
Filer Non Filer Benefits and Non-Benefits:
Tax Rates Filer Non Filer:
On Winning a Prize Bond, Quiz Bond or Crossword Puzzle: Filer โ 15%, Non-filer โ 30%
Transfer of property: Filer โ 1%; Non-filer โ 2%
Advance Tax on purchase of property:
Immoveable property worth over Rs. 4 million Filer โ 2%; Non-filer 4%
Tax on General Insurance Premium and Life Insurance Premium:
General Insurance Premium: Non-filers โ 4%
Life Insurance Premium (Over 0.2 million annual): Non-filers 1%
Banking Transactions
Every bank transaction you perform is also taxed based on the amount you send or cash out. The tax amounts are listed below:_
On cash withdrawal (Over Rs. 50,000): Filer โ 0%, Non-filer โ 0.6%
On Demand Draft, Payment Order, CDR, STDR, RTC or similar instrument (Over 25,000): Filer โ 0%, Non-filer โ 0.6%
On Online money transfer or other electronic mail (Over 25,000): Filer โ 0%, Non-filer โ 0.6%
Advance tax on sale of demand draft, pay order etc.: Filer โ 0%; Non-filer 0.6%
All bank transactions : Filer โ 0%; Non-filer 0.6%
Motor Vehicles
Most activities related to motor vehicles also include withholding tax (WHT) based on a personโs status as a filer or non-filer, where the latter are taxed higher:
Registration of a vehicle:
Upto 850cc: Filer โ Rs. 10,000; Non-Filer โ Rs. 10,000
851cc to 1000cc: Filer โ Rs. 20,000; Non-Filer โ Rs. 25,000
1001cc to 1300cc: Filer โ Rs. 30,000; Non-Filer โ Rs. 40,000
1301cc to 1600cc: Filer โ Rs. 50,000; Non-Filer โ Rs. 100,000
1601cc to 1800cc: Filer โ Rs. 75,000; Non-Filer โ Rs. 150,000
1801cc to 2000cc: Filer โ Rs. 100,000; Non-Filer โ Rs. 200,000
2001cc to 2500cc: Filer โ Rs. 150,000; Non-Filer โ Rs. 300,000
2501cc to 3000cc: Filer โ Rs. 200,000; Non-Filer โ Rs. 400,000
Above 3000cc: Filer โ Rs. 250,000; Non-Filer โ Rs. 450,000
Transfer of registration or ownership of a vehicle:
Upto 850cc: Filer โ Rs. 0; Non-Filer โ Rs. 5,000
851cc to 1000cc: Filer โ Rs. 5,000; Non-Filer โ Rs. 15,000
1001cc to 1300cc: Filer โ Rs. 7,500; Non-Filer โ Rs. 25,000
1301cc to 1600cc: Filer โ Rs. 12,500; Non-Filer โ Rs. 65,000
1601cc to 1800cc: Filer โ Rs. 18,750; Non-Filer โ Rs. 100,000
1801cc to 2000cc: Filer โ Rs. 25,000; Non-Filer โ Rs. 135,000
2001cc to 2500cc: Filer โ Rs. 37,500; Non-Filer โ Rs. 200,000
2501cc to 3000cc: Filer โ Rs. 50,000; Non-Filer โ Rs. 270,000
Above 3000cc: Filer โ Rs. 62,500; Non-Filer โ Rs. 300,000
At the time of sale of new vehicle (from manufacturer):
Upto 850cc: Filer โ Rs. 10,000; Non-Filer โ Rs. 10,000
851cc to 1000cc: Filer โ Rs. 20,000; Non-Filer โ Rs. 25,000
1001cc to 1300cc: Filer โ Rs. 30,000; Non-Filer โ Rs. 40,000
1301cc to 1600cc: Filer โ Rs. 50,000; Non-Filer โ Rs. 100,000
1601cc to 1800cc: Filer โ Rs. 75,000; Non-Filer โ Rs. 150,000
1801cc to 2000cc: Filer โ Rs. 100,000; Non-Filer โ Rs. 200,000
2001cc to 2500cc: Filer โ Rs. 150,000; Non-Filer โ Rs. 300,000
2501cc to 3000cc: Filer โ Rs. 200,000; Non-Filer โ Rs. 400,000
Above 3000cc: Filer โ Rs. 250,000; Non-Filer โ Rs. 450,000
Private motor vehicle tax:
Upto 1000cc: Filer โ Rs. 800; Non-Filer โ Rs. 1,200
1001cc to 1199cc: Filer โ Rs. 1,500; Non-Filer โ Rs. 4,000
1200cc to 1299cc: Filer โ Rs. 1,750; Non-Filer โ Rs. 5,000
1300cc to 1499cc: Filer โ Rs. 2,500; Non-Filer โ Rs. 7,500
1500cc to 1599cc: Filer โ Rs. 3,750; Non-Filer โ Rs. 12,000
1600cc to 1999cc: Filer โ Rs. 4,500; Non-Filer โ Rs. 15,000
2000cc & above: Filer โ Rs. 10,000; Non-Filer โ Rs. 30,000
Income on dividend/payment of dividend: Filer โ 12.5%, Non-filer โ 20%
Income on Sukuk: Filer โ 10% to 15%, Non-filer โ 17.5%
Profit on National Savings Scheme or Post Office Savings: Filer โ10%, Non-filerโ17.5%(Over Rs. 5 lacs)
Profit on debt paid by banking company: Filer โ 10%, Non-filer โ 17.5% (Over Rs. 5 lacs)
Profit on bonds , certificates, debentures, securities: Filer โ 10%, Non-filer โ 17.5% (Over Rs. 5 lacs)
On extraction of minerals from mines: Filer โ 0%; Non-filer โ 5%
On brokerage or commission:
Advertising agents: Filer โ 10%, Non-filer 15%
Life Insurance Agents (Commission under Rs. 5 lacs): Filer โ 8%, Non-filer
On construction related contracts: Filer โ 7%, Non-filer โ 12%
On other services and TV advertisements: : Filer โ 7%, Non-filer โ 12%
Sale of goods (Company): : Filer โ 4%, Non-filer โ 6%