Withholding Tax u/s 236 of the Income Tax Ordinance 2001(Guidelines)

Sellers, Buyers and Registering/Transferring Authorities of Immovable Property
(such as Plots, Buildings, Flats, Agricultural Land, etc. ) can pay Withholding Tax u/s 236
of the Income Tax Ordinance 2001 and get a Computerized Payment Receipt (CPR) issued by NBP/SBP, by following the following steps.

1. Open the Internet Explorer Browser (version 6.4 or above).
2. Type URL https://e.fbr.gov.pk
3. Type your Login_ID in the User ID Field and  Password in the Password field  and click the Login button.
4. Click  on the e-Payments menu, and under the Create Payment option, select the Direct Taxes menu item.
5. Make sure the correct  Payment Year  and Payment Month are selected. 
6. Click on the Direct Taxes link in the left hand Navigation menu.
7. Select  Tax on Sale of immovable Property as Nature of Tax Payment
8. Select 107 – 236C – WHT @ 0.5% on Sale of Immovable Property as Payment  Section.
9. Make sure the details  displayed are correct.
10. Enter the  Total Tax Amount Paid with the  required amount.
11. Enter the Particulars of Payment. 
12. Click on the  Create Button.
13. Review your e-Payment details and click on the Confirm button.
14. Print the PSID (PDF file) and make the payment at your nearest NBP/SBP branch given in the list (provided with your PSID).
15. After the payment is made, NBP/SBP will issue a CPR which you may, attach
    with and fill your IT-5 application form.

Guidelines for  Sellers, Buyers and Registering/Transferring Authorities of Immovable Property
(such as Plots, Buildings, Flats, Agricultural Land, etc. ) can pay Withholding Tax u/s 236
of the Income Tax Ordinance 2001