixed tax on larger bills
✅ Industrial consumers are subject to specific advance tax provisions
✅ Certain taxpayers can claim adjustment or refunds, subject to eligibility
✅ Active Taxpayers (ATL) and exempt entities may qualify for relief
Understanding these provisions can help you manage your tax obligations and avoid unnecessary deductions.
📞 Need guidance regarding income tax, ATL status, tax adjustments, or refunds? Contact us today.
📍 Office # 1, Malik Rabnawaz Plaza, Main Losar Stop, G.T. Road, Wah Cantt.
📞 0333 5333 495
🌐 BTB Consulting