What is Lesco Bill Advance Income Tax Certificate Under Section 235 ?

According to Section 235 of The Income Tax Ordinance, 2001:

• (1)    There shall be collected advance tax at the rates specified in Part-IV of the First Schedule on the amount of electricity bill of a commercial or industrial consumer.  

• (2)    The person preparing electricity consumption bill shall charge advance tax under sub-section (1) in the manner electricity consumption charges are charged.  

• (3)    Advance tax under this section shall not be collected from a person who produces a certificate from the Commissioner that his income during tax year is exempt from tax.

• (4)    The tax collected under this section shall be minimum tax on the income of a person (other than a company). There shall be no refund of the tax collected under this section, unless the tax so collected is in excess of the amount for which the taxpayer is chargeable under this Ordinance in the case of a company.

Lesco will issue advance tax certificate under section 235 of the Income Tax Ordinance, 2001.

How to download LESCO Electricity Bill Tax Deduction Certificate / Withholding Tax Certificate under section 235

To obtain LESCO electricity bill tax deduction certificate under section 235 of income tax ordinance 2001 you have to follow the following steps:

• Visit Lesco Department Website – Click Here,
• Click on tab “Tax Deduction Certificate”
• a new window will open. (If you not registered / Log In with Lesco. Then you have to sign Up / Create Login on LESCO Website ),
• For registration, Please Click Sign Up
• If you forgot Lesco Login & Password then Please Click Reset Password
• If you click on Sign Up. Then In the next screen, You can see different personal details required for sign up with Lesco along with Password.. Fill it up and then click “Register”
• You now registered / Sign Up with Lesco Website
• Now click on the “Tax Deduction Certificate” given in Home Page of LESCO website
• Now Login / Sign In the Lesco Website by giving “Lesco Customer ID” and provided “Password”
• a new window will open and there will be two tabs “Tax Certificate” and “Year of Tax Certificate”
• Provide the required tax year and click on the tab “Tax Certificate”
• It will provide you the relevant year’s tax certificate under section 235 of Income Tax Ordinance, 2001
• Now You can download / Print the “Advance Tax Certificate” there.