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Surah Al-i'mran, Ayat 106 Maulana Muhammad Joona Garhi

ضعب رہچے دیفس وہےگن ا و ر ضعب ایسر

١)سج د ن

( ایسر رہچو ن و ا ولن )ےس اہک اجےئ اگ( ہک مت ےن ا امین

الےن ےک دعب رفک ایک ؟ ا ب ا ےنپ رفک اک ذعا ب وھکچ ۔

Maulana Ishaq Madni

و نیقی ےک ونر یک انبء رپ دیفس( ا و ر ر و نش وہن ےگ، ا و ر ھچک رہچے )ا ےنپ

ھچک رہچے وت )ا ےنپ ا امین

سج د ن

ےک ےجیتن ںیم( ایسر وہن

صی تمع یک ٤ےگ ف رفک و

ےس ا ن

وس نج ولوگن ےک رہچے ایسر وہن ےگ )وت ا ن

ےک دعب؟وس ا ب وھکچ

لیل ےک ےئل اہک اجےئ اگ ہک( ایک مت ولوگن ےن رفک اک ا ر اکتب ایک اھت ا ےنپ ا امین

ذ

وتخیب و ج

دنویگن ںیم

ر ا س ذعا ب اک ا ےنپ ا س رفک یک انب رپ سج اک ا ر اکتب مت ولگ )ا ینپ ر

سم( )ا و ر ےتھکچ ر وہ( مت ولگ

رکےت ر ےہ ےھت

Maulana Mahmood ul Hassan Deobandi

ز ف

ہک دیفس وہن ےگ ےضعب من

ےک ۳سج د ن

ز ا ن

ز وس و ر ولگ ہک ایسر وہےئ من

ا و ر ایسر وہن ےگ ےضعب من

ال رک ف

س وہےئگ ا امینف ےس اہک اجےئ اگ ایک مت اک

ا ب وھکچ ذعا ب دبہل ا س رفک رکےن اک ٤ا ن

Maulana Fateh Muhammad Jalandhri

ذ ا

ےس خ

ز ایسر وہن ےگ )ا ن

ز دیفس وہن ےگ ا و ر تہب ےس ایسر وت نج ولوگن ےک من

تہب ےس من

سج د ن

ے( وھکچ

سم( ا س رفک ےک دبےل ذعا ب )ےک س وہےئگ ےھت؟ وس )ا ب

ف ال رک اک

س امےئ اگ( ایک مت ا امینف

Maulana Ahmad Ali Lahori

ز

ز دیفس ا و ر ےضعب من

ےضعب من

ےس اہک اجےئ اگ ایک مت سج د ن

ز ایسر وہن ےگ ا ن

ایسر وہن ےگ وس و ر نج ےک من

س وہ ےئگ ےھت ا ب ا س رفک رکےن ےک دبےل ںیم ذعا ب وھکچف ال رک اک

ا امین

Maulana Abul Aala Maududi

ےس اہک اجےئ اگ

ز اکال وہاگ )ا ن

ز اکال وہاگ۔ نج اک من

ر و وہن ےگ ا و ر ھچک ولوگن اک من

ہک ج ت ہک ھچک ولگ رسخ

تمعن ےک ہلص ںیم

س ا ہن ر و ہی ا ایتخر ایک ؟ ا اھچ وت ا ب ا س رفکا نف ج ا ےن ےک دعب یھب مت ےن اک

( تمعن ا امین

ر وھکچ ۔

سم ذعا ب اک

Maulana Abdur Rehman Kilani

ج ت ہک ھچک رہچے ر و نش وہن ےگ ا و ر ھچک ایسر وہ ر ےہ وہن ےگ وت نج ولوگن ےک رہچے ایسر وہن

ا س د ن

الےن ےک دعب رفک ا ایتخر ] ےگ )ا ںیہن اہک اجےئ

[ ایک اھت ؟ وس وج ٧٩اگ( ایک مت یہ و ر ولگ وہ وہنجن ےن ا امین

ا وھکچ

سم مت رفک رکےت ر ےہ ا س ےک دبےل ذعا ب اک

Maulana Taqi Usmani

On a day when some faces shall turn bright, and some faces shall turn dark. As for those whose faces turn dark, (they shall be questioned): :Did you disbelieve after you had accepted the Faith? Now taste the punishment, because you used to disbelieve.

Maulana Abdul Majid Daryabadi

On a day whereon faces become whitened and faces become blackened. Then as for those whose faces shall have become blackened: disbelieved ye after your profession of belief! taste the torment for that ye have been disbelieving.

Sahih International

On the Day [some] faces will turn white and [some] faces will turn black. As for those whose faces turn black, [to them it will be said], "Did you disbelieve after your belief? Then taste the punishment for what you used to reject."

The goal of education is not to increase the amount of knowledge but to create the possibilities for a child to invent and discover, to create men who are capable of doing new things. Jean Piaget

BUSINESS TERM OF THE WEEK Purchase Specification

Mathematical representation of key financial and operational relationships. Comprising of one or several sets of equations, it is used in analyzing how a business will react to different economic situations or events, and in estimating the outcome of financial decisions before committing any funds. A financial model generally includes cash flow projections, depreciation schedules, debt service, inventory levels, rate of inflation, etc. It may also quantify the financial impact of the firm's policies, and of restrictions or covenants imposed by investors and/or lenders. A cash budget (whether computed by hand or with a spreadsheet program) is a basic financial model.

Edition: 348

Issue: 02-11-17

Income Tax

No updates

Sales Tax

G.O # 178 TO 186 Nov 07, 2017 G.O # 187 Nov 09, 2017

Since 1991

The books of accounts, documents and records required to be maintained by a taxpayer, it shall be kept at the place where the taxpayer is carrying on the business or, where the business is carried on in more than one places, at the principal place of business or at each of such places if separate books of accounts are maintained in respect of each place. For requirements to maintain documents and records read Section 31 of Income Tax Rule, 2002.

Question: As we are currently importing sizeable quantity of Indonesian Coal for resale to local consumers in Pakistan, we need to know tax implications of both Sales Tax and Income Tax, payable on custom clearance (as Commercial Importers) thereon, especially following. Income tax a. Withholding or otherwise by our customers, upon payment against sales. b. Adjustment against our annual tax liability as Manufacturer. Pl share relevant sections for correct treatment in Sales Price quotation. Answer: No exemption is available on import of coal under income and sales tax laws, but withholding from commercial importer by the buyers is not applicable both in income tax and sales tax laws, please read section 153(5) of the Income Tax Ordinance, 2001 and Rule 5 of the Sale Tax Withholding Rules.

------------------------------------ Question: Is there any way that a foreign source rental income of a resident individual of Pakistan can be exempt from Pakistani tax Answer: Please check the treaty and then read section 101 and 103 of the Income Tax Ordinance, 2001.

------------------------------------

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ز یبن رکمی

، ا وبقالہب، ا سن ر یض ا ہلل اعتیل عن ی، دبعا ولاہب یفقث، ا ویب

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مث

یلص ا ہلل ہیلع دمحم نب

س امج ا ہی نیت ج ا ںیت ف رکےت ںیہ ہک ا ب یلص ا ہلل ہیلع و ا ہل و ملس ےن

ثحو ا ہل و ملس ےس ر و ا

ر( ج ا ےئ اگ، ا ہلل ا و ر ا س ےک ر وسل ا س ےک

سم یک اھٹمس )

سج یسک ںیم وہںیگن، و ر ا امین

ج ا د ر وبحمب وہن ا و ر سج یسک ےس تبحم رکے وت رصف ا ہلل یہ ےک

د ج ک امتم اموسا ےس ر

ز

ح

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ز ا ےھجمس ےسیج ا گ ںیم دح ے ا و ر رفک ںیم و ا سپ اجےن وک ا اسی

Workshop on Financial Modeling & Data Visualization

November 16, 2017 at Movenpick Hotel, Karachi

---------------------------------------------

Workshop on Handling Withholding Tax Audit

November 16, 2017 at Faletti’s Hotel, Lahore November 23, 2017 at Movenpick Hotel, Karachi

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2 Days Workshop on MS Excel (Power Tools, Power Query, Power Pivot) November 21 & 22 - 2017 at Sunfort Hotel, Lahore

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