Tax payers claiming certain concessions in House Tax are required to kindly note the following points for obtaining any Exemption/Remission/Rebate etc.
60%EXEMPTION IN RESPECT OF HOUSE TAX BEING IN GOVT. SERVICE
Provision of Claiming 60% exemption in House Tax is allowed in the Current year and as well as from previous years onwards form 13-03-2004 subject to provision on affidavit on non-judicial stamp paper duly attested by Magistrate of competent Jurisdiction as per SRO No. 156 (I) /2004 dated 13-03-2014 on one house in entire Cantonments whether self-occupied or rented out. It shall be applicable to those persons who are in the service of Federal or Provincial Govt. having property owned by him/her or the spouse. Employees of nationalized Banks corporations, Autonomous Bodies etc. are not eligible for 60% exemption in House Tax (Please provide a prescribed application form duly attested along with a copy of CNIC, pay Slip, Service Certificate & Copy of CNIC of spouse in case the property is in name of getting 60% exemption on House Tax).
100% EXEMPTION IN RESPECT OF HOUSE TAX BEING ® GOVT. SERVANTS
Provision of claiming 100% exemption in respect of House Tax is allowed for the current year and as well from previous years onwards from 13-03-2004 subject to provision of affidavit on non-judicial stamp paper duly attested by Magistrate of competent Jurisdiction as per SRO No. 156 (I)/2004 dated 13-03-2004 on one House in entire Cantonments whether self-occupied or rented out. It shall be applicable to those persons who are retired from the Federal Govt. or from the provincial Govt. having property owned by him/her or the spouse. Employees of nationalized bank corporations and autonomous bodies are not eligible for seeking 100% Exemption in respect of House Tax etc. (Please provide a prescribed application duly attested along with a copy of CNIC, a Copy of the first & last page of the pension book showing latest pension drawn and copy of CNIC of suppose in case the property is in the name of Spouse for getting 100% exemption. Please note that those who are not drawing pensions on pension books should submit bank statements showing latest pension drawing with the pension book first page).
100% EXEMPTION OF HOUSE TAX TO THE WIDOWS OF GOVERNMENT SERVANTS
If the widows of Federal or provincial Government servants are getting pensions and have a property in their name, they can also get 100% exemption in respect of House Tax on one house in entire Cantonments Whether self-occupied or rented out. Widows of employees of nationalized banks, corporations, Autonomous bodies etc shall not be eligible for 100% exemption. (Please provide the prescribed application form duly attested along with a copy of CNIC, a Copy of the death certificate of the husband duly attested, affidavit stating therein that she has not re-married Copy of the first & last page of the pension book showing the latest pension drawn for 100% exemption. Please note that those who are not drawing pension on pension books should submit a bank statement showing the latest pension drawing along with the pension book first page.)
EXEMPTION U/S 100 OF CANTONMENT ACT 1924 ON POVERTY BASIS
Exemption of House Tax under this section shall be allowed by the Board only on poverty grounds and on recipients of Zakat for financial year only & not for previous years. (Please provide application duly attested from the member of Cantonment Board along with Copy of CNIC & certificate of recipient of zakat)
REMISSION OF HOUSE TAX U/S. 76 OF THE CANTONMENT ACT 1924
Remission in House Tax under Section 76 shall be only be allowed by the Board on building/flats/shops, etc i.e those which remained vacant and unproductive of rent for 60 days or more consecutive days. Provided that such remission is applicable for current for financial year only, The applicability of this shall be from the date of giving notice of vacation to this Cantonment Board up to the end of fiscal year or re-occupation whichever is earlier (Please provide application along with copy of CNIC and copy paid utility bills)
Note: Application for remission under this section need to be submit after every 03 months of the property to claim remission for the financial year only.
RECOVERY OF TAX U/S. 65 OF THE CANTONMENT 1924
In case the Landlord fails to pay taxes and property is let out or sub-let, the tenant or occupier is liable to pay tax under this section and is entitled to recover or reimburse from Landlord.
ELIGIBILTY OF 5% REBATE IN CURRENT YEAR TAX
The tax payers who to get 5% rebate on current demand of House Tax are requested to pay their full dues at National Bank branches mentioned blow in shape of bank draft, cash or pay order on or before 30 September of the current year 5% rebate shall also be allowed if paid through cheque before 30 September of the financial year (Please note that there is eligibility of granting 5% rebate on arrears).
Note: Authority to decide case under section 100 and 76 of the Cantonment Act 1924 is this Cantonment Board or any committee.
Note: Cantonment Taxes are to be paid in the following branches of National Bank of Pakistan within 30 days for the date of presentation.
National Bank of Pakistan Kh-e-Ittehad Branch
National Bank of Pakistan Model Branch Clifton
National Bank of Pakistan Clifton ( Former NDFC Branch)
National Bank of Pakistan Clifton Cantt. Board Branch