ISLAMABAD, Oct 11: Federal Tax Ombudsman Justice (Retd) Saleem Akhtar has upheld the decision of the Central Board of Revenue (CBR) that the tax payable on declared income must be 20 per cent higher or more as compared to the tax payable on income last declared/assessed.

The decision was taken in the light of para 2(V) of circular No 21 of 2000 (Income Tax) under the Self-Assessment Scheme, said an official announcement issued here on Thursday.

Deciding the complaint in hand, FTO observed that in the instant case tax on declared income of Rs62,200 comes to Rs1,521 as against Rs1,850 paid on the last declared income (during the last year), the complainant’s return qualify under the Self-Assessment Scheme 2000-2001. In the light of above, the complaint was hereby rejected, he concluded.

The FTO made a reference to para 2(V) of circular No 21 of 2000 (Income Tax), SAS (2000-2001) was necessary, which specified the eligibility for SAS 2000-2001 as follows: (V) “All cases of persons, not being companies where the tax payable on the income declared is higher by 20 per cent or more than the tax payable on the income last declared or assessed, whichever is the higher”.

A complainant, Bashir Akbar, proprietor of Haidery Karyana store of Pind Dadan Khan had lodged a complaint in the office of FTO regarding the exclusion of his return filed under Self-Assessment Scheme and passing of the assessment order under section 62 of Income Tax Ordinance 1979 by special officer circle 26 Pind Dadan Khan.