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How to Download LESCO Bill Tax Certificate Online

How to Download LESCO Bill Tax Certificate Online

How to Download LESCO Bill Tax Certificate Online:. LESCO Bill is issued by Lahore Electric Supply Company against consumption of electricity in Lahore region. Currently many taxes & charges are included in the LESCO bill of electricity like:

Different Taxes / Charges on LESCO Bill

  • Electricity Duty,
  • General Sales Tax,
  • Income Tax,
  • Fuel Price Adjustment,
  • E-Tax,
  • F-Tax, etc.,
  • Energy / Fixed Charges
  • PTV Fee
  • QTR-TRF-Adj

LESCO Bill Electricity Tariff

LESCO Electricity Bill tariff also depends on the Peak and Off-Peak timings. These, timings are changed by LESCO according to schedule given below:

SeasonPeak TimingOff-Peak Timing
Dec to Feb5 PM to 9 PMRemaining 20 hours
Mar to May6 PM to 10 PM-do-
Jun to Aug7 PM to 11 PM-do-
Sep to Nov6 PM to 10 PM-do-

RATES OF INCOME TAX ON LESCO ELECTRICITY BILL UNDER SECTION 235

As we have seen above that LESCO bill includes taxes and different other type of charges. Out of such taxes, Income Tax is also a part of LESCO monthly bill under section 235 of the Income Tax Ordinance, 2001. Such Income Tax is declared in annual income tax return as Advance Income Tax (Adjustable Tax) or Minimum Tax.

If it is advance income tax (adjustable tax ) then it can be adjusted against tax liability. However, if it is minimum tax then it can not be refunded or adjusted.

In some cases it is also exempted under section 235 of Income Tax Ordinance, 2001. Let us see rates of Income tax on LESCO Bill, it’s taxation status or types and when it will be exempted to charge.

Income Tax on LESCO Bill – for Commercial & Industrial Consumers

Income tax on the electricity consumption of commercial and industrial consumers is as follow:

S.NoGross Amount of BillIncome Tax on Electricity Bill
1Up to Rs 500Rs 0
2Exceeds Rs 500 but does not exceed Rs 20,00010% of the amount
3Exceeds Rs 20,000Rs 1,950 plus 12% of the amount exceeding Rs 20,000 for commercial consumers, Rs 1,950 plus 5% of the amount exceeding Rs 20,000 for industrial consumers.

Income Tax on LESCO Bill – for Domestic Consumers

Income tax on the electricity consumption of domestic consumers is as follow:

S.No Gross Amount of BillIncome Tax on Electricity Bill
1If monthly bill is less than Rs 25,000Zero %
2If monthly bill is Rs 25,000 or more7.5% of the amount of bill

Exemption from LESCO Bill Income Tax under section 235

Income tax on electricity consumption is charged under section 235 of the Income Tax Ordinance, 2001. Section 235 also provides an exemption from Income tax where, law says,

  • “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,
  • or he has discharged advance tax liability under section 147
  • or whose entire income is subject to final tax regime or minimum tax regime under any provisions of this ordinance other than this section.

Taxation Type of Income Tax on LESCO Bill (Adjustable Tax or Minimum Tax)

According to section 235 of Income Tax Ordinance, 2001 Income tax charged on the electricity consumption may be an Advance Income Tax (Adjustable tax) or Minimum Tax. Let us discuss when it will be advance income tax (adjustable) and when minimum tax:

  • Adjustable against tax liability, In case of company
  • In case of other than company tax collected on Rs, 360,000 amount of annual bill will be minimum tax and no refund shall be allowed,
  • in case other than company tax collected on amount over and above Rs 30,000/- of monthly bill will be adjustable
  • Minimum tax for CNG stations (Ref S.234A)

How to Download LESCO Bill Income tax Certificate Online

When we file annual income tax return then if on LESCO bill of taxpayer income tax is applicable and which he has paid during the relevant tax year then he can easily download online Income Tax Certificate issued by LESCO under section 235 of Income Tax Ordinance, 2001.

Currently, there are two ways to download it:

  1. First, download tax certificate through LESCO Mobile App
  2. Second, download tax certificate through LESCO Website

Let us see step by step procedure in each method:

Download LESCO Bill Income Tax Certificate through Mobile App

LESCO has provided a mobile App named, “LESCO LIGHT“, where we can download income tax certificate along with other services. Following is the procedure:

How to Download LESCO Bill Tax Certificate Online.
  1. Download LESCO Mobile App named LESCO LIGHT on Android and LESCO LIGHT on Apple App Store,
  2. After downloading Mobile App now create login / User ID here by entering required information
  3. after creating User ID now Login at Mobile App by CNIC number and Password you selected
  4. there will be a tab named, “tax certificate”
  5. when you click there, it will ask you to enter customer ID of LESCO Bill
  6. after entering customer Id click on submit
  7. It will provide you Income Tax Certificate for the latest tax year
  8. You can take print or download it here

Download LESCO Bill Income Tax Certificate through LESCO Website

  • Open LESCO Website – Click Here,
  • Click on tab “Tax Deduction Certificate”
  • a new window will open where you have to sign Up / Create Login
  • For registration, Please Click Sign Up
  • If you forgot LESCO Login & Password then Please Click Reset Password
  • If you click on Sign Up. Then it asks different personal details, & Password, fill it and then click “Register”
  • You are 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 LESCO Income Tax Certificate there.
How to Download LESCO Bill Tax Certificate Online.
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