Advance Tax on functions and gatherings under section 236D of the Income Tax Ordinance, 2001. [Division XI of Part IV of First Schedule] Advance Tax on Functions and Gatherings under section 236D: As per section 236D of the Income Tax Ordinance, 2001 owners, lease holders, managers or operators of marriage halls, marquees, hotels, restaurants, commercial lawns, clubs, community places or any other place used for such businesses are mandated to collect 5% tax on the total amount of the bill from a person arranging or holding a function in a marriage hall, marquee, hotel, restaurant, commercial lawn, club, a community place etc. Such function(s) may include a wedding related event, seminar, workshop, session, exhibition, concert, show, party or any other such gathering. The persons specified in the foregoing paragraph are also obliged to collect 5% advance tax from a person arranging or holding functions as delineated in the aforementioned paragraph in in...
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