Section 236K — estimated withholding tax on purchase of immovable property.
| Taxpayer Status | Property Value | Rate |
|---|---|---|
| ATL / Filer | Applicable property purchase calculation | 1.25% |
| Non-ATL / Non-Filer | Up to Rs. 50 million | 10.50% |
| Non-ATL / Non-Filer | Above Rs. 50 million up to Rs. 100 million | 14.50% |
| Non-ATL / Non-Filer | Above Rs. 100 million | 18.50% |