13. Time limit for payment of tax deducted at source

¹[13. Time limit for payment of tax deducted at source. -

²[All sums deducted or collected in accordance with the provisions of Chapter VII of the Ordinance shall be paid to the credit of the Government as follows-

Time of deduction or collection	Date of payment to the credit of the Government
(a) in case of deduction or collection made in any month from July to May of a year	Within two weeks from the end of the month in which the deduction or collection was made
(b) in case of deduction or collection made in any day from the first to the twentieth day of June of a year	Within seven days from the date in which the deduction or collection was made
(c) in case of deduction or collection made in any other dates of the month of June of a year	The next following day in which the deduction or collection was made:

Provided that where the deduction or collection was made in the last two working days of the month of June of a year, the payement shall be made to the credit of Government on the same day on which the deduction or collection was made.]

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¹ Subs. by S.R.O. No 176-L/99,dt.01-07-1999

² Subs by F. A. 2016

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