Deduction is being made as per notification of the federal / provincial Govt. Relevant Notifications is available below.
In case of salaried as per slabs
On supplies @ 4% (6% non-filer) for Company & @ 4.5% (6.5% non-filer) (for others) exceeding R.S 25000/- in a finanacial year.
For Services @ 8% filer (12% non-filer) for Company & @10% filer (15% non-filer) for others exceeding R.S 10000/- with in a financial year.
For Contracts @ 7% for Company and @7.5% for others 10% in case of n0n-filer.
(Sec. 153 ITO, 2001 as amended)
General Sales Tax:
@17% of all the items are sales taxed except for example, mentioned in sixth schedule to the Sales taxt Act, 1990.
@19% From the non-registered supplier @ Zero rated sale taxed items. (Sec. 4 of STO, 1990)
Deduction of 1/5th of sales tax at source 1/10th from Distributors and whole sellers.
Deduction at full rates i.e. @17% from non-registered by Withholding Agent (Govt. Dept., Autonomous Body, public sector Org.) otherwise 19%.
Specified Goods are only taxed at manufacturer level (Special withholding Rules / 2007)