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<title>WITHHOLDING TAX ON CASH WITHDRAWALS</title>
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<div class="Section1">
<h3><span lang="EN-GB" style="font-size:10.0pt;mso-bidi-font-family:Arial;
font-weight:normal"><span style="mso-spacerun:yes"> </span>GOVERNMENT OF
PAKISTAN<o:p></o:p></span></h3>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;text-transform:uppercase">REVENUE
DIVISION<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt">CENTRAL BOARD OF REVENUE<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt">***<o:p></o:p></span></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;mso-padding-alt:0in 5.4pt 0in 5.4pt">
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<td width="295" valign="top" style="width:221.4pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt">No.F.4(1)ITP/2005-EC<o:p></o:p></span></p>
</td>
<td valign="top" style="padding:0in 5.4pt 0in 5.4pt">
<h2><span style="font-size:10.0pt;mso-bidi-font-family:Arial">Islamabad, July
14, 2005<o:p></o:p></span></h2>
</td>
</tr>
</tbody></table>
<p class="MsoNormal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt"><o:p> </o:p></span></p>
<h1 align="center" style="text-align:center"><span style="font-family:Arial">Circular
No.<span style="mso-spacerun:yes"> </span>04<span style="mso-spacerun:yes">
</span>of 2005<o:p></o:p></span></h1>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt">(Income Tax)</span></b><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-1.0in"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt">Subject:<span style="mso-tab-count:1"> </span><b><u>WITHHOLDING TAX ON CASH
WITHDRAWALS FROM BANKS UNDER<span style="mso-spacerun:yes">
</span>SECTION<span style="mso-spacerun:yes"> </span>231A<span style="mso-spacerun:yes"> </span>TO THE INCOME TAX ORDINANCE, 2001 �
CLARIFICATION REGARDING.</u></b><o:p></o:p></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt"><o:p> </o:p></span></b></p>
<p class="MsoBodyTextIndent" style="text-indent:0in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"><span style="mso-tab-count:2"> </span>Through the Finance Act,
2005, Government has imposed withholding tax with effect from July 1, 2005 @
0.1% under section 231A of the Income Tax Ordinance, 2001 on cash withdrawals
from banks exceeding Rs.25,000/-.<span style="mso-spacerun:yes">
</span>Several queries/issues raised in this regard have been considered by the
Board and are clarified as under:-<o:p></o:p></span></p>
<p class="MsoTitle" align="left" style="text-align:left"><span style="font-size:
10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"><o:p><span style="text-decoration:none"> </span></o:p></span></p>
<div align="center">
<table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="100%" style="width:100.0%;border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;
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<tbody><tr style="mso-yfti-irow:0;mso-yfti-firstrow:yes">
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<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt">Issues Raised<o:p></o:p></span></b></p>
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solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt">Board�s Clarification<o:p></o:p></span></b></p>
</td>
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<tr style="mso-yfti-irow:1">
<td width="304" valign="top" style="width:227.8pt;border:solid windowtext 1.0pt;
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padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt">Whether tax incidence is on the account holder or
on the recipient of cash?<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt"><o:p> </o:p></span></p>
</td>
<td width="296" valign="top" style="width:222.2pt;border-top:none;border-left:
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mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoBodyTextIndent3" style="text-indent:0in;line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial">The
incidence of withholding tax is on the person in whose name the account,
deposit or any other arrangement exists and from which a cash withdrawal in
excess of Rs.25,000 is made.<o:p></o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow:2">
<td width="304" valign="top" style="width:227.8pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt">Whether withholding tax is attracted on issuance
of bearer Pay Order or other similar banking instrument either by debiting an
account, deposit or any other arrangement, or against cash received?<o:p></o:p></span></p>
</td>
<td width="296" valign="top" style="width:222.2pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoBodyTextIndent3" style="text-indent:0in;line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial">Withholding
tax is attracted.<o:p></o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow:3">
<td width="304" valign="top" style="width:227.8pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt">Whether withholding tax is attracted on encashment
of Pay Order or other similar banking instruments?<o:p></o:p></span></p>
</td>
<td width="296" valign="top" style="width:222.2pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoBodyTextIndent3" style="text-indent:0in;line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial">Withholding
tax is not attracted.<o:p></o:p></span></p>
<p class="MsoBodyTextIndent3" style="line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoBodyTextIndent3" style="line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"><o:p> </o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow:4">
<td width="304" valign="top" style="width:227.8pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt">Whether withholding tax is attracted on payment of
cash at the counter of the bank against home remittances from abroad?<o:p></o:p></span></p>
</td>
<td width="296" valign="top" style="width:222.2pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoBodyTextIndent3" style="text-indent:0in;line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial">Withholding
tax is not attracted on cash payment against home remittances.<o:p></o:p></span></p>
<p class="MsoBodyTextIndent3" style="line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"><o:p> </o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow:5">
<td width="304" valign="top" style="width:227.8pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt">Whether withholding tax is attracted on cash
withdrawn from ATM outside Pakistan against credit card issued in Pakistan?<o:p></o:p></span></p>
</td>
<td width="296" valign="top" style="width:222.2pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoBodyTextIndent3" style="text-indent:0in;line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial">Withholding
tax is attracted.<o:p></o:p></span></p>
<p class="MsoBodyTextIndent3" style="line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"><o:p> </o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow:6">
<td width="304" valign="top" style="width:227.8pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt">Whether withholding tax is attracted on cash
withdrawal from ATM in Pakistan against credit card issued outside Pakistan?<o:p></o:p></span></p>
</td>
<td width="296" valign="top" style="width:222.2pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoBodyTextIndent3" style="text-indent:0in;line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial">Withholding
tax is not attracted.<o:p></o:p></span></p>
<p class="MsoBodyTextIndent3" style="line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"><o:p> </o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow:7">
<td width="304" valign="top" style="width:227.8pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt">Whether withholding tax is attracted on credit
card issued by Non-banking companies like Diners Club?<o:p></o:p></span></p>
</td>
<td width="296" valign="top" style="width:222.2pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoBodyTextIndent3" style="text-indent:0in;line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial">Withholding
tax is not attracted.<o:p></o:p></span></p>
<p class="MsoBodyTextIndent3" style="line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoBodyTextIndent3" style="line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"><o:p> </o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow:8">
<td width="304" valign="top" style="width:227.8pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt">Account closing through clearing referred in Circular
No. 1. Whether clearing is cash withdrawal?<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt"><o:p> </o:p></span></p>
</td>
<td width="296" valign="top" style="width:222.2pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoBodyTextIndent3" style="text-indent:0in;line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial">The
clearing transaction referred to in Circular No.1 of 2005 has been used with
reference to clearance of the account and not with reference to clearing
transactions normally understood in banking terminology.<o:p></o:p></span></p>
<p class="MsoBodyTextIndent3" style="line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoBodyTextIndent3" style="text-indent:0in;line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial">Transactions
through �clearing house� are not cash withdrawals and therefore withholding
tax is not attracted.<o:p></o:p></span></p>
<p class="MsoBodyTextIndent3" style="line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoBodyTextIndent3" style="text-indent:0in;line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial">Whenever
there is a cash withdrawal of full amount or amount of withdrawal and tax involved
exceed the balance, then either the bank should refuse payment on account of
�withdrawal amount exceeds the balance� or make payment to the person
presenting the instrument after setting aside the amount of tax involved. <o:p></o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow:9">
<td width="304" valign="top" style="width:227.8pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt">Whether withholding tax is attracted on cash
withdrawals by banks from accounts maintained with sub-treasury for their
day-to-day cash requirements?<o:p></o:p></span></p>
</td>
<td width="296" valign="top" style="width:222.2pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoBodyTextIndent3" style="text-indent:0in;line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial">Withholding
tax is not attracted.<o:p></o:p></span></p>
<p class="MsoBodyTextIndent3" style="line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"><o:p> </o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow:10">
<td width="304" valign="top" style="width:227.8pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt">Whether
withholding tax is attracted on withdrawal from ATMs for meeting day-to-day
requirements? <o:p></o:p></span></p>
</td>
<td width="296" valign="top" style="width:222.2pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoBodyTextIndent3" style="text-indent:0in;line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial">Generally,
the withdrawal limit per day is below Rs. 25,000 and therefore, withdrawals
for day-to-day requirements by default do not attract withholding tax.
However, in case cash withdrawal per transaction exceeds Rs.25,000,
withholding tax would be attracted. <o:p></o:p></span></p>
</td>
</tr>
<tr style="mso-yfti-irow:11;mso-yfti-lastrow:yes">
<td width="304" valign="top" style="width:227.8pt;border:solid windowtext 1.0pt;
border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;
padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt">Would the banks be required to maintain detailed
records in this regard?<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt">What shall be the time frame for deposit of tax by
the banks into the Government Treasury?<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt">Can an account holder demand a certificate of tax deduction
from the bank at any time during the year?<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
mso-bidi-font-size:12.0pt"><o:p> </o:p></span></p>
</td>
<td width="296" valign="top" style="width:222.2pt;border-top:none;border-left:
none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;
mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoBodyTextIndent3" style="text-indent:0in;line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial">In order
to allow credit of tax deducted under section 231A to the person from whom it
is deducted, it is necessary that such tax is deposited in the Government
Treasury in his/her/its name with related particulars.<o:p></o:p></span></p>
<p class="MsoBodyTextIndent3" style="line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoBodyTextIndent3" style="text-indent:0in;line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial">For the
reasons stated above and to ensure verification of taxes paid and processing
of refund claims, the new automated tax payment system introduced w.e.f. 1<sup>st</sup>
July, 2005 does not accept any tax payment without the NTN or CNIC of the
withholding agent as well as of the person from whom the tax has been
deducted/ collected.<o:p></o:p></span></p>
<p class="MsoBodyTextIndent3" style="text-indent:0in;line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial">The
revised withholding tax rules already notified vide SRO 641(I)/2005 dated 27<sup>th</sup>
June, 2005 require payment of all taxes collected/deducted within seven days
from the end of each fortnight.<o:p></o:p></span></p>
<p class="MsoBodyTextIndent3" style="line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoBodyTextIndent3" style="text-indent:0in;line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial">The
revised withholding tax rules also provide for an annual certificate of all
taxes deducted/collected. However, a person can demand for a certificate
covering a specific period.<o:p></o:p></span></p>
</td>
</tr>
</tbody></table>
</div>
<p class="MsoNormal"><span style="font-size:10.0pt;mso-bidi-font-size:14.0pt;
mso-fareast-font-family:Batang"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;mso-bidi-font-size:14.0pt;
mso-fareast-font-family:Batang"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;mso-bidi-font-size:14.0pt;
mso-fareast-font-family:Batang"><o:p> </o:p></span></p>
<p class="MsoNormal" align="right" style="margin-left:3.5in;text-align:right;
mso-hyphenate:none;tab-stops:right 6.5in"><b style="mso-bidi-font-weight:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt">( Muhammad Ashfaq Ahmed )<o:p></o:p></span></b></p>
<p class="MsoNormal" align="right" style="margin-left:3.5in;text-align:right;
mso-hyphenate:none;tab-stops:right 6.5in"><b style="mso-bidi-font-weight:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt">Secretary (IT Policy)<o:p></o:p></span></b></p>
<p class="BodyText22" align="right" style="margin-left:3.5in;text-align:right;
mso-pagination:widow-orphan;tab-stops:.5in"><b style="mso-bidi-font-weight:
normal"><span style="font-size:10.0pt;font-family:Arial">Tel: 9205561</span></b><b style="mso-bidi-font-weight:normal"><span style="font-size:10.0pt;font-family:
Arial;letter-spacing:0pt"><o:p></o:p></span></b></p>
<p class="MsoBodyText2" align="right" style="text-align:right;line-height:normal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoBodyText2" align="right" style="text-align:right"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt;line-height:150%;font-family:
Arial"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;mso-bidi-font-size:12.0pt"><o:p> </o:p></span></p>
</div>
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